免责声明：本文档来自网络并经精心整理，提供免费阅读，文章版权属于原创者，请注意保护知识产权，请您下载后勿作商用，只可学习交流使用。摘要作为一种新的组织和管理模式，虚拟企业能够打破现存价值链结构，实现产品、客户、技术、物流等资源的重新组合和优化。高技术企业基于某一市场机会组建而成，核心能力着重于产品和服务的开发，适合采用虚拟企业的形式。资金管理在企业的财务管理中处于举足轻重的地位，对资金管理的成败是关乎企业生死存亡的大事。目前多数学者在虚拟企业财务问题上的研究重点放在了财务的宏观管理上，没有提出系统的解决虚拟企业的资金管理问题。而在虚拟企业中，高技术虚拟企业的运行风险大，对资金的依赖程度高，加强其资金管理更为突出，因此本论文将在高技术虚拟企业生命周期上，从资金供应角度对各阶段资金需求进行分析，加强资金管理，以求为高技术虚拟企业的健康快速发展提供更加有效和全面的支持。论文首先对虚拟企业的相关理论进行了综述，分析了目前虚拟企业财务管理研究存在的一些问题；接着对高技术虚拟企业的内部和外部资金供应链进行了构建，提出了资金管理组织虚拟财务部。在资金供应链管理系统研究中，充分考虑了生命周期各阶段上资金的特点，设计出适合高技术虚拟企业的资金筹集，使用及库存和资金分配方式。为了弥补人工在实现资金的管理上的不足，建立高技术虚拟企业资金供应链管理系统来对高技术虚拟企业资金进行更加有效的管理。关键词高技术虚拟企业；资金供应链；虚拟财务部Management System of Capital Supply Chain for High-tech Virtual EnterpriseAbstractAs a kind of new organization and management pattern, virtual enterprise can break the extant value chain structure and realize the recombination and the optimization of the product, the customer, the technology, the logistics and so on. The high-tech enterprise is set up on the base of the market opportunity and the core competence emphasizes the development of the product and the service, so it suits the virtual enterprise form. The capital management is very important in enterprises financial control, whether the capital management success or failure concerns the enterprises survival. At present, in virtual enterprise financial question research, most researchers place an emphasis on macro financial management and have not given a system solution on virtual enterprises capital management. But in virtual enterprise, high-tech virtual enterprise has big running risk and highly depends on the capital, which needs to strengthen its capital management. So based on the high-tech virtual enterprises life cycle, this dissertation will carry out the analysis on the capital demand in capital supplying aspect that further strengthen the capital management in order to provide a more effective and a comprehensive support to the high-tech virtual enterprises health fast development.At first, this dissertation summarizes the theories about virtual enterprise and analyzes a current problem in virtual enterprise financial management, and then constructs the interior and the exterior capital supply chain of high-tech virtual enterprise and proposes virtual financing department, the capital management organization. In the research of the capital supply chain management pattern, we are considering fully the capitals characters in various stages of the life cycle and are designing the way which suits the high-tech virtual enterprises capital collection, usage, stock, and distribution. In order to make up the shortage in the manually capital management, we use the Management System of Capital Supply Chain for High-tech Virtual Enterprise to manage the capital efficiently.Keywords high-tech virtual enterprise; capital supply chain; virtual financing department不要删除行尾的分节符，此行不会被打印Opinions and suggestions on the partys mass line educational practiceAccording to the central and provincial, municipal unified deployment, according to municipal Party committee about carrying out the partys mass line educational practice activity in the citys implementation opinions, the spirit of the partys mass line educational practice activities from 20* in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grass-roots party organizations. According to my actual County, the county to carry out the education practice put forward the following implementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spirit of general secretary book series of important speech, earnestly implement the Central Committee really, opinions and advice , party implementing the guiding ideology of opinions to determine the objectives and requirements, step method, in accordance with the look in the mirror, dress up, wash bath, cure treatment, the general requirements of for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement the central eight regulations and The opposition party and government austerity waste regulations , double section provincial regulations, municipal provisions of the twelve plan and the implementation measures for on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cad