再论业财融合的本质及其实现形式

The Essence of the Integration of Business and Finance and its Realization Form

关于业财融合本质的研究,存在信息融合论、组织融合论和价值融合论三种不同观点。而信息和组织融合的前提是业务必须要创造和实现价值,这就决定了业财融合的本质是业务与价值的融合。然而,由于分工形成了财务(会计)部门与各类业务部门,财务(会计)部门偏重于价值,各类业务部门偏重于业务,导致必须要融合的业财出现了不融合的问题,表现为业务与价值创造和实现的不一致,业务信息与价值信息无法完全融合。解决这一问题,就必须进行组织变革,变革的目的就是要使业务型组织转换为价值型组织。实现的方式包括设立跨企业的价值共创共享平台、企业内的价值型单元、模拟法人和作业价值基础的岗位,只有在组织层面上实现业务与价值的融合,业财融合才能根本实现。

There are three different viewpoints on the essence of the integration of business and finance,including the integration of information,the integration of information organization and the integration of value.The premise of the integration of information and organization is that the business must create and realize value,which determines the essence of the integration of business and finance is the integration of business and value.However,due to the division of labor,the financial(accounting)department and various business departments have been formed.The financial(accounting)department has focused on value,and various business departments have focused on business,resulting in the problem of non-integration of the business and finance,is manifested as inconsistency between business and finance,as well as business information and value information cannot be fully integrated.To solve this problem,organizational change must be carried out.The purpose of the change is to transform the business organization into a value organization.The way to achieve this includes setting up a cross-enterprise value to create a shared platform,a value unit within the enterprise,a model that simulates a legal person and an operational value base.Only when the business and value are integrated at the organizational level can the integration of business and finance be realized.