MSS系统在加强电信运营商财务管理中的应用研究

Application of MSS in Strengthening Financial Management for Telecom Operators

2014年6月1日起电信业纳入营改增试点范围。相比营业税,增值税在政策规定、税款计算和发票管理等方面均更为复杂。为规范开展增值税管理工作,提高财务管理透明度,落实企业发展战略,电信运营商需进一步完善业务流程,强化财务管理的集约管控。文章通过MSS应用的背景、概念分析,结合实际工作分析MSS建设中的常见问题和应对策略,提出MSS在加强财务管理中的意义。

Since June 2014, telecom industry has been put into the scope of the pilot reform concerning the transformation from business tax to value-added tax（VAT）. Compared to business tax, VAT is much more complex in the aspects of politic regulations, tax calculation and invoice management. To carry out the VAT management with compliance to regulations, enhance the transparency of financial management and implement the enterprise development strategy, telecom operators need to further improve their business process and strengthen the intensive control of the financial management. Through the background analysis and the concept of MSS, together with the analysis of common problems and countermeasures encountered in practical work during the MSS construction, this paper has put forward the significance of MSS in strengthening financial management.