论企业财务业务协同——基于生产要素理论的视角

On Finance-business Coordination in Enterprises Viewed from the Perspective of the Production Factor Theory

文章从生产要素理论视角对财务业务协同问题进行研究,企业的每项活动实质都是生产要素资源配置的过程,不同的部门、不同的活动对各种生产要素资源的要求不同。由此,加强财务业务协同要树立企业流程再造的管理思想,将财务工作前置,与业务推进同步协调、超前规划、相互合作,以使企业运行系统整体加强、共同发展的管理活动;注重技术、知识、信息在财务业务协同中的重要作用;将财务业务协同作为一项绩效考核指标,推动财务业务协同工作的顺利实施。

This article studies the problem of the finance-business coordination with the production factor theory. In fact,each production activity of an enterprise is a process of allocation between production factors and resources. Different departments,different activities have different requirements about various production factor resources. Therefore,the enterprise should establish process reengineering concept to strengthen finance and business cooperation,and give priority to the financial work on and make it coordinate with the business. ln the meantime enterprises should look ahead,cooperate with one another to strengthen the whole operating system of the enterprise and mutually promote management activities. Attention should thus be paid to the important roles technology,knowledge and information play in finance-business coordination,which should also be regarded as a performance evaluation index to promote the smooth implementation of finance-business collaborative work.