基于业务与财务一体化的财务流程设计与财务转型探讨

Discussion of Financial Process Design and Financial Transformation Based on the Integration of Business and Finance

业务与财务一体化是当前财务管理面临的一项重要课题。业务与财务一体化应该如何开展、以什么形式承载、以及将对现在财务框架产生何种影响、财务职能该怎么转型等问题始终困扰着财务战线的工作人员。本文以中国移动某公司为例,深入探讨业务与财务一体化在移动工作内部开展的必要性,以及承载形式,并对业务与财务一体化推进过程中,财务转型的方向进行探讨。

The integration of business and finance is an important issue which financial management is now facing. Problems like how to carry out it, which form can be based on, what impact the current financial framework wiU have, and how to transform the financial functions, plague the financial staff all the time. Taking China Mobile as an example, this paper discusses deeply about the necessity and the form of the integration of business and finance within China Mobile and explores the direction of the financial transformation in the process of integration.