论业财融合

On Business-Finance Integration

本文以营利组织为基础,围绕业财融合的本质特征、业财融合的主要领域、业财融合的组织模式等展开讨论。本文认为,"业务—财务"是一枚硬币的两个方面,其融合是天然的,不受管理职能分工的人为影响,业财融合主要体现在组织战略、经营计划、业务运营等核心领域,其常用模式包括制度化、财务部门主动嵌入、项目制等。在中国当下的管理实践中,重视或提倡业财融合,不仅有助于从观念上、行动上实现财务体系转型升级,而且有助于发挥财务体系在公司价值创造中的独特作用。

The analysis in this paper is centered around the nature, areas and models of business- finance integration in context of for-profit organizations. The main idea is that the business and finance are the two sides of the organization, and the integration is the natural tendency regardless of the functional division. Under this principle it is necessary that the financial system should be fully embedded into the tripod of strategy-planning-operation in the modern firms. Meanwhile it may take the forms of institutionalization, finance integration and project-based work. The business-finance integration is not an invention, but the reiteration will not only benefit the finance transformation in both mindset and action, but also help to realize the unique contribution of financial system in the overall value creation.