摘要
开展云共享财务流程再造能够有效缩短信息传递时间、优化财务处理流程,提升财务管理系统效率。文章构建“云共享-财务流程再造-企业绩效”理论模型,运用56家实施财务云共享的企业运营数据进行了实证检验。结果表明,云共享集成性和及时性与企业绩效之间均呈现显著的正相关关系;业务流程再造在云共享与企业绩效的关系中存在完全中介效应,技术流程再造在云共享与企业绩效的关系中存在部分中介效应。因此,合理利用财务云共享服务平台,充分发挥云共享对财务流程再造的引导效应,有助于整合财务信息资源,提升企业绩效水平。
Carrying out cloud sharing financial process reengineering can effectively shorten information transmission time, optimize financial processing flow, and improve efficiency of financial management system. An empirical test was conducted using 56 business operations data that implemented financial cloud sharing. The results show that there is a significant positive correlation between cloud sharing integration and timeliness and enterprise performance;business process reengineering has a complete mediating effect in the relationship between cloud sharing and enterprise performance. There is a partial mediation effect in the relationship of technology process reengineering in cloud sharing and enterprise performance. Therefore, rational using the financial cloud sharing service platform, giving full play to guiding effect of cloud sharing on financial process reengineering will be good for integrating financial information resources and improving corporate performance.
作者
姚树俊
盛兆美
和征
YAO Shu-jun;SHENG Zhao-mei;HE Zheng(Northwestern Polytechnical University, Xi’an 710072, China;Xi’an University of Finance & Economics, Xi’an 710100, China;Xi’an Polytechnic University,Xi’an 710048, China)
出处
《西安财经学院学报》
CSSCI
2019年第5期29-34,共6页
Journal of Xi’an University of Finance & Economics
基金
国家社会科学基金项目“绿色金融驱动的互联网供应链产品服务能力统计测度与创新路径研究”(19BTJ056)
全国统计科学研究项目“大数据驱动的互联网供应链产品服务能力统计测度及创新策略研究”(2018LY48)
陕西省软科学研究计划项目“嵌入阶梯效应驱动的供应链产品服务能力演进路径研究”(2019KRM096)
陕西省社会科学基金项目“基于客户信息质量的陕西硬科技产业供应链融资风险控制研究”(2018S26)
陕西省教育厅科学研究计划项目“嵌入性视角下产品服务化供应链服务能力演进配置研究”(18JK0313)
关键词
财务共享中心
云共享集成性
业务流程再造
技术服务流程
financial sharing center
cloud sharing integration
business process reengineering
technical service process
