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我国企业业财融合问题及对策探析 被引量:9

Analysis on Problems and Countermeasures of Integration of Business and Finance in Chinese Enterprises
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摘要 业财融合已成为企业财务转型的重要方向之一。在数字经济时代,企业如何转变经营管理模式,加快财务转型升级,积极推进业财融合成为学术界关注的热点问题。分析当前我国业财融合的研究现状及企业在业财融合中面临的问题,从转变传统的会计观念、改造传统的财务组织、构建信息化管控平台、实施项目制模式等方面提出应对之策,以期为企业进一步推进业财融合提供借鉴。 Financial integration has become an important direction of financial transformation.In the era of digital economy,how the enterprises can change the business management model,accelerate the financial transformation and upgrading,and actively promote the integration of industry and finance has become a hot issue in the academic circle.By analyzing the current research status and the problems faced by enterprises in the process of industry and finance integration in China,this paper proposes countermeasures from the aspects of changing the traditional accounting concept,reforming the traditional financial organization,constructing the information control platform,and implementing the project system mode in order to provide reference for enterprises to further promote the industry and finance integration.
作者 李馨 雒京华 LI Xin;LUO Jinghua(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730030,China)
出处 《洛阳理工学院学报(社会科学版)》 2021年第1期42-46,共5页 Journal of Luoyang Institute of Science and Technology:Social Science Edition
关键词 业财融合 财务管理 企业 financial integration financial management enterprise
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