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基于大数据背景的企业财务共享应用痛点探究 被引量:11

Research on the Pain Points of Enterprise Financial Sharing Application Based on the Background of Big Data
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摘要 大数据时代,数字技术的发展是企业实现数字化转型的重要驱动力,在这种趋势下,企业纷纷开始进行财务战略性转型,通过建立财务共享中心来整合财务数据,保证业财融合的顺利进行。由于我国应用财务共享时间较短,存在着各种问题,影响了财务共享中心在企业中重要作用的发挥,所以研究和解决这些问题刻不容缓。本文从财务转型与业财融合的角度出发,全面研究大数据背景下,财务共享在企业应用中存在的问题,发现问题主要分为组织结构、人员、流程和财务四个方面,对每一类问题深入分析并提出了具有普适性的解决策略,解决了大多数企业在应用财务共享时出现的问题。 In the era of big data,the development of digital technology is an important driving force for enterprises to realize digital transformation.Under this trend,enterprises begin to carry out strategic financial transformation one after another.By establishing financial sharing centers to integrate financial data,enterprises ensure the smooth progress of industry and finance integration.Due to the short application time of financial sharing in China,there are various problems,which affect the important role of financial sharing center in enterprises,so it is urgent to study and solve these problems.This article from the perspective of financial transformation and industry fiscal integration,comprehensively studies financial sharing problems existing in the enterprise application under the background of big data,and it is found that the problems consist of four aspects of organization structure,personnel,processes and finance.It does in-depth analysis of each kind of problem and puts forward the solving strategy in general,to solve most of the financial sharing problems of enterprises in terms of the application.
作者 刘泉秀 LIU Quanxiu(Dongbei University of Finance and Economics)
机构地区 东北财经大学
出处 《中国商论》 2021年第21期152-155,共4页 China Journal of Commerce
基金 国家社会科学基金项目"不同商业模式下管理会计工具综合应用与企业创新绩效研究"(19BGL066)。
关键词 大数据 财务共享 业财融合 财务应用 防控策略 big data financial sharing integration of industry and finance application of finance prevention and control strategy
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