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基于区块链的企业“业财一体”信息系统构建 被引量:10

Construction on the Information System for Enterprises’ “Industry-financial Integration” based on Blockchain
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摘要 可持续化发展进程中,企业业务、财务经营价值链管理及智能分工流程均有所细化,但信息流激增导致后台反馈不及时、不准确问题频发,阻滞创构规范性闭环财务系统。构建融合计划、核算、管控、决策于一体的“区块链+业财一体”信息系统,能够促使传统业财融合模式实现数字化转型,为双部门管理人员作出决策提供支持。文章立足于区块链技术与“业财一体”的耦合要素,结合区块链技术底层基础框架,构建基于区块链技术的企业“业财一体”信息系统。进一步地,从交叉业务运行、数据信息共建、账务资金处理三个维度,优化基于区块链技术的企业“业财一体”信息系统流程,希冀加快区块链技术与企业业财流程深度融合进程,助推企业“业财一体化”实现。 In the process of sustainable development, the business, value chain management of financial operation and intelligent division of labor for enterprises have been refined, but the surge of information flow causes the problems of untimely and inaccurate feedback in the background frequent to occurrence, hindering the construction of normative closed-loop financial system. Building a information system of "blockchain + industry-finance integration" that integrating planning, accounting, control and decision-making can promote the digital transformation of the traditional industry-finance integration mode and provide support for the decision-making of double department managers. This article is based on the coupling elements of blockchain technology and "industry-finance integration",combined with the underlying basic framework of blockchain technology, to build an information system of "industry-finance integration" for enterprise based on blockchain technology. Further, from the three dimensions of cross business operation, co-construction of data and information, and processing of accounts and funds, optimizing the information system process of "industry-finance integration" for enterprises based on blockchain technology, hoping to accelerate the in-depth integration of the blockchain technology and the industryfinance process for enterprise, promote the realization of enterprises’ industry-finance integration.
作者 林晓红 LIN Xiao-hong(Haikou University of Economics,Haikou Hainan 571127,China)
机构地区 海口经济学院
出处 《技术经济与管理研究》 北大核心 2022年第3期46-50,共5页 Journal of Technical Economics & Management
基金 海南省哲学社会科学基地课题成果(HNSK(JD)18-15)。
关键词 区块链技术 “业财一体” 信息系统 财务共享 Blockchain technology Industry-financial integration Information system Financial sharing
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