摘要
传统的财务模式已无法满足我国企业集团化管理的需求,建立财务共享中心成为大型企业集团财务转型的首选。选择成功实施财务共享模式下业财融合的X公司作为案例进行研究,首先分析该公司财务共享中心建设的总体构架及实施策略,其次从共享中心与业务系统、银企互联系统、影像系统的融合三个方面剖析财务共享模式下业财融合的实施,并探讨其实施效果及存在问题,最后从人员优化、绩效体系、信息化建设三个方面提出财务共享模式下业财融合的优化措施。
The traditional financial mode has been unable to meet the group management needs of China's enterprises.The establishment of financial sharing center has become the first choice for the financial transformation of large enterprise groups.In this paper,X Company,which has successfully implemented the financial sharing mode,is selected as the case for study.Firstly,the overall framework and implementation strategies of the company's financial sharing center construction are analyzed.Next,the implementation of industry and finance integration under financial sharing mode is analyzed from three aspects:shared center and business systems,bank-enterprise interconnected system and image system,and the effect and existing problems are discussed.Finally,the optimization measures of industry and finance integration under financial sharing mode are proposed from the aspects of personnel optimization,performance system and information construction.
作者
张雯
ZHANG Wen(Minxi Vocational and Technical College,College of Finance and business,Longyan 364000,Fujian)
出处
《湖南工业职业技术学院学报》
2022年第3期14-18,共5页
Journal of Hunan Industry Polytechnic
基金
福建省会计学会课题“财务共享模式下的企业业财融合研究”(项目编号:2020-6)。
关键词
财务共享
业财融合
财务转型
financial sharing
financial integration
financial transformation