摘要
财务共享模式的出现规范了集团企业财务管理流程,提升了财务信息资源共享效率。通过分析集团企业财务管理向财务共享模式转型的动因及现实困境,提出依托数智信息技术构建专业财务共享平台、重塑业务财务流程和强化财务人员考核体系等转型路径,为集团企业可持续发展提供更广阔空间。
The emergence of financial sharing mode standardizes the financial management process of group enterprises and improves the efficiency of financial information resource sharing.Based on the analysis of the motivation and realistic dilemma of the transformation from financial management to financial sharing mode of group enterprises,the paper proposes the transformation path of building a professional financial sharing platform,reshaping business financial process and strengthening financial personnel assessment system by relying on digital intelligence information technology,so as to provide a broader space for the sustainable development of group enterprises.
作者
张竹云
ZHANG Zhu-yun(School of Accountancy,Anhui Business and Technology College,Hefei,Anhui 231100,China)
出处
《河北北方学院学报(社会科学版)》
2023年第3期57-60,共4页
Journal of Hebei North University:Social Science Edition
基金
安徽省教育厅人文社科项目(SK2020B011)。
关键词
财务共享
集团企业
财务管理
转型
financial sharing
group enterprise
financial management
transformation