摘要
本文以A公司为例,阐述中小规模企业在业财融合方面的思考与实践,聚焦中小企业如何转变传统财务思维、如何解决财务信息滞后性和决策及时性的冲突、缓解业务与财务的矛盾性,以及如何由准则导向、披露导向转化为合规前提下的业务导向、管理导向等问题,以期为中国中小企业的业财融合带来一定的借鉴和启发。
Taking A investment Company as an example,this paper elaborates on the thinking and practice of small and medium-sized enterprises in the integration of industry and finance.It focuses on how small and medium-sized enterprises can transform traditional financial thinking,solve conflicts between financial information lag and decision-making timeliness,alleviate conflicts between business and finance,and transform from standard and disclosure oriented enterprise to business oriented and management oriented enterprise under the premise of compliance,to provide certain reference and inspiration for the integration of industry and finance for small and medium-sizedenterprises inChina.
出处
《管理会计研究》
2023年第5期44-50,共7页
MANAGEMENT ACCOUNTING STUDIES
关键词
业财融合
中小企业
预算管理
Business and Finance Integration
Small and Medium-Sized Enterprises
Budget