财务业务一体化管理的内在逻辑与实现路径

Intrinsic Logic and Realization Path of the Integration of Enterprise Finance and Business

党的二十大报告提出,坚持把发展经济的着力点放在实体经济上。实体经济的高质量发展离不开企业的高质量发展,有效实施财务业务一体化管理能够提升企业核心竞争力和价值创造能力,赋能企业高质量发展。财务业务一体化管理实践从人类的生产经营活动产生之日起就自发存在于所有类型的经济组织中,并贯穿于企业管理的发展历程。为适应企业规模扩大而进行的层级化管理和职能化管理对财务业务一体化管理产生了很大的冲击,导致企业内部各管理主体重履行权责、轻沟通协调,缺乏全局观。为解决各职能部门基于自身业绩考核导向而产生的内卷,将财务业务一体化管理贯穿企业经营各环节和战略制定与实施全过程,企业必须按照“财务引领业务、业务支撑财务”的逻辑,用财务业务一体化的指标体系准确描述企业战略,用财务业务一体化的计划和预算落实企业战略,并完善财务业务一体化的企业运营分析与纠偏机制。为保障企业财务业务一体化管理机制的有效实施,企业必须构建财务业务一体化管理的企业数据中心,打造财务业务一体化的管理文化。

The Report to the 20th National Congress of the Communist Party of China put forward that we must continue to focus on the real economy.The high-quality development of the real economy is inseparable from the high-quality development of enterprises.Effective integration of finance and business enhances the core competitiveness and value creation ability of enterprises and promotes their high-quality development.The practice of integration of finance and business has existed in all types of economic organizations since the beginning of human production and management activities,and runs through the development course of enterprise management.The hierarchical management and functional management adapting to the expansion of enterprise scale have a great impact on the integration of finance and business,making the internal management departments of enterprises pay more attention to their own performance and responsibilities,rather than mutual communication and coordination and overall situation.To reduce the internal competition generated by various functional management departments based on their own performance assessment,and to integrate the finance and business through all links of enterprise operation and the whole process of strategy formulation and implementation,enterprises must follow the logic of“finance leading business and business supporting finance,”use the index system of integration of finance and business to accurately describe the enterprise strategy,adopt the plan and budget of integration of finance and business to implement the enterprise strategies,and improve the operation analysis and correction mechanism of the integration of finance and business.To guarantee the effective implementation of the mechanism of integration of finance and business,enterprises must build the data center of integration of finance and business,and create the management culture of integration of finance and business.