基于业财会融合的管理控制系统重构

Reconstruction of Management Control System Based on the Integration of Business,Finance and Accounting

本文针对当前业财会融合研究中的热点问题,即业财会融合的内涵、种类、本质和系统构建问题进行了深入的探讨。笔者在界定“业”“财”“会”内涵的基础上,分别论述了业财融合、业会融合、财会融合和业财会融合四类融合的特点;指出了业财会融合的目的是实现价值管理与非价值管理的统一,业财会融合的本质是保证企业整体目标实现的管理控制系统;重构了基于业财会融合的管理控制系统,包括组织结构系统、信息沟通要素系统、控制目标分解系统、过程控制系统和评价激励系统。本文对创新和完善业财会融合理论和管理控制理论,指导企业建立业财会融合的管理控制系统具有重要价值。

With the development of new economy,new technology and the establishment of high‑quality economic development goals in China,how to achieve high‑quality development of enterprises has become a key issue to be solved urgently in theory and practice.This paper makes a deep discussion on the integration of business,finance and accounting.Based on literature research,concept analysis and management control system theory,this paper adopts the basic method of normative research to analyze the problems existing in the practice of enterprise.On the basis of defining the connotation of business,finance and accounting,this paper discusses four types of integration,namely,business and finance integration,business and accounting integration,finance and accounting integration,as well as business,finance and accounting integration.It is pointed out that the purpose of the integration is to realize the unification of value management and non‑value management,and the essence of the integration is the management control system to ensure the realization of the overall goal of enterprises.The management control systems based on the integration is reconstructed,including the reconstruction of organizational structure system,information communication system,control target decomposition system,control process system,and evaluation and incentive system.The main conclusions and innovations of this paper are as follows:(1)The integration of business,finance and accounting is the unity of business management and value management,and the unity of technical efficiency and economic efficiency.(2)The integration of business,finance and accounting is the unification of four types of integration.(3)The essence of the integration is the enterprise management control systems,with business control as the oriented,financial control as the goal and accounting control as the foundation.(4)The key to reconstruct the management control element system based on the integration lies in the reconstruction of organizational structure system and information communication system.(5)The key to the reconstruction of the management control procedure system based on the integration is the reconstruction of the control objective system,the control process system and the evaluation and incentive system.This paper has important theoretical value and practical significance for innovating and improving the theory of business,finance and accounting integration and management control theory,changing the thinking of policy makers in accounting,finance and business reform,guiding enterprises to establish management control system based on the integration of business,finance and accounting.