摘要
随着我国经济的快速发展,市场环境急剧变化,企业面临的经营风险日益增加。为适应经济发展新常态和企业管理现代化的需求,企业应建设一个全面整合的业财一体化管理控制系统。一方面,为企业生产经营和财务数据互联互通提供系统框架,以适应勘察设计企业内部项目管理、产值核算、绩效考核的要求;另一方面,通过优化组织架构和管理流程完成业财一体化管理控制系统建设,满足外部利益相关者对勘察设计企业财务信息的需求。企业在建设业财一体化管理控制系统的过程中,应着眼于整体管理流程,打破部门间的信息壁垒,努力实现管理现代化。
With the rapid development of China's economy and the drastic changes in the market environment,the operational risks faced by enterprises are increasing.In order to adapt to the new normal of economic development and the needs of enterprise management modernization,enterprises should build a fully integrated business-finance integration management control system.On the one hand,it provides a system framework for the interconnection of production,operation and financial data of enterprises,so as to meet the requirements of internal project management,output value accounting and performance appraisal in survey and design enterprises.On the other hand,the construction of business-finance integration management control system is completed by optimizing organizational structure and management processes,thereby meeting the needs of external stakeholders for financial information from survey and design enterprises.In the process of building the business-finance integration management control system,enterprises should focus on the overall management process,break down the information barriers between departments,and strive to achieve management modernization.
作者
翁海茵
WENG Haiyin(Hunan Provincial Architectural Design Institute,Changsha 410006)
出处
《财务与金融》
2024年第1期43-50,共8页
Accounting and Finance
关键词
勘察设计企业
项目管理
业财一体化
Survey and Design Enterprises
Project Management
Business-Finance Integration