摘要
业财融合即业务和财务的有机融合,是提高企业管理水平和促进企业高质量发展的重要保障。本文从融资、投资并购、成本改造、风险控制和全面预算等方面调研了业财融合在我国企业实施的情况,并分析影响其成功实施的主要因素,据此提出了需公司高层大力支持、构建信息化系统、引入管理会计工具、加强员工培训等建议。
Finance business partnering ( FBP) is considered as the transformation of financial management from traditional scorekeeping to value creation, and also an important guarantee for improving the management level of enterprises and the promotion for the high-quality development of enterprises, to investigate the extent of FBP implementation among businesses in China. This paper uses a sample of 324 Chinese firms to investigate the extent to which the FBP implementation from the decision of financing, investment M&A, cost management, risk control and master budget, and the factors influencing FBP implement ation. It also proposes some suggestions about how to successfully implement FBP.
作者
张翼飞
郭永清
ZHANG Yi-fei;GUO Yong-qing(Shanghai National Accounting Institute,Shanghai 201702,China;School of Business,Chengdu University,Chengdu 610106,China)
出处
《经济体制改革》
CSSCI
北大核心
2019年第4期101-108,共8页
Reform of Economic System
基金
国家自然科学基金项目“中国情境下XBRL技术扩散研究:影响因素、企业行为选择与政府干预”(12BJY111)
中国博士后科学基金项目“财务共享服务变革与企业价值——基于非财务与财务视角”(2017M621432)
教育部人文社会科学基金项目“董事网络与企业社会责任披露:压力冲突视阈下的传导机制研究”(19YJC630147)
关键词
业财融合
问卷调查
中国企业
高质量发展
finance business partnering
survey
Chinese firms
high quality development
