摘要
进入数字化时代以来,外部环境越来越复杂,传统的事后核算型财务管理方式已经不能适应这种需求,业财融合成为数字化时代下财务管理转型的一个重要方向。通过对河北省下辖11个地级市的76家大中型民营企业进行调研,发现目前河北省民营企业业财融合下财务管理存在财务和业务流程制度不完善、业财融合部门之间协同合作能力弱、业财融合流程管理不到位、财务信息集成化水平低、财务人员数字化技能弱等问题。文章提出企业财务部门和业务部门应该携起手来,通过业财融合提前介入和充分沟通,用数据的形式来体现整个价值创造过程和结果,这不仅有助于企业科学地进行决策,还为后期的业务开展提供了控制依据和标准。
Since entering the digital era,the external environment has become more and more complex,and the traditional post-accounting financial management can no longer meet this demand.The integration of business and finance has become an important direction of financial management transformation in the digital era.Based on a sur-vey of 76 large and medium-sized private enterprises in 11 prefecture-level cities in Hebei Province,it is found that there are some problems in the financial management of private enterprises in Hebei Province under the integra-tion of business and finance,such as imperfect financial and business process system,weak cooperation ability be-tween business and finance integration departments,inadequate process management of business and finance inte-gration,low level of financial information integration,and weak digital skills of financial personnel.This paper puts forward that finance and business departments should work together for advance involvement and full communica-tion through the integration of business and finance to reflect the whole process and result of value creation in the form of data,which not only helps enterprises to make decisions scientifically,but also provides control basis and standards for later business development.
作者
郑立梅
ZHENG Limei(Hebei Architectural Design and Research Institute Co.,Ltd,,Shijiazhuang 050050,China)
出处
《经济论坛》
2023年第7期25-31,共7页
Economic Forum
关键词
财务管理
业财融合
民营企业
业务流程
Financial management
Integration of business and finance
Private enterprise
Business pro-cess
