摘要
智慧司库管理会计体系,是数字化时代现代信息技术、司库管理与管理会计相互渗透、相互融合的智能管理会计体系,也是实务界、学术界研究的热点问题。本文根据财政部《关于全面推进管理会计体系建设的指导意见》,基于宝钢工程技术集团有限公司多年智慧司库管理会计实践,提出智慧司库管理会计体系框架,并详细阐述该体系下管理会计目标、原则、环境、活动、工具、报告等维度特征,重塑管理会计的范畴与边界。本文发现,数字领导力、透明协同企业文化建设对于智慧司库管理会计环境建设至关重要,包括数字架构力、数字决策力、数字执行力、数字创新力;依托数字领导力,沿着产品链、资产链、价值链,调整组织分工、优化流程制度,细化管理粒度,打通司库管理数据竖井,基于业财融合、产融结合,实现穿透式金融资源实时监控和统筹调度。本文研究表明,智慧司库从传统的现金流量表视野,拓展到资产负债表和损益表领域;将会计从传统的事后反映拓展到实时在线的业务管理和面向未来的全面管理,实现管理会计与财务会计、财务与会计的一体化融合。本文结论表明,智慧司库管理会计体系作为现代企业治理机制建设,能够提高资金运营效率、降低资金成本、防控资金风险,更好地服务企业战略、提高价值创造能力。本文不仅从智慧司库新视角丰富了管理会计体系内涵和外延,同时可以为我国企业建设智慧司库提供理论支持和证据借鉴。
The intelligent treasury management accounting system,a smart management accounting system emerging from the integration and penetration of modern information technology,treasury management,and management accounting in the digital era,is a hot topic of research in both the practical and academic realms.Based on years of practice in intelligent treasury management accounting at Baosteel Engineering&Technology Group Co.,Ltd.,and in accordance with the“Guiding Opinions on Comprehensively Promoting the Construction of Management Accounting Systems”by the Ministry of Finance,this paper proposes a framework for an intelligent treasury management accounting system.It elaborately discusses the characteristics of management accounting in terms of objectives,principles,environment,activities,tools,and reporting within this system,reshaping the scope and boundaries of management accounting.The paper finds that digital leadership and the construction of a transparent and collaborative corporate culture are crucial for the establishment of an intelligent treasury management accounting environment,including digital structural power,decision-making power,execution power,and innovation power.Relying on digital leadership,and along the product chain,asset chain,and value chain,the paper suggests adjusting organizational division of labor,optimizing processes and systems,refining management granularity,clearing the data vertical shafts of treasury management,and based on the integration of industry and finance,and the combination of production and finance,achieving real-time monitoring and comprehensive scheduling of financial resources.The research indicates that the intelligent treasury extends from the traditional cash flow statement perspective to the realms of the balance sheet and income statement,expanding accounting from traditional retrospective reflection to real-time online business management and comprehensive future-oriented management,achieving integration of management accounting with financial accounting,and finance with accounting.The conclusion of the paper demonstrates that the intelligent treasury management accounting system,as a part of modern enterprise governance mechanism construction,can improve the efficiency of capital operations,reduce capital costs,control financial risks,better serve enterprise strategy,and enhance value creation capability.This paper not only enriches the connotation and extension of management accounting system from the new perspective of intelligent treasurer,but also provides theoretical support and evidence reference for Chinese enterprises to build Intelligent Treasury.
出处
《会计研究》
CSSCI
北大核心
2023年第4期173-192,共20页
Accounting Research
关键词
智慧司库
智慧司库管理会计体系
数字领导力
业财融合
产融结合
Intelligent Treasury
Intelligent Treasury Management Accounting System
Digital Leadership
Integration of Business and Accounting
Integration of Industry and Finance
