摘要
"业财融合"的理论与实践长期处于"两张皮"状态,相关概念内涵模糊,本文试图从理论上进行界定,重构业财融合的概念框架。本文界定了业财融合的业务、财务和会计三个概念的内涵,梳理了业务与会计、财务与会计、业务与财务及三者的整体关系,即相异但关联,既不相容又相容,这是融合的理论基础。三个概念呈现"金三角关系",内含三个融合概念:业计融合、财计融合和业财融合,三个融合概念的目的、内容、方式和学科归属组成本文重构的概念框架。把握三个概念的"合"与"分"关系、财务共享与业财融合的协调统一、数据使用、制度和技术保障等问题是理解与应用概念框架的基础。
The"business-finance integration"with the related"business"and"finance"are still vague concepts so far.This paper attempts to define theoretically and reconstruct the conceptual framework of industry finance integration.We define the connotation of business,finance and accounting.Besides,we clearly sort out the overall relationship between business and accounting,finance and accounting,business and finance,that is,different but related,incompatible and compatible,which is the theoretical basis of integration.The three concepts present the"golden triangle relationship"and contain three integrated concepts:business planning integration,financial planning integration and industry financial integration.The purpose,content,mode and subject attribution of the three integrated concepts constitute the conceptual framework of this paper.To understand and apply the conceptual framework,it is necessary to grasp the relationship between"integration"and"separation"of the three concepts,the coordination and unification of Financial Sharing and coordination and unification of business and finance integration,use of data,system and technical support.
作者
王亚星
李心合
Wang Yaxing;Li Xinhe
出处
《会计研究》
CSSCI
北大核心
2020年第7期15-22,共8页
Accounting Research
关键词
业财融合
业计融合
财计融合
概念框架
Business-Finance Integration
Business-Accounting Integration
Finance-Accounting Integration
Conceptual Framework
作者简介
通讯作者:李心合,xinhe1963@126.com。
