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企业财务转型趋势下业财融合的实践研究

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摘要 伴随新的经济发展进程,财务工作已悄然发生了变化,开始逐步从传统的核算、报表等事务性、低价值的财务活动,向全面的决策支持、高效率、高附加值的管理活动转型。在此趋势下,迫切要求财务人员转变思路,走出财务室,走到业务的前端,与业务高度融合,保持与业务同步。本文从实际工作出发,探索了预算编制管理工作、合同签订与执行过程、价格体系制定过程三个业财融合的切入点,对业财融合进行了可行性研究,诠释了业财融合对企业财务管理升级转型的积极作用。 With the new economic development process,the financial work has changed quietly,and gradually began to transform from the traditional accounting,statements and other transactional,low-value financial activities to a comprehensive decision support,high efficiency,high added value management activities.Under this trend,financial personnel are urgently required to change their thinking,get out of the finance room,and go to the front of the business,highly integrated with the business,keep pace with the business.Starting from actual work,this article explores the three entry points of business-financial integration,including budgeting management,contract signing and execution process,and price system formulation process.It explains the positive role of integration of industry and finance in the upgrading and transformation of enterprise financial management.
作者 马昕 皮雨鑫
机构地区 黑龙江财经学院
出处 《活力》 2020年第20期23-24,共2页 Vitality
关键词 财务转型 业财融合 风险管理 financial transformation integration of induistry and finance risk management
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