摘要
数字化转型对煤炭出版行业产生深远影响,通过创新财务管理模式中的财务共享中心构建可实现煤炭出版行业财务流程的智能化、高效化,从而推动其业务模式创新和流程优化。分析数字化转型对煤炭出版行业财务变革提出的新要求,并从成本管控与预算管理、资金管理与风险控制、财务报表与数据分析、税务管理与合规性等方面重点阐述财务共享中心在煤炭出版行业的集团财务管理中的创新应用,同时融入数字化转型、双循环、社会效益优先等政策热点,并从ABC成本法的应用、平衡计分卡的运用等剖析构建煤炭出版行业财务共享中心的创新方法及实践路径。由相关研究可知,煤炭出版集团财务共享中心建设与实施主要包括需求分析与规划、系统设计与开发、数据迁移与整合、培训与推广、持续优化与改进5个方面,其实践路径主要为需求分析、系统设计、数据整合、流程优化、人员培训,确保财务共享中心的有效实施。煤炭出版行业的集团财务管理具有独特性,其财务共享中心的构建可为煤炭出版集团提供具有实践价值的财务管理重构方案,有效推动煤炭出版集团实现财务管理的高效化、智能化和可持续发展,可为煤炭出版行业的优化资源配置、提高财务管理的透明度和可追溯性等财务管理带来显著的变革和提升。未来,随着数字技术的不断发展和政策环境持续优化以及其应用深入,煤炭出版行业财务共享中心将发挥更加重要的作用,致使出版集团财务管理模式向更加智能化、高效化的方向不断创新和完善发展,确保其能够长期稳定地服务于煤炭出版行业的财务管理,从而为出版集团的可持续发展提供有力支持。
Digital transformation has a profound impact on the coal publishing industry.Innovative the construction of financial sharing center of financial management models can achieve intelligent and efficient financial processes in the coal publishing industry,thereby promoting business model innovation and process optimization.The new requirements of digital transformation for financial reform in the coal publishing industry was analyzed,the innovative application of financial sharing centers in group financial management was focused on in the coal publishing industry from the aspects of cost control and budget management,fund management and risk control,financial statements and data analysis,tax management and compliance,implementation steps and successful case analysis of financial sharing centers.At the same time,it integrates policy hotspots such as digital transformation,dual circulation,social benefit priority,and the innovative practices and practical paths of financial sharing centers was analyzed from the construction of financial sharing centers,the application of ABC cost method and the use of balanced scorecard in finance.Through in-depth research and practical cases,it can be seen that the construction and implementation of the Financial Shared Center of Coal Publishing Group mainly includes five aspects:Demand analysis and planning,system design and development,data migration and integration,training and promotion,continuous optimization and improvement.Its practical path mainly includes demand analysis,system design,data integration,process optimization and personnel training to ensure the effective implementation of the Financial Shared Center.The financial management of the coal publishing industry is unique,and the construction of its financial sharing center can provide a practical financial management reconstruction plan for the coal publishing group.The aim is to promote the efficient,intelligent and sustainable development of financial management in the coal publishing group,in order to bring significant changes and improvements to financial management such as optimizing resource allocation,improving transparency and traceability in the coal publishing industry.In the future,with the continuous development of digital technology and the continuous optimization of policy environment,as well as the deepening of its application,the financial sharing center of the coal publishing industry will play a more important role,leading to the continuous innovation and improvement of the financial management mode of the publishing group towards a more intelligent and efficient direction,ensuring its long-term stable service to the financial management of the coal publishing industry,and providing strong support for the sustainable development of the publishing group.
作者
郑红瑞
ZHENG Hongrui(The Journal Publishing Company,Coal Science Research Institute Corporation Ltd.,Beijing 100013,China)
出处
《煤炭经济研究》
2025年第7期202-208,共7页
Coal Economic Research
关键词
财务共享中心
数字化转型
ABC成本法
平衡计分卡
煤炭出版行业
financial sharing center
digital transformation
ABC cost method
balanced scorecard
coal publishing industry
作者简介
郑红瑞(1980-),女,河北石家庄人,主要研究方向为经济管理、会计学等。E-mail:1328050917@qq.com。
