【作者】 李鹏；

【导师】 李现宗； 刘阳；

【作者基本信息】 郑州航空工业管理学院 ， 会计专硕（专业学位）， 2020， 硕士

【摘要】 在当前业财融合的背景下,中航光电科技股份有限公司对财务贴身服务模式进行了有益探索,并取得显著成效。因此,本文选取中航光电为案例研究对象,旨在为我国制造型企业找到切实可行的业财融合路径。本文在理论与文献分析的基础上,总结归纳出财务贴身服务的实施工具——绩效管理和收入利润模型,并对财务贴身服务的业财融合效果进行检验。经过充分地检验,发现财务贴身服务是一条有效的业财融合路径。此外,本文对中航光电财务贴身服务的成功经验进行实践总结和理论提升,总结归纳出财务贴身服务的两个理论要点,一是要把握住财务转型的方向为从独立财务到联动业务,二是抓准财务定位为服务业务。最后,本文分析发现收入利润模型有很强的可学习性,因而财务贴身服务拥有很高的可复制性。本文的研究结论一方面对于丰富中国特色管理会计成果——业财融合理论有着积极的理论价值;另一方面,经过本文研究使得案例企业的成功经验具有可推广、可复制的价值,为相关企业实现业财融合提供经验借鉴。另外,由于案例企业涉及军工制造业,部分数据和资料无法公开,相关分析是基于调研、公开的资料与数据进行的,可能会影响对财务贴身服务模式经济效应分析的全面性。更多还原

【Abstract】 In the context of the current industry finance integration,Zhonghangguangdian has made a beneficial exploration on the financial close service mode and achieved remarkable results.Therefore,this paper selects Zhonghangguangdian as the case study object,aiming to find a feasible path of the integration of business and finance for the manufacturing and modeling enterprises in China.On the basis of theoretical and literature analysis,this paper summarizes the implementation tools of financial close service performance management and income profit model,and tests the financial integration effect of financial close service.After full examination,it is found that financial close service is an effective way to integrate business and finance.In addition,this paper summarizes the successful experience of Zhonghangguangdian financial close service in practice and theory,and summarizes two theoretical points of financial close service.One is to grasp the direction of financial transformation from independent finance to linkage business,and the other is to grasp the financial positioning as service business.Finally,the analysis of this paper shows that the income-profit model has strong learnability,so the financial close-fitting service has high reproducibility.On the one hand,the research conclusion of this paper has a positive theoretical value for enriching the management accounting achievement with Chinese characteristics-the theory of business finance integration;on the other hand,the successful experience of the case enterprise can be popularized and copied through the research of this paper,which provides experience for the relevant enterprises to achieve business finance integration.In addition,because the case enterprise involves the military manufacturing industry,some data and materials cannot be disclosed.The relevant analysis is based on research and open data and data,which may affect the comprehensive analysis of the economic effect of the financial close service model.更多还原