【作者】 李敏；

【导师】 高方露；

【作者基本信息】 天津财经大学 ， 工商管理（专业学位）， 2019， 硕士

【摘要】 业财融合是指业务管理与财务管理的融合,财务要伸展到业务管理中去,同时业务也要懂的财务知识,两者相互渗透、相互协调。“业财融合”管理模式是通过业务与财务的融合的过程,将财务管理运用到企业业务活动之中,通过业务活动路径的梳理对企业的战略目标完成进行有效分析,通过财务管理对企业的实际情况精确分析,梳理企业资源进行有效配置,从而增加企业的价值。随着社会的发展,企业竞争的加剧,原有的以核算为主的管理模式已经不再适用,新的“业财融合”管理模式能够顺应企业的发展,财务人员从事后走到事中和事前,防范企业的风险,保障过程中的质量,为公司战略目标的完成起到支持性的作用,成为企业价值创造中的一员。本文首先通过阐述SZ公司面临的内外部环境出发,介绍现有财务管理模式存在的现状,财务工作重点在基础核算、财务分析集中在数据层面、财务BP与业务部门初步融合等;之后介绍现有财务管理模式存在的问题及成因,主要为现有组织结构无法为财务分层提供依据、流程重塑困难、业财融合没有与预算、绩效、战略相结合、财务人员的水平不足等:再后介绍现有管理模式改善的建议,对财务进行分层、重塑现有流程、将财务融合到预算、绩效、战略中去、提升现有财务人员的水平;最后,对实施过程中应注意的问题进行归纳。本文的研究贡献在于本文以新能源汽车行业的以“客户为中心”的“产品线”角度来阐述“业财融合”模式的变革,通过组织变革、财务分层、流程再造、业财融合到“预算、绩效、战略”、提升财务人员水平等方法,在大架构变动的基础上细化关键节点的小模块,力争有可落地的具体模块化的方案,为同行业相关企业的管理模式变革带来指导性的作用。更多还原

【Abstract】 Business and F:inancial Integration refers to the integration of business management and financial management.Financial management should be extended to business management,and business should also understand financial knowledge.The two are interpenetrating and coordinating with each other."Business and Financial Integration" management pattern through the fusion of business and financial process,utilizing the financial management in the enterprise business activities,by combing the way business activities complete effective analysis on enterprise’s strategic objectives,through analyzing the actual situation of accurate financial management of enterprises,combing enterprise resources effectively configuration,thus increasing the value of the enterprise.With the development of the society,the enterprise competition,the original is given priority to with accounting management model is no longer applicable,the new "Business and Financial Integration,conforms to the development of the enterprise management mode,go into the matter and after financial personnel engaged in advance,to guard against the risk of enterprise,guarantee the quality,in the process of strategic objectives for the company to complete the play a supporting role,become a member of the enterprise value creation.Firstly,by explaining the internal and external environment SZ company is facing,this paper introduces the current situation of the existing financial management model,focusing on basic accounting,financial analysis at the data level,the initial integration of financial BP and business departments,etc.Then it introduces the existing problems and causes of the existing financial management model,mainly as follows:The existing organizational structure can not provide the basis for financial stratification,the difficulty of process remodeling,the lack of integration of industry and Finance with budget,performance,strategy and the insufficient level of financial personnel,etc.Then it introduces the suggestions for improving the existing management model,layering the finance,remodeling the existing process,integrating finance into budget,performance and war.Skip out and improve the level of existing financial personnel;finally,summarize the problems that should be paid attention to in the implementation process.The contribution of this study was based on the new energy automotive industry to the"customer as the center" "line" to explore the change the pattern of "industry wealth integration",through organizational change,the financial stratification,process reengineering,industry goods into "budget,performance and strategy",and enhance the level of financial personnel,On the basis of structural change,refine the small modules of key nodes,strive to have specific modular solutions that can be landed,and bring a guiding role for the management mode change of related enterprises in the same industry..更多还原