【作者】 黄睿；

【导师】 王加灿；

【作者基本信息】 南昌大学 ， 工商管理（专业学位）， 2022， 硕士

【摘要】 2022年1月12日,国务院发布了关于数字经济发展第十四个五年规划的通知,数字经济的发展推动着各个行业向数字化转型,财务也正处于数字化转型的巨大变革点:一方面,随着线上与线下的融合加快,传统的以事后处理为核心的财务运行模式因无法匹配前端现代化的管理需求而面临变革,企事业单位需要实现对更广泛业务的数字化处理,以适应前端业务发展的需求。另一方面,技术不断革新,经济波动周期趋于缩短,经济活动的不确定性增加。而数据的生成时间不断缩短,数据的处理速度不断加快,企事业单位需要对海量的财务数据和其他数据进行采集、整理、加工、分析、传输,并获得更全面的数据,更及时的分析,更精准的决策支持。传统的以会计核算为基础的财务系统已不能满足需求,财务系统的数字化转型势在必行。J地质局是一家经过事业单位改革重组要求,四合一组建而成的事业单位。改革后,J地质局需要通过高效的财务系统实现原四大局财务管理的集中统一。以此为契机,统一J地质局财务软件,实现全局财务系统数字化转型,可以促进财务数据与业务数据深度融合,帮助J地质局实现流程优化、管理变革、业务创新,让智能化、高效化辅助单位管理决策。本文先简要说明了流程再造、数字化转型和财务共享相关理论,并对相关理论的概念、意义、必要性和发展历程进行阐述。再对J地质局概况进行简要说明,介绍了J地质局的组织架构、主要业务情况和财务系统现状。为了获得最新的关于财务系统转型的信息,本文采取访谈的方式确定了问卷调查的内容,通过对财务人员和业务人员发放调查问卷的形式,从J地质局职工处收集整理了当前财务系统存在的问题及产生原因,并加以综合分析,整理出了J地质局财务系统六个方面的问题和问题产生的原因。根据这些问题,确定了J地质局财务系统数字化转型的原则和目标,分析提出了J地质局财务系统数字化转型六个方面的具体内容,根据转型方案,结合J地质局实际,制订了实施转型的四大保障措施。最后本文通过研究得出结论,J地质局财务系统数字化转型是一项系统工程。针对J地质局财务系统存在的相关问题,制订符合当前需求的转型措施是J地质局财务系统数字化转型成功的关键,J地质局财务系统数字化转型离不开各方面的保障措施。本文以改革中的J地质局这样一个全国的大型地勘单位为研究对象,研究对象具有独特性,研究采取了访谈和调查问卷相结合的方式,获得了相关研究资料,研究内容可以指导J地质局财务系统转型升级,具有一定的实用性。更多还原

【Abstract】 On January 12,2022,the State Council issued the circular of the“14th five-year plan”for the development of the digital economy.The development of the digital economy is promoting the transformation of various industries to digitization,and finance is also at the point of great transformation of digitization: On the one hand,as the convergence between online and offline speeds up,the traditional post-processing-centered financial operation model is facing changes because it can not match the modern management needs of the front end,enterprises and institutions need to achieve a wider range of digital business processing,to meet the needs of front-end Business Development.On the other hand,technology is constantly evolving,the cycle of economic fluctuations has shown a tendency to shorten,the uncertainty of economic activities has increased,while the time it takes to generate the data is getting shorter,the processing speed of data is increasing.Enterprises and institutions need to collect,collate,process,analyze and transmit massive financial data and other data in order to obtain more comprehensive data,timely analysis,and accurate decision support.The traditional financial system based on accounting can not meet the demand,so the digital transformation of the financial system is imperative.J Bureau of Geology is a public institution formed by four in one after the reform and reorganization of public institutions.After the reform,J Bureau of Geology needs to realize the centralization and unification of the original four big bureau financial management through a highly effective financial system.Taking this opportunity to unify the financial software of J Bureau of Geology and realize the digital transformation of the financial system,which can promote the deep integration of financial data and business data,and help J Bureau of Geology realize process optimization,management change and business innovation,make it intelligent and efficient to assist the management decision-making of units.Firstly,this paper briefly introduces the related theories of process re-engineering,digital transformation,financial sharing,and expounds the concept,significance,necessity and development of the related theories.Then,the general situation of J Bureau of Geology is briefly explained,including the organization structure,main business situation and financial system status,in order to get up-to-date information on the transformation of financial system,this paper adopts the interview method to determine the content of the questionnaire,and through issuing the questionnaire to the financial staff and the business staff,this paper collects and sorts out the six problems existing in the current financial system and their causes from the staff department of J Bureau of Geology,and makes a comprehensive analysis of them.According to these problems,this paper analyzes six specific contents and four big safeguard measures of the digital transformation of the financial system of J Bureau of Geology.In the end,this paper concludes that the digital transformation of J Bureau of Geology is systems engineering.In view of the relevant problems existing in the financial system of J Bureau of Geology,the key to success is to work out transitional measures in line with current needs.It is inseparable from all aspects of safeguards.This paper takes the reformed J Bureau of Geology as the research object,which is a large geological exploration unit in China,so the research object has unique characteristics.The research adopts the combination of interview and questionnaire,and obtains relevant research data.The research content can guide the transformation and upgrading of the financial system of J Bureau of Geology,which has certain practicability.更多还原