【作者】 康敏；

【导师】 刘行；

【作者基本信息】 东北财经大学 ， 会计硕士（专业学位）， 2024， 硕士

【副题名】基于J企业与Z企业的双案例分析

【摘要】 在大数据时代的背景下,企业之间的竞争日益激烈,提高经营管理水平和增强竞争力已经成为了当务之急。财务管理在这一过程中扮演了核心的角色。伴随信息化进程的推进,财务部门的核心职能日益凸显于财务解析、管控、规划、预估及策略制定等诸多领域,并且亟需构建更为紧密的协同联动机制,旨在强化与业务部门的深度协作,从而有效地驱动企业价值的创造活动。因此,实现业财融合已经成为了企业管理转型的必然趋势。然而,在现行的内部控制架构中,业务运营与财务管理间的协同互动作用常常未得到充分重视,这种现象致使现存的内部控制机制难以有效应对业财一体化管理模式下企业所设定的管理目标。为此,构建一套能够响应业财深度融合环境下实际需求的内部控制体系,旨在实现业务与财务活动的高度整合,已然成为推动企业管理范式革新不可或缺的核心举措。本研究以业财融合为背景,以内部控制为研究主题,创新性地使用双案例展开研究,分析J企业内部控制失效的教训和Z企业业财融合的成熟体系,得出通用的经验,为企业在业财融合下的内部控制优化提供理论基础。尽管国内外学者对内部控制和业财融合的研究颇丰,但交叉领域的研究还比较稀缺。本研究通过对J企业和Z企业在业财融合下的内部控制对比研究,丰富了业财融合下企业内部控制的研究成果,具有一定的理论意义。在实践意义方面,当前我国企业面临的重大课题之一便是内部控制体系的优化提升。本研究不仅致力于归纳总结该领域的实操经验,还力图对其他企业在建立健全业财融合模式下的内部控制体系时提供有价值的参考依据。综上所述,本研究通过深入探讨业财融合和内部控制的关系,提供了理论和实践的指导,以期帮助企业更好地实施业财融合,提升内部控制效能,进而实现经营效率的持续改进和长期战略发展目标的达成。更多还原

【Abstract】 In the era of big data,the competitiveness among enterprises has escalated significantly,rendering the enhancement of business management proficiency and competitiveness a pressing imperative.Financial management plays a core role in this process.With the development of informatization,the functions of the finance department are more reflected in financial analysis,control,planning,forecasting,and planning.At the same time,it is also necessary to establish closer collaborative relationships with the business department to achieve value creation for the enterprise.Thus,the integration of business and finance has emerged as an inescapable trend in the transformation of enterprise management.Nonetheless,the collaboration between business and financial endeavors is frequently neglected in the present internal control frameworks,thereby hindering their ability to align with the managerial objectives of enterprises in the context of business-finance integration.Consequently,establishing an internal control system tailored to the demands of this integration has become a pivotal step in driving enterprise management transformation,aiming to achieve a seamless union between business and finance.This study takes the integration of business and finance as the background and internal control optimization as the research theme.Through a dual case study,it analyzes the lessons of internal control failure in J and the mature system of Z’s integration of business and finance,and draws universal experience to provide a theoretical basis for internal control optimization in enterprises under the integration of business and finance.Although domestic and foreign scholars have conducted extensive research on internal control and business finance integration,interdisciplinary research is still relatively scarce.This study enriches the research results of internal control in enterprises under the integration of business and finance by comparing the internal control of J and Z Communications,and has certain theoretical significance.In terms of practical significance,optimizing internal control is an urgent task for Chinese enterprises at present.This study consolidates practical knowledge in this field,offering insights to enterprises on strengthening internal controls in business-finance integration.In summary,this research,by thoroughly investigating the relationship between business-financial integration and internal control,furnishes theoretical and practical guidance,with the objective of aiding enterprises in more effectively executing business-financial integration and augmenting the efficacy of their internal control systems.This,in turn,facilitates sustained enhancements in operational efficiency and the realization of long-term strategic growth objectives.更多还原