MBA教育中心知识库

摘  要

近年来，随着经济和信息技术的持续发展，企业的业务和竞争环境也随之发生了巨大的变化，对财务管理方式和内容提出了新的、更高层次的要求，财务管理和业务管理是相互关联、密不可分的。目前，国内外学者已经开始重视并进行研究，取得了一定的进展。但是，基于业财融合的财务管理转型的深入研究还有待提高，从实务的角度还需要强化对不同行业、不同企业业财融合的财务管理转型细分探讨。

本文以对同兴公司的案例分析为主要研究方法，结合文献研究法、访谈法进行研究，本文首先介绍了研究背景与意义，梳理了国内外相关文献，对业财融合相关概念、财务管理转型相关概念、流程再造理论、委托代理理论、价值创造理论、效率管理理论进行概述，为全文奠定了理论基础。其次介绍了同兴公司的基本概况和财务管理的现状，分别从财务核算、资金管理、资产管理、预算管理、项目管控、风险管控、信息传递、队伍建设八个方面对财务管理现状进行了分析。根据对同兴公司财务管理现状的分析，提出了财务管理转型的建议，归纳了同兴公司财务管理转型的实施保障，包括制度保障、技术保障、机制保障、绩效保障。最后是研究结论与展望，总结和归纳了前文的研究结论，提出了未来的展望。

本文研究结论丰富了业财融合和财务管理转型等领域的文献，为解决企业如何实现业财融合、如何进行财务管理转型，提供了一个有益的借鉴视角。希望通过对同兴公司基于业财融合视角下财务管理转型的实践分析，使同兴公司财务管理朝着精细化、战略化方向稳定发展，提高同兴公司业财融合的水平。在业财融合的理论研究方面，提供真实案例并丰富业财融合的具体内容和方法，使更多的企业能够加深对业务与财务融合管理模式的进一步了解，为其他同类企业财务管理转型提供实践借鉴，为财务管理人员提供职业发展规划参考，更好的顺应时代发展。

Abstract

In recent years, with the continuous development of economy and information technology, the business and competitive environment of enterprises have also undergone tremendous changes. New and higher-level requirements have been put forward for financial management methods and content, financial management and business management. They are interrelated and inseparable. At present, domestic and foreign scholars have begun to pay attention to and conduct research, and have made certain progress. However, in-depth research on financial management transformation based on the integration of business and finance needs to be improved. From a practical point of view, it is necessary to strengthen the subdivision of financial management transformation of different industries and different enterprises.

This article uses the case analysis of Tongxing Company as the main research method, combined with the literature research method and interview method to conduct research. This article first introduces the research background and significance, combs the relevant domestic and foreign literature, and discusses the related concepts of industry-financial integration and financial management transformation. Related concepts, process reengineering theory, principal-agent theory, value creation theory, and efficiency management theory are summarized, laying the theoretical foundation for the full text. Secondly, it introduces the basic situation of Tongxing Company and the current status of financial management, and analyzes the current status of financial management from eight aspects: financial accounting, capital management, asset management, budget management, project management and control, risk management, information transmission, and team building. Based on the analysis of the status quo of the financial management of Tongxing Company, suggestions for financial management transformation are put forward, and the implementation guarantee of the financial management transformation of Tongxing Company is summarized, including system guarantee, technical guarantee, mechanism guarantee, and performance guarantee. Finally, the research conclusions and prospects are summarized and summarized, and the future prospects are put forward.

The research conclusions of this paper enrich the literature in the fields of business-financial integration and financial management transformation, and provide a useful perspective for solving how enterprises realize business-financial integration and how to carry out financial management transformation. It is hoped that through the practical analysis of Tongxing's financial management transformation based on the perspective of industry-financial integration. Tongxing's financial management will develop steadily in a refined and strategic direction and improve the level of Tongxing's industry-financial integration. In terms of theoretical research on business and financial integration, provide real cases and enrich the specific content and methods of business and financial integration, so that more companies can deepen their understanding of the business and financial integration management model, and provide practice for other similar enterprises in the financial management transformation. Use for reference, provide financial management personnel with career development planning reference, and better adapt to the development of the times.