会计学院知识库

随着中国企业对现代管理会计理念和工具的不断接纳与深度应用，业财融合的管理思路在企业间已经广为流传，并成为企业文化建设的重要组成部分。与此同时，国家战略层面推进数字化转型，为企业充分发挥管理会计工具的效用提供了坚实支撑。正是在这两大推动力的共同作用下，诸如创新财务管理模式、推进财务数字化转型等理念逐渐在企业间得到广泛认可和落地实施。

本文回顾了国内外对数字经济、数字化、财务数字化转型、业财融合的相关理论研究，阐述了与本文研究内容相关的概念和理论基础。之后对海尔智家所在行业数字化转型进行具体分析：介绍了海尔智家的基本情况，并从行业趋势和内部管理需求等方面分析了海尔智家在数字化背景下实施业财融合的动因。其次，就海尔智家通过财务数字化转型实现业财融合的方法和路径进行探究。重点对其组织机构变革、业务流程再造，以及财务数字化建设的过程和方法进行分析；以全面预算、报销业务与资金管理、报表与决策支持为主线，分析其业财融合路径，总结出海尔智家业财融合实践的经验；并分析海尔智家在市场份额、管理成本、资源配置、成长能力等方面取得的成效；最后，得出结论：企业业财融合的成功实践离不开财务数字化的转型。

本文属于“实践+经验”的案例型研究论文，立足于海尔智家的具体管理实务，深化和延展了管理会计理论的应用。本文系统回顾并提炼了海尔智家财务数字化转型的具体策略和步骤，意在深入探究管理会计如何与数字技术紧密结合，并以此为我国制造企业提供业财融合的成功经验，引导企业在个案基础上结合数字化技术进行适应性改革，以实现健康、持续发展。

With the continuous acceptance and in-depth application of modern management accounting concepts and tools by Chinese enterprises, the management idea of industry-finance integration has been widely circulated among enterprises and become an important part of enterprise culture construction. At the same time, the national strategic level to promote digital transformation, for enterprises to give full play to the utility of management accounting tools provides a solid support. It is under the combined effect of these two driving forces, such as innovating financial management mode, promoting financial digital transformation and other ideas gradually get widely recognized and implemented in enterprises.

This paper reviews the domestic and foreign related theoretical research on digital economy, digitization, financial digital transformation, industry-finance integration, and expounds the concepts and theoretical basis related to the research content of this paper. Then the digital transformation of the industry in which Haier Zhijia is located is analyzed in detail: the basic situation of Haier Zhijia is introduced, and the motivation of Haier Zhijia to implement industry-finance integration in the digital background is analyzed from the aspects of industry trend and internal management demand. Secondly, the methods and paths of Haier Zhijia to achieve industry-finance integration through financial digital transformation are explored. The organizational change, business process reengineering, and the process and methods of financial digital construction are analyzed. With the main line of comprehensive budget, reimbursement business and fund management, statements and decision support, the path of industry-finance integration is analyzed. The experience of Haier Zhijia's industry-finance integration practice is summarized; and the achievements of Haier Zhijia in market share, management cost, resource allocation, growth ability and other aspects are analyzed; finally, the conclusion is drawn: the successful practice of enterprise industry-finance integration is inseparable from the transformation of financial digitization. This paper belongs to the case study of "practice + experience", based on the specific management practice of Haier Zhijia, deepening and extending the application of management accounting theory.

The paper systematically reviews and refines the specific strategies and steps of Haier Zhijia's financial digital transformation, intending to deeply explore how management accounting is closely combined with digital technology, and provide successful experience and reference for the integration of industry and finance for Chinese manufacturing enterprises, guide enterprises to carry out adaptive reform on the basis of individual cases combined with digital technology, so as to achieve healthy and sustainable development.