【作者】 何文婷；

【导师】 侯雪筠； 宫立新；

【作者基本信息】 哈尔滨商业大学 ， 会计专硕（专业学位）， 2021， 硕士

【摘要】 随着信息技术的不断发展,越来越多的大型企业选择了财务共享平台这一模式,财务共享平台有着先进的信息系统,能够集中处理、存储企业的大量业务和财务数据,具备发展成为大数据中心的潜力,为企业步入大数据时代打好了基础。然而很多企业业务财务相分离的状况成为企业继续向前的阻碍,业务财务深度融合成为打破这一障碍的必经之路,在实际应用中,为业务财务共享模式的未来发展提供了方向,引发企业对现有业务财务融合情况的思考并有助于企业针对业财融合实施的不足之处进行合理优化。论文采用文献研究法、案例分析法与定性分析法,以规模经济理论、流程再造理论、组织变革理论及信息系统理论为支撑,在深入研究国内外相关文献的基础上,探讨有关财务共享模式下的业财融合问题。论文以Z集团为例,通过对Z集团业财融合的现状进行梳理,指出其中存在的组织结构灵活性差、业务流程效率低、信息系统不完善、对数据利用不充分等问题,针对以上问题论文提出构建流程型组织结构、再造业务流程、打造业财融合信息系统以及利用大数据分析辅助决策建议,得出集团财务共享模式下业财融合的架构及流程需根据业务特点进行设计;完善的信息系统有助于企业实现流程自动化,是整个平台运行及后续数据分析的基础;大数据环境下,集团企业需更多地利用大数据技术拓展财务分析的广度及深度以辅助决策结论。更多还原

【Abstract】 With the continuous development of information technology,more and more large enterprises to choose the financial sharing platform this model,financial sharing platform with advanced information system,to focus on processing and storage of a large number of business and financial data,has developed into the potential of big data center,for the enterprise into the era of big data laid the foundation.However,the separation of business and finance in many enterprises has become an obstacle for enterprises to move forward.The deep integration of business and finance has become the only way to break this obstacle.In practical application,it provides a direction for the future development of the business and financial sharing mode,triggers enterprises to think about the existing business and financial integration,and helps enterprises to reasonably optimize the implementation of the business and financial integration.This paper adopts literature research method,case analysis method and qualitative analysis method,with the theory of scale economy,process reengineering theory,organizational change theory and information system theory as the support,on the basis of in-depth study of relevant literature at home and abroad,discusses the integration of business and finance under the mode of financial sharing.Paper with Z group as an example,through to the Z group industry current situation of fiscal integration,points out that there were a poor organization structure flexibility,low efficiency of the business process,information system is not perfect,to use such problems as insufficient data,the paper put forward the build process,aiming at the above problems type structure,reengineering business process and create wealth integration information system as well as auxiliary decision-making recommendations using big data analysis,it is concluded that industry group finance sharing mode goods fusion architecture and process design should be carried out according to the business characteristic;Perfect information system helps enterprises to realize process automation and is the basis of the whole platform operation and subsequent data analysis.Under the environment of big data,group enterprises need to make more use of big data technology to expand the breadth and depth of financial analysis to assist decision-making conclusions.更多还原