业财融合与财务人员转型  

Business Finance Integration and Transition of Financial Practitioners

作　　者：郭素娟[1] GUO Sujuan(Shandong Institute of Commerce and Technology,Jinan,Shandong 250103,China)

机构地区：[1]山东商业职业技术学院,山东济南250103

出　　处：《山东商业职业技术学院学报》2018年第3期1-3,12,共4页Journal of Shandong Institute of Commerce and Technology

摘　　要：国家大数据战略和"互联网+"行动计划的实施,要求会计工作必须转型升级,会计工作由财务会计时代步入管理会计时代,而管理会计的核心即为业财融合。企业应为财务人员实现业财融合创造条件,财务人员必须充分认识到业财融合的必要性,自我角色定位进行转变,自身素质进行提升,由单一角色向多角色转型,为企业价值创造做贡献。The implementation of the national big data strategy and the ＂ Internet ＋＂ action plan requires that the accounting work must be transformed and upgraded. Accounting work has entered the era of management accounting from the financial accounting era. The core of management accounting is business finance integration. Enterprises should create conditions for financial practitioners to achieve business financial integration. Financial practitioners must fully recognize the necessity of the integration of business and finance,change their self-role orientation,enhance their own quality,transform from a single role to multiple roles,and contribute to the creation of corporate value.

关 键 词：财务人员 业财融合 转型 

分 类 号：F275[经济管理—企业管理]