业财融合背景下企业内部数据共享价值与机理  

The Value And Mechanism of Enterprise Internal Data Sharing Under The Background of Industry Finance Integration

作　　者：李永丽[1] Li Yongli(Jiangsu Vocational College of Finance and economics,Huaian,Jiangsu 223003)

机构地区：[1]江苏财经职业技术学院,江苏淮安223003

出　　处：《江苏商论》2021年第4期84-86,共3页Jiangsu Commercial Forum

基　　金：江苏省教育厅哲学社会科学课题:“业财融合”背景下高职会计教育教学研究(2019SJA1699)阶段性研究成果。

摘　　要：业财融合是企业在经营中将业务和财务融合,以实现价值创造。随着大智云移数据技术发展,数据共享日益受到学术界和企业家的关注和研究。本文以业财融合为背景,在讨论业财融合内涵的基础上阐述了企业内部数据共享价值、企业内部数据共享基础条件以及构建企业内部数据共享机理。Industry finance integration is the integration of business and finance in order to create value.With the development of Dazhi cloud data technology,data sharing has been paid more and more attention by academia and entrepreneurs.Based on the background of industry finance integration,this paper discusses the connotation of industry finance integration,expounds the value of enterprise internal data sharing,the basic conditions of enterprise internal data sharing,and the construction of enterprise internal data sharing mechanism.

关 键 词：业财融合 内部数据 共享价值 共享机理 

分 类 号：F23[经济管理—会计学]