我国企业业财融合理论及实施框架研究  

Research on the Theory and Implementation Framework of Industry and Finance Integration in China

作　　者：赵建辉 ZHAO Jian-hui(China Academy of Fiscal Sciences,Beijing 100142)

机构地区：[1]中国财政科学研究院

出　　处：《财务与金融》2021年第4期32-37,共6页Accounting and Finance

摘　　要：业财融合是当前财务研究的热点之一,是信息技术带来的会计生产力提升所产生的积极结果。现代信息技术提供了业财融合必须的三个要素:劳动者、劳动资料及劳动对象。本文的主要内容包括,业财融合的目标是价值创造,终极形式是智能化;为确保业财融合落地,将业财融合视为一项系统性工程,从十个角度给出具体实施框架;最后,就业财融合可能带来的财务及审计后果进行了探讨。从财务后果看,业财融合有助于实现均衡投资、均衡融资,并有助于缓解代理问题;从审计后果看,业财融合有助于构造网状的业务内部控制,有助于实现信息系统控制对人工控制的替代,有助于降低人为舞弊,从而在提高内部控制有效性的同时降低财务风险和审计风险。The integration of industry and finance is one of the hotspots of financial research.It is a positive result of the improvement of accounting productivity brought by information technology.Modern information technology provides three elements necessary for the integration of industry and finance:workers,labor materials and labor objects.Industry finance integration includes two stages:first integration and then integration.The goal of industry finance integration is value creation,and the ultimate form is intelligence.In order to ensure the implementation of industry and finance integration,industry finance integration is regarded as a systematic project,and the specific implementation framework is given from ten angles.Finally,the possible financial and audit consequences of employment finance integration are discussed:from the perspective of financial consequences,industry finance integration helps to realize balanced investment and balanced financing,and helps to alleviate the agency problem;from the perspective of audit consequences,industry finance integration helps to construct a network of Business Internal Control,help to realize the substitution of information system control for manual control,and help to reduce human fraud,so as to improve the effectiveness of internal control and reduce financial risk and audit risk at the same time.

关 键 词：业财融合 信息技术 实施框架 投资融资 审计风险 

分 类 号：F275[经济管理—企业管理]