基于业财融合的企业财务管理精益化转型研究  

Research on Lean Transformation of Enterprise Financial Management Based on the Integration of Business and Finance

作　　者：何方[1] He Fang(Anbui Vocational College of Metallurgy and Technology Maanshan Anhui 243031,China)

机构地区：[1]安徽冶金科技职业学院,安徽马鞍山243031

出　　处：《安徽冶金科技职业学院学报》2023年第4期57-60,共4页Journal of Anhui Vocational College of Metallurgy and Technology

基　　金：2021年安徽省高等学校人文社会科学重点项目《业财融合视阈下的精益成本管理研究》(课题编号:SK2021A1156);2019年安徽省教育厅项目《高校优秀青年骨干人才国内访学研修项目》(课题编号:gxgnfx2019155)。

摘　　要：大智移云物时代,企业财务管理模式亟待转型。本文从业财融合入手,剖析了企业财务管理精益化转型的目标,指出通过优化精益成本管理,加强业财信息化建设,实施全面预算管理来实施转型,在此基础上提出了转型的四大实施保障,旨在为管理当局制定转型政策提供依据,进一步提升企业经营绩效。In the era of big data,intelligence,mobile internet,cloud computing and internet of things,the model of enterprise financial management urgently needs to be transformed.Starting from the integration of business and finance,this paper analyzes the goal of the lean transformation of enterprise financial management,points out that transformation can be implemented by optimizing lean cost management,strengthening business and finance infor-mation construction,and implementing comprehensive budget management.Based on this,four implementation guarantees for transformation are proposed,aiming to provide a basis for management authorities to formulate transformation policies and further improve business performance.

关 键 词：业财融合 精益化转型 实施路径 全面预算管理 

分 类 号：F275[经济管理—企业管理]