业财融合下管理会计转型的战略路径研究——MN集团案例分析  

Strategic Paths for Management Accounting Transformation Under the Business-Finance Integration:A Case Study of MN Group

作　　者：王安宁 WANG Anning(Heilongjiang University,Harbin 150006,China)

机构地区：[1]黑龙江大学,黑龙江哈尔滨150006

出　　处：《商业观察》2025年第4期82-86,共5页BUSINESS OBSERVATION

摘　　要：在全球化和信息化背景下,业财融合已成为推动企业管理会计转型的关键路径。通过深入分析MN集团的业财融合实践,文章探讨了管理会计如何在财务与业务深度融合的过程中实现转型与创新。结合数字化技术与财务共享系统建设,研究揭示了企业在转型过程中的关键驱动因素,并提出了财务管理与运营整合、营销与财务协同、供应链财务控制等转型路径,同时探讨了管理会计转型后的实际成果和面临的前瞻性挑战,以期为其他企业的业财融合提供可行性参考。In the context of globalization and digitization,the business-finance integration has become a key pathway for driving the transformation of enterprise management accounting.Through an in-depth analysis of MN Group's business-finance integration practice,the paper explores how management accounting achieves transformation and innovation in the process of deep integration of finance and business.By leveraging digital technologies and the construction of a financial shared service system,it reveals the key driving factors in the transformation process and proposes transformation paths such as the integration of financial management with operations,the collaboration between marketing and finance,and financial control in the supply chain.The research further discusses the practical outcomes of management accounting transformation and addresses prospective challenges,aiming at providing feasible references for other enterprises in achieving business-finance integration.

关 键 词：业财融合 管理会计 数字化技术 财务共享系统 MN集团 

分 类 号：F275[经济管理—企业管理]