大型企业集团数智化财务体系建设的实践与启示  

Practice and Enlightenment of Building a Digital Financial System for Large Enterprise Groups

作　　者：卢闯[1] 张心璐 林雯 赵廷宇 Lu Chuang;Zhang Xinlu;Lin Wen;Zhao Tingyu

机构地区：[1]中央财经大学会计学院

出　　处：《管理会计研究》2025年第1期21-30,共10页MANAGEMENT ACCOUNTING STUDIES

摘　　要：数字经济是引领新一轮经济增长的引擎,给企业的财务管理体系带来了机遇和挑战。国务院国资委提出,要加快推进财务数智化转型,打造世界一流财务体系。本文以华润集团、国家电网、通威股份和中国移动四家集团企业为研究对象,从管理体系、数据基础、技术趋势和组织能力四个角度讨论了数智化技术与财务工作的逻辑关系,归纳和总结数智化财务体系的实践启示,为企业实施财务数智化转型提供理论指引。The digital economy is the engine leading a new round of economic growth,bringing opportunities and challenges to the financial management system of enterprises.The State owned Assets Supervision and Administration Commission of the State Council has proposed to accelerate the transformation of financial digitization and create a world-class financial system.This article takes China Resources Group,State Grid Corporation of China,Tongwei Corporation,and China Mobile as research objects,and discusses the logical relationship between digital technology and financial work from four perspectives:management system,data foundation,technological trends,and organizational capabilities.It summarizes and generalizes the practical implications of digital financial systems,providing theoretical guidance for enterprises to implement financial digital transformation.

关 键 词：数智技术 流程再造 吸收能力 

分 类 号：F275[经济管理—企业管理]