财务共享模式下国铁企业智能化报表的实现途径研究  

Implementation path of intelligent financial statement for national railway enterprises under financial sharing mode

作　　者：董智敏 王卫星 韩梅 DONG Zhimin;WANG Weixing;HAN Mei(Finance Department,China Railway Kunming Group Co.Ltd.,Kunming 650000,China;Finance Department,CHINA RAILWAY,Beijing 100844,China)

机构地区：[1]中国铁路昆明局集团有限公司财务部,昆明650000 [2]中国国家铁路集团有限公司财务部,北京100844

出　　处：《铁路计算机应用》2025年第4期7-12,共6页Railway Computer Application

摘　　要：针对财务共享服务中心建设过程中,自动化报表面临的无法反映数据多维性、易受主观意识干扰等问题,研究财务共享模式下中国国家铁路集团有限公司(简称:国铁集团)智能化报表的实现途径。文章深入分析智能化报表的各项优势和特点,以及财务共享模式下自动化报表流程中存在的问题,并构建国铁集团智能化报表体系架构,阐述数据中台、抵消平台和合并报表等功能,对推动数字经济与铁路运输的融合创新具有积极意义。In response to the problems faced by automated reports in the construction process of Financial Shared Service Centers,such as the inability to reflect data multi-dimensionality and susceptibility to subjective consciousness interference,this paper studied the implementation approach of intelligent financial statements for CHINA RAILWAY under the financial sharing mode,deeply analyzed the advantages and characteristics of intelligent financial statements,as well as the problems in the automated financial statements process under the financial sharing mode,constructed the intelligent financial statements system architecture of CHINA RAILWAY,and elaborated on the functions of data center,offset platform,and consolidated financial statements,which had positive significance for promoting the integration and innovation of digital economy and railway transportation.

关 键 词：财务共享 会计报表 抵消平台 财务转型 智能化 

分 类 号：F530.68[经济管理—产业经济] TP39[自动化与计算机技术—计算机应用技术]