共享之下:蒙牛集团业财融合助力财务战略的实现  

Under the Share: Mengniu Group’s Industry-Finance Integration Helps Realize Financial Strategy

作　　者：魏欣欣 何丽梅[1] 

机构地区：[1]北方工业大学经济管理学院,北京

出　　处：《国际会计前沿》2023年第4期393-402,共10页Frontiers of International Accounting

摘　　要：在信息技术日益发达和全球资源整合的背景下,建设财务共享服务中心与业务财务融合一体化是企业财务转型的必由之路。本案例深入分析蒙牛集团基于财务共享服务中心的业财融合实施建设全过程,旨在阐述财务共享模式下业财融合的建设动因、建设路径、建设重点与难点与及应对方法,并认识到财务共享与业财融合的实施对企业成本管控,盈利状况,资金管理等的有利影响,并进一步对未来财务转型的发展方式进行探讨。In the context of increasingly developed information technology and global resource integration, the construction of a financial shared service center and the integration of business and finance is a necessary path for the financial transformation of enterprises. This case is an indepth analysis of the whole process of the implementation of financial integration based on the financial shared service center of Mengniu Group. The purpose of this case is to explain the motivation, construction path, construction focus and difficulties, and response methods of financial integration under the financial sharing model, and to recognize the beneficial effects of the implementation of financial sharing and financial integration on the cost control, prof-itability, and capital management of the enterprise, and to further discuss the development methods of future financial transformation. The seminar explored the future development of financial transformation.

关 键 词：蒙牛 财务共享 业财融合 财务转型 

分 类 号：F27[经济管理—企业管理]