企业有效进行业财融合的意义与路径研究  

Research on the Significance and Pathways of Effective Business-Finance Integration in Enterprises

作　　者：蒋元春 

机构地区：[1]英国特许管理会计师公会,上海

出　　处：《国际会计前沿》2025年第1期20-25,共6页Frontiers of International Accounting

摘　　要：本文探讨了财务BP (Business Partner)模式在企业业财融合中的应用与意义,分析了数字化转型背景下,财务管理如何转型为业务支持型角色,并与业务部门实现深度协作。首先,文章阐述了业财融合的概念、核心要素及其在提升企业管理效能中的作用。其次,针对当前企业在实施业财融合过程中遇到的数据割裂、目标不一致等问题,提出了相应的解决路径,如构建高效的数据共享平台、加强跨部门协同机制、推动数字化转型等。通过典型案例分析,本文进一步探讨了国内外企业在业财融合方面的成功经验与启示。最后,文章展望了业财融合的未来发展方向,强调智能化、标准化趋势以及全员参与的文化建设,以推动企业长期的竞争优势。This paper explores the application and significance of the Financial Business Partner (BP) model in the integration of business and finance within enterprises. It analyzes how, under the background of digital transformation, financial management is evolving into a business-supportive role and achieving deep collaboration with business departments. Firstly, the article explains the concept of business-finance integration, its core elements, and its role in improving enterprise management effectiveness. Secondly, it addresses the challenges enterprises face during the implementation of business-finance integration, such as data fragmentation and misalignment of goals. It proposes corresponding solutions, such as building efficient data-sharing platforms, strengthening cross-departmental collaboration mechanisms, and promoting digital transformation. Through case studies, this paper further explores the successful experiences and insights of domestic and international enterprises in business-finance integration. Finally, the article envisions the future development direction of business-finance integration, emphasizing trends such as intelligence, standardization, and the establishment of a culture of parti

关 键 词：业财融合 数字化转型 企业管理 业务伙伴 

分 类 号：F27[经济管理—企业管理]