摘要
针对建筑集团企业业财融合问题,采用归纳分析法,分析了建筑集团企业业财融合的现状、动因和业财融合的模式,归纳了业财融合的主要障碍和各种业财融合模式的优缺点,提出加大建设财务共享中心的投资以保障业财数据处理精准度及效率、统一业务部门和财务部门沟通口径等建议。业财部门须制定统一的核心目标,业务部门须以财务部门为主进行数据调整接洽,财务部门应以业务部门为服务对象重构财务组织,业财的双向互融才能切实发挥共享平台下业财融合的作用。
Aiming at the problem of industry finance integration of construction group enterprises,this paper analyzes the current situation,motivation and mode of industry finance integration of construction group enterprises,sums up the main obstacles of industry finance integration and the advantages and disadvantages of various industry finance integration modes.It is proposed to increase the investment in the construction of Financial Sharing Center to ensure the accuracy and efficiency of financial data processing,and to unify the communication caliber between business departments and financial departments.The industry and finance department must establish a unified core objective.The business department must mainly focus on the property department to conduct data adjustment and contact.The financial department should restructure the financial organization with the business department as the service object.The two-way integration of industry and finance can effectively play the role of industry and finance integration under the sharing platform.
作者
韩晓晨
张菀麟
HAN Xiaochen;ZHANG Wanlin(College of Business Administration,Liaoning Technical University,Huludao 125105,China)
出处
《辽宁工程技术大学学报（社会科学版）》
2020年第5期361-367,共7页
Journal of Liaoning Technical University(Social Science Edition)
基金
辽宁省社科规划基金(L16BGL023)
关键词
建筑业
预算管理
财务共享
业财融合
管理效率
construction industry
budget management
financial sharing
industry financial integration
management efficiency
