摘要
实施财务共享,是服务企业集团发展战略的需要,能够提供及时准确的财务信息,提高核算效率、降低核算成本,加强了财务人员的专业化管理。财务共享后,企业财务的核算职能依然存在,企业财务向价值管理职能转变,财务的决策支撑职能进一步提升,财务的风险管控职能更加凸显。财务共享模式下财务人员的转型,必须优化核算流程,建立高效核算体系,引导财务人员参与企业财务管理的价值管理,充分发挥财务管理的决策支撑职能,提升财务管理的风险管控职能。对此,必须加强财务人员的选用及培养,企业与财务共享中心建立人才互通机制,要拓宽企业财务人员的职业方向。
Financial sharing implementation is the requirement of serving enterprise group development strategy.It can provide timely accurate financial information,improve business accounting efficiency,reduce estimation cost and strengthen specialized management in financial staff.Business accounting function of enterprise finance still exists after financial shared.Enterprise financial is transferred to value control function.Financial decision support function is further promoted and financial risk control function is more prominent.The transformation of the financial staff in financial sharing model requires optimizing accounting process,establishing efficient accounting system,guiding the staff to participating the value management,giving full play to the decision support function and promoting the risk control function.Therefore,it is necessary to strengthen the selection and training of the financial staff,establish talents interflow mechanism for the enterprises and financial sharing center and widen the career direction for enterprise financial staff.
作者
陈兰
CHEN Lan(Supply Department of Jianghan Oilfield Company, SINOPEC, Qianjiang, Hubei ,433121, China)
出处
《江汉石油职工大学学报》
2018年第6期95-97,共3页
Journal of Jianghan Petroleum University of Staff and Workers
关键词
财务共享
财务管理
财务转型
财务人员
Financial Sharing
Financial Management
Financial Transformation
Financial Staff
