摘要
步入数字经济时代,信息技术与财务的深度融合正在重新定义财务价值。应用财务共享服务推动财务数智化转型,成为大型煤炭企业集团提升财务管理能力、助推高质量发展的新引擎。本文以中国中煤能源集团有限公司(简称“中煤集团”)为对象,深入研究煤炭企业数字化转型的措施、内容及对企业财务转型升级的影响。本文研究发现,通过管理实践创新促进数据融合贯通是数字化转型的前提基础,财务共享中心是解决数字化转型的有效路径。
Entering the era of digital economy,the deep integration of information technology and finance is redefining finance value.The application of financial sharing services to promote the transformation of financial intelligence has become a new engine for large coal enterprise groups to improve their financial management ability and boost highquality development.Taking China Coal Energy Group Co.,Ltd.(hereinafter referred to as China Coal Group)as the example,this paper deeply studies the measures and contents of digital transformation of coal enterprises and its impact on enterprise finance transformation and upgrading.This paper finds that promoting data integration through management practice innovation is the premise and foundation of digital transformation,and that Financial Sharing Center is an effective way to promote enterprise digital transformation.
作者
焦安山
袁团辉
贺敏静
Jiao Anshan;Yuan Tuanhui;He Minjing
出处
《管理会计研究》
2022年第2期65-72,共8页
MANAGEMENT ACCOUNTING STUDIES
