会计行业变革:共享集约运营及未来路径探析——基于企业集团的看法

发布时间：2018-01-23 18:52

本文关键词： 财务共享集约运营财务组织转型　出处：《会计之友》2014年30期 　论文类型：期刊论文

【摘要】：财务共享集约运营使作为企业支持性职能的财务部门有望通过作业流程化"融入"企业基本活动,为企业财务部门的重新定位创造条件,也为会计行业的转型与变革带来机遇。文章从财务共享集约运营实质及其对企业影响变化入手,分析其产生效力的根源在于利用信息化手段对会计基础工作进行重新分工优化和标准化,据此提出财务共享实施过程可能涉及的标准问题,并分析了企业会计转型与变革的新定位。
[Abstract]:The intensive operation of financial sharing makes the finance department, as the supporting function of the enterprise, hope to "integrate" the basic activities of the enterprise through the process of operation, and create the conditions for the repositioning of the financial department of the enterprise. It also brings opportunities for the transformation and transformation of accounting industry. This paper starts with the essence of financial sharing intensive operation and its impact on enterprises. The root of the analysis of its effectiveness lies in the re-division of labor and standardization of the basic accounting work by means of information technology, and the standard problems that may be involved in the implementation process of financial sharing are put forward. It also analyzes the new orientation of the transformation and reform of enterprise accounting.
【作者单位】：中国电信股份有限公司广东分公司;
【分类号】：F233
【正文快照】： 自1494年卢卡·帕乔利发明簿记以来,会计作为一项企业职能发展已历经520年。这期间,伴随着企业从简单到复杂,从职能制、矩阵制到有机结构的发展,会计职能的发展也日趋精细、直至枯竭和“边缘化”1,以至于现代国内企业集团中的会计基本上仍被视作“账房”。诸多会计观念上的创

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