构建业财融合的电信企业建维财务管理体系

发布时间：2018-04-04 12:34

本文选题：电信企业　切入点：建维业务　出处：《财务与会计》2017年13期

【摘要】：电信企业网络成本增速加快,盈利空间日趋狭小,有必要推动财务转型。本文结合某电信企业建维业务财务转型的实践,介绍了其以网络资产为核心,建立网络资产从新增阶段(网络建设期)到维护与运行、再到盘活与优化、到最后报废与处置的全生命周期管控体系,将财务管理职能延伸到网络建设和网络运维,实现基于业财融合的建维财务转型。
[Abstract]:The telecom enterprise network cost growth speed up, the profit space is narrower day by day, it is necessary to promote the financial transformation.In this paper, based on the practice of financial transformation of a telecom enterprise's construction and maintenance business, this paper introduces how to establish network assets from the new stage (network construction period) to maintenance and operation, and then to invigorate and optimize the network assets, taking the network assets as the core.In the end, the whole life cycle management system of scrapping and disposal extends the function of financial management to network construction and network operation and maintenance, and realizes the financial transformation based on the integration of industry and finance.
【作者单位】：中国联合网络通信有限公司河北省分公司;
【分类号】：F626.115

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