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财务要想通过在支持业务决策,帮助业务获得成功的过程中实现自我转型和价值提升,财务首先要明确业财融合自身的职责和定位,才能有效的与业务协同形成合力。笔者通过总结近十年管理会计推广的实践经验,以四象限法将企业所有经营活动按照财务与业务主辅关系进行了重新的归类,明确了不同业务活动在决策过程中财务与业务的职责,提出了构建更有效服务和支持业务决策的价值链财务的建议,并对业财融合中财务的角色和定位给出建议。
Finance To achieve self-transformation and value enhancement in supporting business decisions and helping businesses succeed, finance must first define the roles and responsibilities of finance and industry in order to effectively work together with business synergies. The author summarizes the past ten years of management experience in promoting the practice of accounting, four-quadrant method to all business activities in accordance with the main business of the financial and business were reclassified to clarify the different business activities in the decision-making process financial and operational responsibilities , Put forward suggestions on how to construct value chain finance for more effective services and support for business decisions and give suggestions on the role and positioning of finance in the fiscal convergence.