I 摘要 随着社会市场经济的快速发展，企业对财务管理模式也提出更高的要求， 当下在线教育快速发展，教育服务网点的极速扩张，如何有效的应对财务在信 息化背景下实现职能转型，成为企业进一步加强改革的深度、增强创新的力度、 实现企业现代化财务管理的关键。随着财务共享中心的广泛应用，标准化、流 程化的财务模式已经得到了企业的广泛认可，有效的改善了企业财务管理的工 作效率和效能，解决了业务与财务不融合等的问题。随着财务信息化技术的增 强，建立业财融合的财务共享中心已经成为了企业财务转型新的发展趋势。 本文基于目前业财融合、组织变革、流程重组等基本理论，采用案例研究 的方法，选择已建立财务共享中心的A教育企业的财务职能转型、信息化运用 进行剖析。首先从A教育企业的目前共享中心程度出发，对信息系统的架构原 则进行梳理，以业务为主线，融合财务功能，通过信息化系统搭建、共享平台 建设、调整财务组织架构进行现状分析。总结A教育企业基于信息化建立共享 中心的成效和现行存在的问题，主要围绕财务人员稳定性、业务流程情况、业 财融合度等方面进行了研究分析，并提出稳定财务转型人员、制定业务流程化 体系、强化业财融合深度、改进沟通机制等对策。本文的主要研究结论如下： 一是财务转型需要强大的信息化技术支撑，借助信息化构建信息系统，搭建共 享中心以实现最终财务的数字化、智能化模式，助力企业经营发展，发挥财务 转型的价值。二是通过对财务组织架构的调整，对业务流程进行重组，建立完 善的沟通机制从业务的角度出发，参与到业务的发展过程中，实现财务对业务 的不断渗透，已实现真正的业财融合。 本文的主要研究有助于教育企业基于信息化构建信息系统，搭建共享财务 中心，推进业务财务融合，逐步构建“专业运作+高效支持”运营架构，逐步建 立并日益完善的集约化运维体系，实现财务转型提供一定的参考。 关键词：财务信息化；财务转型；财务共享；财务系统； ABSTRACT II Abstract With the rapid development of the social market economy, enterprises have also put forward higher requirements for financial management models. The rapid development of online education and the rapid expansion of education service outlets, how to effectively respond to the financial transformation of functions in the context of information technology and become enterprises The key to further strengthening the depth of reform, enhancing the intensity of innovation, and realizing modern financial management of enterprises. With the widespread application of the financial sharing center, standardized and process-based financial models have been widely recognized by enterprises, effectively improving the efficiency and effectiveness of corporate financial management, and solving problems such as business and financial disintegration. With the enhancement of financial information technology, the establishment of a financial sharing center with industry-finance integration has become a new development trend of corporate financial transformation. Based on the current basic theories of business and financial integration, organizational reform, and process reorganization, this paper uses case study methods to select the financial function transformation and information application of A education enterprises that have established a financial sharing center. First of all, starting from the current sharing center level of A education companies, the principles of information system architecture are sorted out, taking business as the main line, integrating financial functions, and analyzing the current situation through the construction of information systems, the construction of sharing platforms, and the adjustment of financial organization structure. Summarize the effectiveness and existing problems of A education company in establishing a sharing center based on informatization, mainly conduct research and analysis on the stability of financial personnel, business process conditions, industry and financial integration, etc., and propose to stabilize financial transformation personnel and formulate business processes Countermeasures such as improving the system, strengthening the integration of industry and finance, and improving communication mechanisms. The ABSTRACT III main research conclusions of this paper are as follows: First, financial transformation requires strong information technology support, build information systems with information technology, and build a shared center to achieve the final financial digital and intelligent model, help business development, and play the value of financial transformation . Second, through the adjustment of the financial organization structure, the reorganization of business processes, the establishment of a perfect communication mechanism from the business point of view, participate in the business development process, realize the continuous penetration of finance into the business, and have achieved true business and financial integration. The main research in this article will help education companies build information systems based on informatization, build a shared financial center, promote business and financial integration, gradually build a "professional operation + efficient support" operating structure, and gradually establish and gradually improve an intensive operation and maintenance system. Provide a certain reference for achieving financial transformation. Keywords: Financial informatization; Financial transformation; Financial sharing; Financial System; 目录 IV 目 录 第一章 绪论 .................................................................................. 1 第一节 研究背景和意义 ............................................................................... 1 一、研究背景 ................................................................................................................1 二、研究意义 ................................................................................................................3 第二节 国内外文献综述 ............................................................................... 4 一、国外文献综述 .........................................................................................................4 二、国内文献综述 .........................................................................................................5 三、文献评述 ................................................................................................................6 第三节 研究内容和方法 ............................................................................... 8 一、研究内容 ................................................................................................................8 二、研究思路与方法 .....................................................................................................8 第四节 创新点 ........................................................................................... 10 第二章 基于信息化的财务转型理论与实践 .................................. 11 第一节 财务转型理论 ................................................................................ 11 一、业务财务融合理论 ...............................................................................................11 二、组织变革理论 .......................................................................................................12 三、流程重组理论 .......................................................................................................12 第二节 财务信息化与财务转型 .................................................................. 13 一、财务信息化 ..........................................................................................................13 二、财务信息化与财务转型关系 .................................................................................16 第三节 基于信息化的财务转型实践 ........................................................... 18 一、财务组织结构转型 ...............................................................................................18 二、财务转型实践经验 ...............................................................................................19 第三章 A教育企业基于信息化的财务转型现状 ........................... 22 第一节 A教育企业概况 ............................................................................. 22 目录 V 一、