摘要
摘要
在瞬息万变的互联网时代，出现了很多新型技术，尤其是大数据、人工智能
等对社会环境产生了巨大影响。在新经济形态下，企业所面临的挑战、风险多元
化。企业想要在市场竞争中取胜，就必须考虑如何优化企业资源配置，利用各类
现代科技，提高运营质量与效率。以业务带动财务发展，财务发展支持业务经营
的“业财融合”企业管理整合思路正贴合现市场经济发展下的企业诉求，越来越
多的企业开始探索符合其自身条件及发展需求的业财融合措施与工具,如流程再
造、建立共享中心、加大信息化建设、完善全面预算管理等。
A送变电工程有限公司为Y省电网公司直属全资子公司，主要承接电网基建
建设、电网运行维护、电网应急抢修三大业务。近年来，在我国电力体制改革影
响下，国有电建企业逐渐失去分配制度的保护，从前的行业龙头优势逐渐不再明
显，电网建设市场竞争环境异常的激烈。同时，随着市场对于工程质量、施工效
率、施工安全要求标准的提高，当前施工项目管理内容不断增加，人流、物流、
信息流以及资金流等并不能完全达到实时集成共享的效果，财务管理面临着经营
管控难度大、资金管理效率低等难题。2019年，A送变电工程有限公司高层已意
识到业财融合的重要性，开始采取一系列融合措施，如让业务人员参与财务报销
管理制度修编、建立业财联动指标等，但业财融合实施阶段处于初期，这些措施
流于表面，并未取得明显效果，业财融合的道路仍任重道远。
现阶段，国内关于业财融各角度模式相关研究较多，本文梳理了相关文献、
总结业财融合相关概念与主流模式、工具，结合A送变电工程有限公司业财融合
进行分析，首先整理基本信息、业务经营模式、财务管控模式、现业财融合措施
等相关信息，通过财务指标分析和调查问卷分析，探究实践现状、影响因素和存
在的问题，并提出优化思路与对策：基于财务共享中心模式实施业务流程再造、
加大信息化建设、完善全面预算管控机制、建设科学的绩效考核体系，通过分步
完善、过程监督、人才建设保障业财融合的可持续性。为提升A送变电工程有限
公司管理效率，增强公司竞争力提供理论上的指导。同时希望能通过A送变电工
程有限公司业财融合实践案例分析，丰富业财融合的内涵相关研究，然后得出相
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摘要
应的结论，以期为其他正在或准备实施财务管控变革和推进业财融合发展的电建
企业提供有益启示。
关键词：业财融合；流程再造；财务共享；预算管理
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Abstract
Abstract
In the ever-changing Internetera, many new technologies haveemerged,
especially big data and artificial intelligence, which have a huge impact on the social
environment. In the new economic form, the challenges and risks faced by enterprises
are diversified. If enterprises want to win in the market competition, they must
consider how to optimize the allocation of enterprise resources, use all kinds of
modern technology, and improve the quality and efficiency of operations. The
"financial integration" enterprise management integration idea of business-driven
financial development and financial development supporting business operation is in
line with the demands of enterprises under the development of the current market
economy, and more and more enterprises are exploring measures and tools for
financial integration that meet their own conditions and development needs, such as
processreengineering,establishingsharedcenters,increasinginformation
construction, and improving comprehensive budget management. The company has
been exploring more and more measures and tools to meet its own conditions and
development needs, such as process reengineering, establishing a sharing center,
increasing information construction, improving comprehensive budget management,
etc.
A Power Transmission and Transformation Engineering Co., Ltd. is a direct
wholly owned subsidiary of Y Provincial Power Grid Company, which undertakes
three major businesses: power grid infrastructure construction, power grid operation
and maintenance, and power grid emergency repair. State-owned electric construction
enterprises gradually lost distribution system protection under the influence of China's
electric power system reform in recent years, the former industry leader's advantage is
no longer obvious, and the competitive environment of the power grid construction
market is exceptionally fierce. At the same time, with the marketfor quality
engineering, construction efficiency, and construction safety requirements standards
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