| The economic environment and the development trend of information technology have led to rapid growth of the economic scale of enterprises.However,as it continues to expand,enterprises have also encountered problems such as wide organizational span,uneven resource allocation,increased difficulty in management control,and inefficient financial work.In order to improve the unfavorable situation,financial sharing has become the preferred solution for many companies.However,traditional financial sharing is essentially just a reform of the financial accounting part of the function.It cannot fundamentally change the value creation function of finance and cannot meet the needs of enterprises and the deep-seated needs of finance.In recent years,with the continuous development of management accounting theory,the integration of industry and finance has gradually become a hot topic.The integration of business and finance focuses on the internal operation and management of the enterprise,and the financial sharing center can improve the efficiency of financial management of the enterprise and promote the integration of business and finance.Therefore,the implementation of industry-financial integration under the financial sharing model has become an inevitable choice for the financial transformation strategy of large group companies.The article takes the financial sharing model as the starting point to promote the integration of business and finance.First,it analyzes the relevant theories of business and finance integration under the financial sharing model.After analyzing the development status,it explains the necessity and implementation path of business and finance integration under the financial sharing model.Secondly,the Gome Group is introduced as a research case.After analyzing the specific measures to promote the integration of business and finance under its financial sharing model,it points out the problems and proposes improvement suggestions.Finally,it rises to the perspective of group companies and proposes the implementation guarantee for the implementation of industry-financial integration under the financial sharing model,in order to provide theoretical support and practical experience in promoting industry-financial integration for enterprises that have established or planned to establish financial sharing. |