Research On Enterprise Accounting Informationization Under The Background Of Business-financial Integration

With the rapid development of computer technology and the continuous improvement of information technology,modern enterprises also have huge requirements for effective financial models.Business and financial integration refers to the realization of the trinity of financial data,business data and information technology based on the establishment of an information system to promote the effective sharing of financial information and operating information to achieve organic integration,so as to more comprehensively and correctly meet the overall goal of enterprise value.The economic and social management method of planning,decision-making,management and evaluation has become a future development trend.Enterprise value maximization,scale economy theory,process reengineering theory and resource allocation theory have laid the theoretical cornerstone for the modern enterprise's business-financial integration planning,and it has been realized with the assistance of modern electronic computers.The realization of the integration of industry and finance has a positive impact and significance on the strategic planning,risk control,efficiency improvement and brand value enhancement of the enterprise.This paper focuses on the design of corporate accounting informatization framework structure under the background of industry-financial integration.By studying the basic connotation and theoretical basis of enterprise business and financial integration,this paper studies and analyzes the current situation of enterprise implementation of business and financial integration in China,and finds out some common problems in practice of enterprises in different stages.On this basis,it summarizes the goals and principles of enterprise accounting informatization under the background of business and financial integration and proposes that the best way to achieve industry-financial integration at this stage in China should be based on the construction of a financial sharing center,with additional establishments based on groups and industries.Data sharing databases,databases shared between upstream and downstream enterprises,and the introduction of macroeconomic databases are three major databases.The framework for the integration of industry and finance is designed.The overall framework is divided into three levels,namely the data layer,the correlation layer and the application layer.The three levels complement each other and have a good symbiotic relationship.In addition,this article also puts forward the safeguard measures for enterprise accounting informatization under the background of industry-financial integration in terms of system and personnel,in order to provide some guidance and help for companies preparing to implement business and financial integration and then promote the enterprise's accounting informatization construction.