In 2016,in order to promote the construction of our management accounting guidance system,the Ministry of Finance made a beneficial exploration of the management accounting practices of Chinese enterprises in combination with our national conditions and foreign experience,formulated and issued the Basic Guidelines on Management Accounting,which standardized and improved the previous management accounting standards and summarized and refined the core content of their application.It lays a solid foundation for the construction of management accounting system.Under the background of the gradual upgrading of management accounting related construction,the informatization construction of enterprise management accounting has received more and more attention.Many industry top enterprises actively participate in the establishment of their own financial sharing center.By using advanced information technology and building a platform for financial and business information sharing,they constantly expand the whole process of financial work to the business field.Effective integration and fusion of business systems and financial systems,making it possible to achieve automatic transmission and conversion of information,through the processing and accumulation of information,accounting information can be generated for the reference of enterprise management decisions,supporting the formulation and implementation of decisions,promoting the integration between financial and business activities and the application of internal management accounting.As one of the representative enterprises that implement the above model,Group H has not only achieved remarkable results in all aspects of financial sharing after years of financial sharing construction,so Group H was selected as the research object to first conduct a preliminary analysis of the relevant construction of the financial sharing center of Group H.Secondly,the current situation of industry-finance integration based on the concept of financial sharing is analyzed from two aspects: implementation strategy and implementation effect of industry-finance integration in H Group.Then it leads to the existing problems and causes on the basis of the above status,respectively comb.At the end of this paper,based on the problems involved in H Group,it puts forward suggestions on the integration mode of industry and finance one by one,and provides relevant solutions.On the one hand,it summarizes the development status of H Group and gives suggestions;on the other hand,it takes H Group as an example to provide reference for other enterprises to explore their own development path. |