| It is an inevitable development trend for modern enterprise management to change from financial accounting to management accounting.In June 2016,the Basic Guidelines for Management Accounting issued by China’s Ministry of Finance pointed out that "it is necessary to promote the organic integration of finance and business".Finance helps to realize business process optimization and risk control by going deep into the front line of business,participating in business activities,and providing decision support services to business managers by making full use of financial information and non-financial information,which helps to improve business quality and ultimately realize value creation.YZ Medical Instrument Company is in a fierce competitive environment.Under the multiple backgrounds of accelerated localization process,nationwide centralized collection of online products,payment for related groups of disease diagnosis,strong bargaining power of upstream suppliers and dominant position of downstream customers,enterprises urgently need to establish a financial management system that can guarantee sustainable development,improve business performance and promote high-quality development.Through literature study,interview and case analysis,this paper summarizes the main problems and causes of the company’s current financial integration: the mismatch between financial organization ability and the demand of financial integration,the poor effect of comprehensive budget management,the business risks caused by the lack of financial control due to the deep integration of financial integration,the information island and the lack of decision support platform.Based on the theory of enterprise value maximization,combined with the implementation status,problems and causes of financial integration in YZ Medical Instrument Company,the idea of financial integration optimization is defined from the perspective of enterprise strategy,including the specific objectives and optimization framework of financial integration.Finally,from the structural level,the content level,the method level and the support level,this paper puts forward some suggestions and supporting measures for the optimization of industrial and financial integration organization,comprehensive budget management system,business process reengineering and information system.Based on the theory of enterprise value maximization,this paper makes in-depth research and analysis through case study,in order to explore the optimization strategy and ideas of industry-finance integration,solve the problems faced by YZ Medical Instrument Company,and provide reference for diagnosing industry-finance integration in vitro and promoting value creation ability. |
