业财融合背景下管理会计路径转型研究——以蒙牛为例

Research on the Transformation of Management Accounting Path under Integration of Business and Finance—A Case Study of Mengniu

摘要: 随着经济的快速发展和科技进步，企业竞争愈加激烈，管理会计也备受关注。在此背景下，管理会计作为企业决策和控制的重要工具，需要进行转型。而业财融合则是将管理会计与企业的业务经营活动相结合，使企业的管理会计逐渐发挥出它的价值和作用，这是管理会计的关键所在。因此，本文以蒙牛集团为研究案例，在业财融合的大背景下，结合集团的内外部环境对其转型的路径和效果进行了研究，结果表明，蒙牛集团的业财融合工作实有成效，在业财融合的过程中，集团的短期发展步伐加快，同时长期发展也更加的稳健。通过对蒙牛集团的案例分析，我们可以看出，管理会计的转型可以使企业的运行效率和盈利能力得到提升，同时也可以改进企业的管理会计和财务会计的组织结构，从而加速企业的财务管理信息化。

Abstract: With the rapid development of the economy and technological progress, the competition among enterprises has become more and more intense, and management accounting has attracted much attention. In this context, management accounting, as an important tool for enterprise decision-making and control, needs to be transformed. The integration of business and finance is to combine management accounting with the business operation activities of the enterprise, so that the management accounting of the enterprise gradually plays its value and role, which is the key to management accounting. Therefore, this paper takes Mengniu Group as a research case, and under the background of industry-finance integration, combines the internal and external environment of the group to study the path and effect of its transformation, and the results show that the industry-finance integration of Mengniu Group has been effective, and the group’s short-term development has been accelerated in the process of industry-finance integration, and its long-term development is also more robust. Through the case study of Mengniu Group, we can see that the transformation of management accounting can improve the operational efficiency and profitability of the enterprise, as well as improve the organizational structure of management accounting and financial accounting, so as to accelerate the financial management informationization of the enterprise.