全产业链企业财务数字化转型下的管理会计实践——以华润集团为例

Management Accounting Practice under the Digital Transformation of Enterprise Finance in the Whole Industry Chain—Taking China Resources Group as an Example

摘要: 本文以华润集团为研究对象，研究全产业链企业财务数字化转型下的会计实践，并展开深入分析。在数字化浪潮中，全产业链企业面临复杂业务环境与激烈竞争，财务数字化转型对管理会计发展意义重大。华润集团通过构建4I财务数智体系、推进财务共享建设、深化业财一体化融合、创新财务组织与人才发展等措施实现财务数字化转型。在管理会计体系实践中，构建特色管理体系、强化预算与业财融合、完善管控与评价机制，在财务运营效率、成本控制和管理决策科学性等方面具有显著成效。研究表明，华润集团的实践为其他全产业链企业提供了宝贵经验，未来华润应深化融合、加强合作，其他企业也应借鉴其经验探索适合自身的转型与实践路径，来提升竞争力、实现可持续发展。

Abstract: This paper takes China Resources Group as the research object to conduct an in-depth analysis of the accounting practices of full-industry-chain enterprises under the background of financial digital transformation. In the digital wave, full-industry-chain enterprises are faced with a complex business environment and fierce competition. Financial digital transformation is of great significance to the development of management accounting. China Resources Group has achieved financial digital transformation through measures such as constructing the 4I financial digital intelligence system, promoting financial sharing construction, deepening the integration of business and finance, and innovating financial organization and talent development. In the practice of the management accounting system, it has constructed a characteristic management system, strengthened the integration of budget and business finance, and improved the management and evaluation mechanisms. It has achieved remarkable results in financial operation efficiency, cost control and scientific management decision-making. The research shows that the practice of China Resources Group provides valuable experience for other full-industry-chain enterprises. In the future, China Resources Group should deepen integration and strengthen cooperation. Other enterprises should also draw on its experience to explore transformation and practice paths suitable for themselves, so as to enhance their competitiveness and achieve sustainable development.