业财融合视角下国有控股企业会计人员转型路径、能力与价值研究

Research on Transformation Path, Competency System and Commercial Value of Accountants in State-Owned Holding Enterprises from the Perspective of Business-Finance Integration

摘要: 在国企深化改革与财务数智化浪潮下，国有控股企业传统核算会计岗位价值持续弱化。业财融合作为破解国控企业财务价值边缘化的核心抓手，成为会计人员转型的必经路径。本文以国有控股企业为研究场景，采用文献研究法、规范分析法，梳理会计人员转型四重驱动因素，剖析当前会计人员存在的能力短板与面临的现实困境，搭建适配的共享核算–业务BP–战略财务三级分层能力体系，从个人自主提升、企业机制保障、国资政策托底三维设计落地转型路径，同时构建可量化的会计商业价值塑造体系。研究表明，国控会计必须完成阶梯式职能跃迁，补齐业务洞察、数据分析、国资合规、经营赋能四项核心能力，彻底摆脱后台记账定位，转变为国有资产保值增值的价值创造主体，为中国成为世界一流财务体系建设夯实人才根基。

Abstract: Against the backdrop of deepened reform of state-owned enterprises and the wave of financial digital intelligence, the value of traditional accounting positions in state-controlled enterprises continues to decline. As a core approach to address the marginalization of financial functions in state-controlled enterprises, business-finance integration has become an inevitable path for accounting personnel transformation. Taking state-controlled enterprises as the research context, this paper adopts literature research and normative analysis. It sorts out four driving factors for the transformation of accounting personnel, analyzes the competency gaps and practical dilemmas confronting accounting staff, and constructs a three-tier competency system featuring shared accounting, business finance BP and strategic finance. Transformation implementation paths are designed from three dimensions: individual self-improvement, institutional support from enterprises, and policy backing from state-owned asset regulators. Meanwhile, a quantifiable system for shaping the commercial value of accountants is established. The study reveals that accountants in state-controlled enterprises must realize a phased functional transition, strengthen four core competencies including business insight, data analysis, state-owned asset compliance and operational empowerment. They should break away completely from the positioning of back-office bookkeepers and evolve into value creators responsible for maintaining and appreciating state-owned assets, laying a solid talent foundation for China’s development of world-class financial systems.