以财务转型为契机 加快经济持续发展

    如果说改革开放是上世纪70年代末，中国扭转经济萧条和保守发展的大胆举措；那么今天的企业转型，则是市场经济持续发展所进行的历史选择。这场中国经济史上发展和管理模式的更迭，为当下企业发展缓慢带来了再次腾飞的希望，也得到了众多企业掌门人的追捧。  

企业转型 财务共享服务是关键

    在近日由高顿举办的“引领转型，2014管理会计实践中国行”活动上，众多企业家对以财务会计到管理会计升级为核心的财务转型各抒己见，为中国目前面对的企业发展问题进行深度探讨。

    财务转型，以实现企业财务共享服务为目的，提升财务工作者在企业管理中的战略地位，通过将财务管理深度融入到企业生产的各个环节和部门中，从而有效控制企业资金，提高效益，并从财务数据中挖掘有效的企业运营信息，实现有理有据的支持企业的战略决策和发展。

金蝶国际软件集团CFO杨健先生以云时代下企业管控转型的宝贵经验，提出了四点财务共享服务的价值，第一，支撑公司的战略，为快速的成长提供保障。第二，提升公司的管控能力。第三，推动财务的转型。第四，提升财务效率，降低财务成本。他指出，财务共享服务对集团企业提升管控水平有非常重要的意义。

价值实现过程是管理会计的一个好工具

景华天创(北京)咨询有限责任公司总裁丘创先生从大数据时代互联网与信息的价值出发，认为在大数据时代，应从价值管理的角度通过不断的业务创新，去实现企业的价值。他对战略财务的理论模型及实务应用方法进行了专业详细的讲解，并解释到：在战略分析里面如何选择一个最佳的战略方案，并完成战略落地和实施的过程，其实就是价值的实现过程，这个价值实现过程作为管理会计来讲，是一个很好的工具。

丘创表示，战略财务的决策过程，来源于长期的规划和高管的战略目标设定。为了完成这些战略目标和计划，如何去配置资源，并且把资源配置过程转化成相应的财务数据，目前现在比较推崇的，是自由现金流估值模型。国际、国内一些重要的基金在对企业估值和并购进行财务判断的时候，都会大量的使用这种模型。

要转型  先转变观念

财务共享服务的实现，首先要解决以往财务工作者由账本先生到企业战略的提升，走出账房，用财务思维，加强对企业业务和运作的认识和思考。这也是众多企业在进行转型时，必须迈出的重要的一步。

全球财经证书培训领导品牌——高顿财经旗下高顿研究院，在向提供过财务转型服务的大量企业进行研究后发现，虽然很多企业都在或多或少的经历着财务转型，但转型成功的关键取决于财务工作者的思维转变。目前很多企业都意识到了转型的必要性，但财务人员如果从思维上没有彻底改变，只是被动执行，财务系统则难以融入到整个企业的运营中，财务共享服务也就无从谈起，企业转型也无法直捣核心。

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