业财融合实践研究——以T集团为例
Research on the practice of industry-finance integration: A case study of T Group
本文以T集团为案例，研究业财融合模式实践成效。通过文献分析、实地调研等方法，梳理业财融合理论框架，分析T集团业财融合构建历程（ERP系统、财务共享中心、数字化转型）及运行体系（组织、流程、数据）。从价值创造、流程优化、数据赋能、战略决策、组织效能五个维度评估实施效果。结果表明：业财融合显著提升资金管理效率、费用管控能力、业财协同效率和预算管理能力，改善数据质量。但仍存在财务BP职能体系不完善、业财部门目标不一致、企业文化建设不足等问题。对此，提出完善财务BP能力认证、优化经营绩效考核指标、加强业财文化建设的改进建议。本研究为集团型企业业财融合提供实践参考，助力工业4.0转型。
This study examines the practical effectiveness of the business-finance integration model using Tianzhu Group as a case study. Through literature analysis and field research, we reviewed the theoretical framework of business-finance integration and analyzed Tianzhu Group’s implementation journey—spanning ERP systems, financial sharing centers, and digital transformation—along with its operational system (organization, processes, and data). the implementation effects were evaluated across five dimensions: value creation, process optimization, data empowerment, strategic decision-making, and organizational efficiency. The results indicate that business-finance integration significantly enhances fund management efficiency, cost control capability, business-finance collaboration efficiency, budget management capacity, and data quality. However, challenges persist, including an underdeveloped financial Business Partner (BP) function system, misaligned goals between business and finance departments, and insufficient corporate culture development. To address these issues, we propose improvements such as refining financial BP competency certification, optimizing operational performance evaluation metrics, and strengthening business-finance cultural integration. This research provides practical references for group enterprises implementing business-finance integration and supports their transformation toward Industry 4.0.
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