当今数字化转型的大背景下，各行各业以及企业的各个方面都在寻求转型。如何在众多不确定中寻找确定性的趋势，把握正确的方向，让企业正确决策，都是当今数字化转型的内驱力。在此背景下，企业财务管理的形态也面临变革。财务管理作为企业管理中的核心部分之一，数字化的基础要比企业其他管理模块天然具有优势，从会计电算化开始到企业ERP信息化流程改造，财务都是先行者，企业数字化转型的核心在于经营管理方式的数字化转型。财务是天然的数据中心，业务的闭环和数据的闭环都是在财务。所以，财务数字化的成功是企业数字化转型成功的最后闭环。但是目前业界并没有一个财务数字化转型实践的路径模版可供参考，企业财务如果要做数字化转型，可以从哪些方面入手，过程中需要注意哪些，这些方面的内容都是起步做数字化转型的财务同事所亟需的。本文希望以分析Z公司相关实践，帮助企业找到财务数字化转型的切入口，为企业财务数字化转型提供参考实践。信息化关注流程，数字化关注场景和人以及数据的治理和应用。信息化和数字化不能简单切割，它们的边界较为模糊。本文梳理了财务数字化演进的“1G”到“5G”时代的发展脉络，分析了财务数字化转型的的业务驱动和技术驱动，分析了Z公司财务数字化转型的愿景，以及基于此愿景下的转型基线图，梳理了Z公司数字化转型工作开展的主要原则以及关键财务场景的实践情况。本文也探讨了财务数字化转型过程中面临的一些问题，比如数字化项目组织搭建和项目过程管理沟通相关问题。业财融合背景下系统解构需求的冲突以及财务ERP演进方向可能性。资源有限背景下系统需求的协同方式。数字化背景下的财务人员数字化能力提升相关实践。基于对Z公司的财务数字化转型实践案例研究，笔者认为，财务的数字化转型更多是业务的驱动。财务作为企业业务的闭环和数据的闭环，财务数字化转型的成功是企业数字化转型成功的关键。在财务数字化转型路径选择方面，笔者认为应优先处理底层交易数据，做好数据治理，保持业务数据在系统中的一致性，打好数字化转型的地基。报表、营收、支出、结算四个重点场景可以作为转型工作的切入口。同时，我们也看到，财务数字化转型人才的缺失是企业面临的重大问题，数字化时代背景下，财务数字化人员的培养是学校教育和企业培训都需要关注的重大课题，有待进一步专题研究。
Under the background of digital transformation, nearly all industries and enterprises are seeking transformation. How to grasp the market dynamics, find the deterministic trend in the numerous uncertainties, move in the correct direction, and enable enterprises to make correct decisions are the internal driving forces of today‘s digital transformation.In this context, the form of corporate financial management is facing changes. As one of the core parts of enterprise management, digitalized foundation of financial management has natural advantages over other management modules. From accounting computerization to enterprise ERP information process transformation, the financial department is the pioneer. The core of enterprise digital transformation lies in the digital transformation of business management mode. The financial department is a natural data center, and the closed-loop management of business activities and data is in finance. Therefore, the success of financial digitalization is the final closed loop of the successful digital transformation of enterprises. However, at present, there is no path template for financial digital transformation practice in the industry for reference. What aspects a digital transformation should start with, and what processes should be paid attention to, are questions urgently to be answered by financial personnel starting to make a digital transformation. This dissertation analyzed the relevant practice of Company Z, aiming to help enterprises to find the entry point of financial digital transformation, and provide reference practice for enterprise financial digital transformation.Informatization focuses on processes, while digitalization focuses on scenarios and people, as well as the governance and application of data. Informatization and digitalization cannot be simply cut, and their boundaries are blurred. This dissertation sorted out the development context of the "1G" to "5G" era of financial digitalization evolution, analyzed the business drive and technology drive of financial digitalization transformation, analyzed the vision of financial digitalization transformation of Company Z as well as the transformation baseline map based on this vision, and combed the main principles of digital transformation of Company Z and the practice of key financial scenarios.This dissertation also discussed some issues faced in the process of financial digital transformation. For instance, establishing digital project organization and communicating project process management, the conflict of decomposing system requirements as well as the possibility of financial ERP evolution direction under the background of operation-finance integration, coordinating system requirements with limited resources, and relevant improvement practice of digitalization capabilities of financial personnel.Based on the case study of Company Z‘s practice, it is proved that the financial digital transformation is mainly driven by the business. With closed-loop management of business activities and data, the success of financial digital transformation is the key to the success of the company’s digital transformation. In terms of the path selection of financial digital transformation, it is believed that processing the underlying transaction data should be given priority, to do a good job of data governance and maintain the consistency of business data in the system, to lay a good foundation for digital transformation. The four key scenarios of reporting, revenue, expenditure, and settlement can be used as the entry point for the transformation work.At the same time, it also can be seen that the lack of talents for financial digital transformation is a major problem faced by enterprises. In the digital era, the training of financial digital personnel is a major topic that that both education and corporate training need to pay attention to and needs further research.
