业财融合财务共享大纲-附件9 广东财经大学研究生课程教学大纲

发布者：孙燕媚发布时间：2025-09-13浏览次数：10

课程信息Course information


课程名称

Course Name

业财融合和财务共享

Business-Finance  Integration and Financial Shared Service

课程代码

Course Number



课程类别

 CourseCategory

R学位类课程Degree course

£非学位类课程Non-Degree course


开课学期

Course Semester

第二学期

The second semester

学时

Course Time

32

学分

Credi

2


开课单位

Institute

会计学院

School of Accounting

适用专业

Applicable Major

经济学、管理学类研究生

The graduate economics and management


考核方式

Assessment Method

[  ]考试 （笔试（闭卷））  [  ]考试（笔试（开卷））  [  ]考查（课程论文）  

[√]考查（案例分析）  [  ]考查（大型作业）  [  ]考查（实验设计、操作演示）

[  ]考查（口试）  [  ]考查（答辩）   [  ]考查（其他________）


平时成绩占比Percentage of Peacetime Achievements

40%

期末成绩占比

Percentage of Final Achievements

60%


先修课程

AdvancedCourses

财务会计理论与实务

Theory and practice of financial accounting


教师团队

Teacher

刘良惠、叶文晖

Lianghui Liu  &  Wenhui Ye


培养目标Teaching Objectives


  1. 课程思政目标：党的十九大报告将“坚持以人民为中心”确立为新时代坚持和发展中国特色社会主义的基本方略之一，这意味着不仅在经济社会发展方面要坚持以人民为中心的发展思想，而且在中国特色社会主义事业诸领域、各方面与全过程都必须坚持以人民为中心。在新时代坚持和发展中国特色社会主义必须全面践行以人民为中心的发展思想，首要的是全面深刻把握其内涵，并由知向行，促进其全面实践。作为《业财融合和财务共享》课程在理论学习和实验实践中将以人民为中心的理念融入到业财融合和财务共享设计和应用中，建立由知向行的实践理念。同时，将会计职业道德尤其是“提高技能、参与管理、强化服务”的具体理念和精神融入到以数智化转型为基础的业财融合和财务共享变革教学实践活动中，着重提升财会学生的专业技术技能、大局意识、责任意识、服务意识和创新意识，提高学生的会计职业道德修养。

1. The ideological and political objectives of the curriculum: the report of the 19th National Congress of the Communist Party of China (CPC) establishes“Taking the people as the center” as one of the basic strategies for upholding and developing socialism with Chinese characteristics in the new era, this means that we must not only adhere to the people-centered development thought in the economic and social development, but also adhere to the people-centered development thought in all fields, aspects and the whole process of the cause of socialism with Chinese characteristics. To uphold and develop socialism with Chinese characteristics in the new era, we must carry out the thought of people-centered development in an all-round way. As a course of“Business-finance integration and financial sharing”, the people-centered concept is integrated into the design and application of industry-finance integration and financial sharing in theoretical study and experimental practice. In the meantime, to incorporate the specific concepts and spirit of accounting ethics, especially“Improving skills, participating in management, strengthening services”, into the teaching practice of financial integration and financial sharing reform based on the mathematical and intellectual transformation, the emphasis is to enhance the students' professional skills, sense of overall situation, sense of responsibility, sense of service and sense of innovation, and to improve their professional ethics.

 2、课程目标：针对修过《财务会计理论与实务》课程的会计和审计专业研究生的知识背景和能力特点，本课程力图在会计信息化发展脉络和理论基础上，运用大数据、智能化和信息系统分析等信息技术工具，进一步全面深入地讲授业财融合和财务共享的理论、分析方法和前沿的研究思路，结合国内外企业财务会计大数据和智能化的文献和实践案例，启发学生获得分析和解决实际管理问题的思路和方法，使他们学习业财融合和财务共享的系统分析方法和系统实施方法，掌握建立数据分析和系统设计模型的基本方法。通过本课程的教学，力求使学生达到：  

（1）理解会计信息化发展脉络和会计数智化转型的理论基础；

（2）掌握业财融合和财务共享的理论知识；

（3）掌握业财融合和财务共享的系统分析方法和实施方法；

（4）能够应用业财融合和财务共享的理论和相关分析工具及方法解决实践中的问题。

2. Course objectives: for the accounting and auditing graduate students who have taken the course“Theory and practice of financial accounting”, their knowledge background and ability characteristics, the course ofseeks to apply information technology tools such as big data, intelligence and Information System Analysis to the development of accounting informationization, further in-depth teaching industry financial integration and financial sharing theory, analytical methods and cutting-edge research ideas, combined with domestic and foreign enterprise financial accounting big data and intelligence of the literature and practical cases, inspire students to acquire ideas and methods for analyzing and solving practical management problems, and enable them to learn systems analysis and systems implementation methods for industry financial integration and financial sharing, master the basic methods of establishing data analysis and system design models. Through the teaching of this course, we try to make the students achieve:

 (1) Understand the development of accounting information and the theoretical basis of accounting intelligent transformation;

 (2) Master the theoretical knowledge of financial integration and financial sharing;  

 (3) Master the system analysis method and implementation method of industry financial integration and financial sharing;  

 (4) Apply the theory and related analysis tools and methods of industry financial integration and financial sharing to solve practical problems.



内容简介Teaching Contents


  1. 课程思政内容（阐述本门课程根据课程思政目标而设计的教学环节和情景活动等教学内容）

本课程在理论学习和实验实践中以人民为中心的服务理念融入到业财融合和财务共享设计和应用中，建立由知向行的实践理念。同时将会计职业道德尤其是“提高技能、参与管理、强化服务”的具体理念和精神融入到以数智化转型为基础的业财融合和财务共享变革教学实践活动中，着重提升财会学生的专业技术技能、大局意识、责任意识、服务意识和创新意识，提高财会学生的会计职业道德修养。通过讲授法和案例教学法，应用案例讲解了财务主动服务业务和通过数智化手段和实现业财融合的财务共享服务的重要性。让学生开展小组研讨，根据思政目标分析案例财务共享建设实践中的目标与建设思路和应用实践成效，并围绕思政目标开展规则设计和流程再造。使学生理解业财融合思想在财务共享实践中的重要意义与实际应用，提升学生整体意识、服务意识、责任意识和创新意识，满足业务型和战略型创新财务人才培养需求。

  1. The ideological and political content of the course

This course integrates the people-centered service concept into the design and application of business-finance integration and financial sharing in theoretical study and experimental practice, and establishes a practical concept of knowledge to action. At the same time, the accounting professional ethics, especially the specific concept and spirit of "improving skills, participating in management, and strengthening services" are integrated into the teaching practice activities of industry-finance integration and financial sharing reform based on digital-intelligence transformation, focusing on improving the professionalism of accounting students. Technical skills, overall situation awareness, responsibility awareness, service awareness and innovation awareness, improve the accounting professional ethics of accounting students. Through the teaching method and case teaching method, the application case explains the importance of financial active service business and financial shared service through digital and intelligent means and the integration of business and finance. Let students conduct group discussions, analyze the goals and construction ideas and application practice results in the case of financial sharing construction practice according to ideological and political goals, and carry out rule design and process reengineering around ideological and political goals. To enable students to understand the significance and practical application of the integration of business and finance in the practice of financial sharing, enhance students' overall awareness, service awareness, responsibility awareness and innovation awareness, and meet the training needs of business-oriented and strategic innovative financial talents.

2、课程教学内容

业财融合和财务共享是会计数字化转型的重要支柱。财务共享服务模式的实施不只是财务组织架构的一次调整或是信息系统的上线，而是观念、流程、系统、组织、人员的再造，需要管理者及团队转变思维，结合企业自身业务，从战略、技术及团队人员等方面不断优化运营管理，提升绩效，对决策支持提供更加充分、及时、准确的信息。数字经济快速崛起和智能技术的广泛应用，财务共享中心已转型成为企业的数字中心，但数据的运用与分析、基于数据的流程再造同样也是共享中心运营中的难点。相较于传统会计专业课程，该课程实践性较强，教学内容具有综合性和拔高性，对授课教师的教学水平和学生的学习能力提出了较高要求。本课程应用实践理念统领教学内容与教学设计，引入智能技术和智能财务共享应用案例贯穿整个课程中，在课程教学中辩证运用对分课堂模式，构建适用于该课程的课堂组织流程，以促进学生学习实践和课程培养目标的实现。本课程从中优选了包括中兴通讯、中国石油、海尔、雅居乐和南粤交通等在内的典型案例，和学生一起领悟数智化业财融合和财务共享的运营智慧。

2. Course teaching content

Business-finance integration and financial sharing are important pillars of the digital transformation of accounting. The implementation of the financial shared service model is not only an adjustment of the financial organizational structure or the launch of the information system, but also the reengineering of concepts, processes, systems, organizations, and personnel. It requires managers and teams to change their thinking, combine the company's own business, and change from strategy to strategy. , technology and team personnel, etc., continuously optimize operation management, improve performance, and provide more sufficient, timely and accurate information for decision support. With the rapid rise of the digital economy and the wide application of intelligent technologies, the financial sharing center has transformed into the digital center of the enterprise. However, the application and analysis of data and data-based process reengineering are also difficulties in the operation of the sharing center. Compared with traditional accounting courses, this course is more practical, and the teaching content is comprehensive and high-level, which puts forward higher requirements for the teaching level of teachers and students' learning ability. This course applies practical concepts to guide the teaching content and teaching design, introduces intelligent technology and intelligent financial sharing application cases throughout the course, dialectically uses the split classroom model in the course teaching, and constructs a classroom organization process suitable for the course to facilitate students Learning practice and realization of curriculum training objectives. In this course, typical cases including ZTE, PetroChina, Haier, Agile and Nanyue Transportation are selected, and students will understand the operational wisdom of digital, intelligent, industrial and financial integration and financial sharing.


教学时数分配Distribution of Teaching Hours


教学内容

学时

教学方式*

主讲教师


第一章 导论

  1. 课程简介和会计信息化发展脉络

  2. 业财融合和财务共享的基本涵义

  3. 业财融合和财务共享理论和实践现状

  4. 业财融合和财务共享的数智化技术基础

  5. 业财融合和财务共享的思政教育

4

讲授、案例讨论和实验

叶文晖


第二章 财务共享服务的规划和实施

  1. 数字财务的目标和价值创造模式

  2. 数字财务的标准和规范

  3. 业财融合系统的规划

  4. 财务共享服务模式的规划

  5. 业财融合的财务共享服务模式的实施

4

讲授、案例讨论和实验

叶文晖


第三章 业财融合的数智化技术应用

  1. 业财融合的智能云平台应用

  2. 电子发票和报销业务的智能管理技术应用

  3. 采购付款和业务的智能云平台应用

  4. 销售收款业务的智能云平台应用

  5. 会计电子档案的智能化管理服务

8

讲授、案例讨论和实验

叶文晖


第四章 业财融合和财务共享体系构建和流程分析

  1. 业务信息和财务信息循环

  2. 业务财务的体系构建和流程分析

  3. 战略财务的体系构建和流程分析

  4. 共享财务的体系构建和流程分析

  5. 数字财务的体系构建和流程分析

8

讲授、案例讨论和实验

刘良惠


第五章 业财融合和财务共享综合案例分析

  1. 案例介绍

  2. 企业财务共享服务案例分析

  3. 基于业财融合的优化设计

  4. 应用平台和智能技术实施

  5. 优化方案实施的效果分析

6

讲授、案例讨论和实验

刘良惠


总结

2

讲授与讨论

刘良惠


教材和教学参考资源The Teaching Material and Teaching Resources


讲授与讨论

（一）教材

1.主讲教材

[1] 彭娟，陈虎等.数字财务[M].清华大学出版社，2022年.

[2]贾小强、郝宇晓和卢闯.财务共享的智能化升级[M]. 人民邮电出版社，2021年.

[3] 傅仕伟，郑菁等. 金蝶K/3 Cloud会计信息系统实验教程（业财融合版）[M].清华大学出版社，2019年.

2.其他教材



（二）阅读书目  

[1]北京东大正保科技有限公司.财务共享服务实务(初级).高等教育出版社，2020年.

[2]田高良，方永利等.财务共享理论与实务.高等教育出版社，2020年.


（三）推荐期刊文章

  1. Arnaboldi, M., Busco, C., & Cuganesan, S. 2017. Accounting, accountability, social media and big data: revolution or hype?. Accounting Auditing & Accountability Journal, 30(4), AAAJ-03-2017-2880.

  2. Brown-Liburd, H., H. Issa, and D. Lombardi. 2015. Behavioral implications of Big Data’s impact on audit judgment and decision making and future research directions. Accounting Horizons 29 (2).  

  3. Cao, M., R. Chychyla, and T. Stewart. 2015. Big Data analytics in financial statement audits. Accounting Horizons 29 (2).  

  4. Cockcroft, S., & Russell, M. 2018. Big data opportunities for accounting and finance practice and research. Australian Accounting Review(2).

  5. Guthrie J, Parker L D, Dumay J, et al. 2019. What counts for quality in interdisciplinary accounting research in the next decade[J]. Accounting, Auditing & Accountability Journal  32(1):2-25.

  6. Krahel, J. P., and M. A. Vasarhelyi. 2014. AIS as a facilitator of accounting change: Technology, practice, and education. Journal of Information Systems 28 (2): 1–15.  

  7. Liu, Q., and M. A. Vasarhelyi. 2014. Big questions in AIS research: Measurement, information processing, data analysis, and reporting. Journal of Information Systems 28 (1): 1–17.  

  8. Moffitt, K. C., and M. A. Vasarhelyi. 2013. AIS in an age of Big Data. Journal of Information Systems 27 (2): 1–19.  

  9. Warren, J. D., Jr., K. C. Moffitt, and P. Byrnes. 2015. How accounting records will change with Big Data. Accounting Horizons 29 (2).  

  10.  Zhang, J., X. Yang, and D. Appelbaum. 2015. Toward effective Big Data analysis in continuous auditing. Accounting Horizons 29 (2).

  11. 杨寅,赵健,吕晓雷.中国企业智能财务应用现状及发展趋势分析——基于调查问卷数据的例证[J].财会通讯,2021(11):140-146+151.

  12. 陆兴凤.智能财务下“人机物”多元协同新型财务管理模式探究[J].财会月刊,2021(12):57-65.

  13. 赵丽锦,胡晓明,张学东.数字经济背景下财务智能化建设框架与实现路径[J].财会通讯,2021(10):107-111.

  14. 刘梅玲,黄虎,佟成生,刘凯.智能财务的基本框架与建设思路研究[J].会计研究,2020(03):179-192.

  15. 李立成,刘勤.数字经济背景下的财务创新——第十八届全国会计信息化学术年会主要观点综述[J].会计研究,2019(10):95-97.

  16. 张玉缺.云计算下的企业业财融合运作模式研究——以国家电网为例[J].会计之友,2018(24):58-60.

  17. 张敦力,罗炫,葛林.大数据时代下企业财务管理创新研究[J].会计之友,2018(24):54-57.

  18. 王海洪,肖洋洋.大智移云技术对会计影响的文献综述[J].会计之友,2018(24):61-64.

  19. 张功富,张晓慧,高敏.基于数据的业财沟通研究[J].财会通讯,2018(32):89-92.

  20. 程平,刘红菊.基于RPA的财务共享服务中心账表核对流程优化[J].会计之友,2018(21):145-149.


（四）学习网站

金蝶云社区，网址：https://club.kingdee.com/

用友云社区，网址：http://udn.yyuap.com/

 SAP社区，网址： https://www.sap.cn/community.html

商务数据分析与应用，网址： https://www.icourse163.org/course/JSETI-1001754246

元年科技社区；网址： http://www.yuanian.com

浪潮社区，网址： http://gsp.inspur.com


  1. 其它





大纲编制人

Outline Designer

叶文晖

Wenhui Ye

编制日期

Date

2022年08月 29日


大纲审定人

(学科负责人)

 Authorized Person (Subject)


审定日期

Approval Date

年  月  日