建筑企业集团财务数字化转型研究——以Z集团为例
Research on Financial Digital Transformation of Construction Enterprise Groups—Taking Group Z as an Example

如何有效实行财务数字化转型是我国建筑企业集团亟待解决的难题。Z集团通过财务数字化建设，实现了业务财务融合程度的螺旋式上升。本文选取Z集团为研究对象，基于业财融合的理论框架，分别以ERP为代表的企业管理信息系统上线运行、财务共享平台的上线、集团业财共享平台上线运行、数据中心和协同中心互通的双中心架构形成为触发节点，分析了Z集团财务数字化四个建设阶段，总结其实现“三大收益”、“架构升级”、“业财融合”等实践成果，揭示其财务数字化动态演化过程，强调运用新型信息化技术和财务系统再造升级推动财务数字化转型的必要性。本文研究弥补了财务数字化业财融合阶段性过程的空白，并为建筑企业的财务数字化转型提供一定的实践指引。
How to effectively implement financial digital transformation is a problem that needs to be solved by China’s construction enterprise groups. Z Group has realized the spiral upward of the degree of business-finance integration through financial digitalization construction. Taking the Z Group as the research object, this paper analyzes the four construction stages of the financial digitization of the Z Group based on the theoretical framework of business-finance integration, using the launch and operation of enterprise management information systems represented by ERP, the launch of the financial sharing platform, the launch and operation of the Group’s business-finance sharing platform, and the formation of a dual-center architecture with interconnected data centers and collaboration centers as trigger nodes. It summarizes the practical achievements such as realizing “three major benefits”, “architectural upgrades”, and “business-finance integration”, reveals the dynamic evolution process of its financial digitization, and emphasizes the necessity of leveraging new information technology and financial system reengineering and upgrading to drive financial digital transformation. The research in this paper bridges the gap of the stage process of financial digitalization and integration of industry and finance, and provides certain practical guidance for the financial digital transformation of construction enterprises.