财务共享导向下企业财务会计向管理会计转型的思考——以京东集团为例
Thoughts on the Transformation of Enterprise Financial Accounting to Management Accounting under the Guidance of Financial Sharing—Taking JD Group as an Example

以提升新时期企业会计工作质量为目的，基于理论分析阐述了管理会计和财务会计在工作层面存在的差异，并提出了财务共享模式对管理会计转型产生的核心影响，同时指出了风险意识、业务内容、工作联动以及岗位胜任力方面存在的常规问题，通过财务管理工作风险控制、增强相关人员的专业管理能力、实现业务和财务之间的深度融合进行调整和优化，制定业财融合一体化平台，并以京东集团的发展作为案例进行分析，全面推动会计人员综合能力和专业素养的提升。
With the aim of enhancing the quality of accounting work in enterprises in the new era, based on theoretical analysis, this paper elaborates the differences between management accounting and financial accounting at the work level, and proposes the core impact of the financial sharing model on the transformation of management accounting. At the same time, it points out the common problems in risk awareness, business content, work linkage, and job competence. Adjustments and optimizations are made through risk control in financial management work, enhancement of the professional management capabilities of relevant personnel, realization of deep integration between business and finance, and formulation of an integrated business-finance platform. The development of JD Group is analyzed as a case to comprehensively promote the improvement of the comprehensive ability and professional quality of accounting personnel.