以信息化驱动财务转型

Use informationization to drive financial transformation

　　专访中国联通(600050,股吧)财务部资深经理陈沛

Interview China unicom(600050,guba)The finance department senior managers ChenPei

　　文/《中国外汇》记者 刘丽娟

Text /[China's foreign exchange]Reporter LiuLiJuan

　　ERP（Enterprise Resource Planning）系统作为新一代的集成化管理平台，能帮助企业实现对物流、资金流、信息流的集中管理，并推动企业财务模式及管理模式的整体升级。“到今年年底，我们将建成会计不做一张手工会计凭证、不填一张手工报表的集业务处理与会计核算一体化的ERP系统”，这样的自信，缘于中国联通新的ERP系统在3年实践中为财务部带来的流程优化。《中国外汇》采访了中国联通财务部资深经理陈沛，探讨如何在企业中构建ERP系统。

ERP(Enterprise Resource Planning)System as a new generation of integrated management platform,Can help enterprises to realize the logistics/Cash flow/Centralized management of the information flow,And promote enterprise financial mode and management mode of the whole upgrade."By the end of this year,We will be built into accounting is not make a manual accounting vouchers/Don't fill in a manual report collection business processing and accounting the integration of ERP system",Such confidence,Resulting from China unicom new ERP system in 3 years practice for finance department bring process optimization.[China's foreign exchange]Interviews with China unicom finance department senior managers ChenPei,To explore how to construct in the enterprise ERP system.

　　C=《中国外汇》 CP=陈沛

C =[China's foreign exchange] CP = ChenPei

　　C：中国联通建立新的ERP系统是在什么背景下提出的，初衷是什么？

C:China unicom to establish new ERP system is put forward in what context,Original intention is what?

　　CP：集团企业经营活动中，多地区分布、多层级组织、多元化业务、多信息化系统的特点非常明显，很容易出现集团对子公司管控能力不足的问题。为了加强对业务的管控，很多企业都选择了集中的财务管控模式。但是，业务经营活动的数据依专业而分散，单纯以核算为核心的集中式财务管理并不能解决这一问题，还会带来对业务管理与支撑不到位的问题。

cp:Group enterprise management activities,Many regional distribution/Many hierarchy organization/Diversified business/The characteristics of more information system is very obvious,Is easy to appear group subsidiary company ability to control the problem of insufficient.In order to strengthen the control of the business,Many enterprises have to choose the centralized financial control mode.but,Business activities of data in accordance with the professional and dispersion,Simple to accounting as the core of the centralized financial management and can't solve the problem,Also will bring to business management and support does not reach the designated position problem.

　　业务信息和财务信息脱节，会导致财务难以精确反映业务经营活动的本来面貌；会计核算报表与业务的相对脱离，会导致难以实现业务追溯和实施有针对性的管控，无法及时全面地核实和发现异常情况；即使实现了区域的财务集中，也会存在全局业务口径不统一的问题，降低合并数据的质量；此外，还会导致难以避免的信息层层汇总上报，使得财务管理工作缺乏透明性，实效性不高。

Business information and financial information disrupted,Can lead to financial difficult to accurately reflect the original visage of business activities;Accounting statements and the relative from business,Can lead to difficult to achieve business back and implement targeted control,Can't timely comprehensive check and find abnormal situation;Even realize the regional financial centralized,Also may have global business with no unified problem,Reduce the quality of the merged data;In addition,It can also cause a difficult to avoid information layer upon layer summary report,Make financial management work lack of transparency,Effectiveness is not high.

　　传统的财务集中核算平台，偏重于借助物理地点和组织架构实现财务共享，但其灵活性不够，很难适应集团型企业瞬息万变的管理需求。实际上，仅仅从组织和区域考虑是远远不够的，也可能是最没有必要的。尤其是在IT通讯技术越来越发达的情况下，通过技术可以创造出虚拟的共享服务组织，流程和系统才是为达到构建领先的集团共享服务的最重要支撑。

The traditional financial centralized accounting platform,With the aid of lay particular stress on physical locations and organizational structure to realize financial sharing,But its flexibility is not enough,It is difficult to adapt to the changing needs of the group enterprise management.In fact,Only from the organization and regional consideration is far from enough,Also may be the most not necessary.Especially in the IT communication technology more and more developed circumstances,Through the technology can create a virtual sharing service organization,Process and system is to achieve the construction leading group sharing service of the most important support.

　　2009年，原中国网通与原中国联通合并重组后，集团高层选择了摒弃两家公司原有的管理模式，重新建立新的管理模式。这也为我们解决业务与财务脱节的问题提供了良好的契机，成为建立新ERP系统的起点。

In 2009,,The original China netcom and original China unicom merger and reorganization,Group top chose to abandon the two companies the original management pattern,To establish a new management mode.This also for us to solve business and financial disjointed problem provides a good opportunity,Establish a new starting point of the ERP system.

　　C：新的ERP系统中，最主要的设计理念是什么？

C:The new ERP system,The main design concept is what?

　　CP：为了将财务与业务紧密联系起来，将财务职能渗透到业务领域的各个环节，我们提出了“一本账、一套表、一套管理规则”的理念，采用信息化的方法还原经营活动的本来面貌，实现运营与管理透明化。

cp:In order to financial and business closer together,Will financial function to penetrate to the business field of each link,We put forward"An account/A table/A set of management rules"concept,Using the information method reducing the operational activities of the original visage,Realize operation and management transparency.

　　一本账，就是在整体规划下的中国联通大ERP系统，从业务管理的角度，形成了一套完整的业务账、财务账体系，并实现了业务处理信息化、会计核算自动化。业务账，就是通过各业务相互集成来形成集中统一的业务经营信息的管理，内容包括工程项目信息、采购信息、合同信息、报账支付信息、人力成本信息等。财务账，就是对固定资产、在建工程、应收账款等会计科目的集中化管理。一本账在物理意义上包括所有下属实体的核算，包括前端的每笔业务明细信息，能实现财务与业务经营活动的数据相关联。

An account,Is in the overall planning of China unicom big ERP system,From the point of view of the business management,It formed a complete set of business accounts/CaiWuZhang system,And realized business processing information/Accounting automation.Business accounts,It is through the business integration each other to form a centralized and unified business information management,Content including engineering project information/Purchasing information/Contract information/Submit an expense account payment information/The human cost information, etc.CaiWuZhang,Is fixed assets/Construction in progress/Accounts receivable accounting subjects such as the centralized management.An account in the physical sense includes all subordinate entity accounting,Including front end of each transaction detailed information,Can realize financial and business activities of the associated data.

　　一套表，就是除财务基础报表外，还包括其他管理类报表。以前的报表系统就只有资产负债表、损益表、现金流量表这3张表，并且在损益表上看不到业务科目，比如语音业务就仅仅体现为语音收入的会计科目。建立一套表之后，以语音收入为例，就可以直接在损益表内看到语音业务有多少用户、多少流量、价格水平如何，语音收入数据的形成就一目了然。

A table,In addition to the financial statements is based outside,Also includes other management class statements.Previous statements system only balance sheet/Income statement/The cash flow statement this 3 tables,And in the profit and loss account can't see business subjects,Such as voice business is not only embodied in speech income accounting subjects.Set up a table later,To voice income as an example,You can directly see the profit and loss statement in voice business how many users/Many flow/Price level how to,The formation of the speech income data will be clear at a glance.

　　一套管控规则，就是统一流程、业务处理规则、财务管控规则，并通过IT系统固化，就是将这一本账和一套表融入到每个流程中，使每个流程的信息都是准确的，从而实现全集团风险控制的标准化、系统化。

A set of control rules,Is unified process/Business processing rules/Financial control rules,And through the IT system curing,Is this a book account and a table into each process,Each process the information is accurate,So as to realize the standardization of subsidiaries of risk control/systematic.

　　C：为了支持设计理念的实现，新的ERP系统是如何规划实施的呢？

C:In order to support the realization of the design concept,The new ERP system is how to planning implementation?

　　CP：IT系统是落实中国联通全新管理模式的核心基础。在对业务管理模型进行清晰定义的基础上，中国联通完成了大ERP系统规划（见图1）。我们从“满足现实运营”出发，同时更多考虑“立足未来发展”，通过战略驱动、顶层设计、财务引领，在“一个集团一副面孔”的信息系统架构下，构建统一的一级架构的ERP平台。

cp:IT system implement China unicom is the core of the new management mode based.In the business management model on the basis of clearly defined,China unicom finished the big ERP system planning(See figure 1).We from"Meet the practical operation"start,At the same time more consideration"Based on future development",Through the strategic drive/Top design/Financial lead,in"A group of a pair of face"Information system framework,Constructing unified level structure ERP platform.

　　该系统规划的主要特点如下：一套系统提供集团、省、地市、县四级应用服务；核心系统以财务为核心，各外围系统以专业和流程管理为核心；核心系统管全，专业系统管细；各系统的建设打破了传统IT系统建设受部门和专业的障碍，实现了相同属性的业务规划在同一系统管理，采购、合同、报账都成为泛部门的系统；各系统之间通过先进的SOA平台实现业务流程的无缝对接和信息共享。

The system planning of the main features as follows:A set of the system to provide the group/province/cities/County level application service;The core system to finance as the core,The peripheral system to professional and process management as the core;The core system pipe full,Professional system pipe fine;The construction of the system to break the traditional IT system construction by departments and professional disorder,To realize the same attribute business planning in the same system management,purchasing/contract/Submit an expense account have all become flood department system;Between each system through advanced SOA platform to realize the seamless joint between business process and information sharing.

　　大ERP系统紧密围绕“一个集团一副面孔”的系统建设理念，即通过系统界面风格统一、系统接口统一、主数据源统一以及业务流程连接，用户在不同子系统中实现信息的交叉共享，用户基本体验到的中国联通大ERP整体将如同一个系统，而不是割裂和分离的系统。

Big ERP system closely around"A group of a pair of face"System construction idea,That is, through the system interface the style is unified/System interface unified/The main data source unity and business process connection,Users in different subsystem to realize information sharing in the cross,User basic experience to China unicom big ERP whole will as a system,Rather than split and separation system.

　　“横向流程贯通、纵向信息穿透”是中国联通大ERP系统的建设目标（见图2），其核心在于通过流程、信息、规则、制度等统一规范，打破管理层级和信息逐层汇报的“金字塔模式”，实现“流程透明智能、系统高效集成”，支撑各管理层级透视所有经营末梢的业务流、资金流、信息流。透明智能，就是通过管理规则统一、全面预算管控、清晰的绩效考核、集中的资金管控，进而实现管控过程透明和智能。高效集成，就是构建全新的流程管理模式，实现业务财务的精密协同。

"Transverse flow through/Longitudinal information through"Is China unicom big ERP system construction goal(See figure 2),Its core lies in the process/information/rules/A unified, standardized system, etc,Break levels of management and information step by step the report"Pyramid model",realize"Process transparent intelligent/System efficient integration",Support each management level perspective all business distal business flow/Cash flow/Information flow.Transparent intelligent,It is through the unified management rules/Comprehensive budget control/Clear performance evaluation/Concentration of capital control,To realize the control process transparent and intelligent.Efficient integration,Is to build new process management mode,Achieve business financial precision synergy.

　　基于大ERP的“横向流程贯通、纵向信息穿透”，进一步构建实施了“一本账”的应用模式，真正实现了跨部门、多管理层级的信息共享和透明展现。横向主要支撑各管理层级了解业务经营活动发生的财务与业务指标，多层次展开相关财务和业务信息，还原业务本来面貌，及时掌控业务异常、防范风险。纵向主要支撑各管理层级透视所有下属经营末梢实体的业务流、资金流、信息流。

Based on the large ERP system,"Transverse flow through/Longitudinal information through",We will further build up the implementation"An account"Application mode,To achieve a truly span department/Many layers of management information sharing and transparent show.Horizontal main support each management level to understand business activities take financial and business index,Multi-level expansion relevant financial and business information,Reducing business original visage,Timely control of the business anomaly/Preventing risks.Longitudinal main support each management level perspective all subordinate business peripheral entity of the business flow/Cash flow/Information flow.

　　C：新的ERP系统在集团中发挥了什么样的作用？

C:The new ERP system in the group played a what kind of role?

　　CP: 新的ERP系统基于支撑公司管理转型的IT发展战略，实现了IT建设业务处理信息化、会计核算自动化、企业管控系统化、公司运营透明化、管理决策科学化、商务系统网络化六大目标。

CP: new ERP system based on support company management transformation of the IT development strategy,IT realizes the construction business processing information/Accounting automation/Enterprise control systematization/The company operating transparent/Scientific management decision/Business system network six goals.

　　通过业务模型和IT系统重建，实现了全集团“一套立体会计科目、一套会计政策、一套业务处理和会计核算规则、一套风险控制体系、一本账和一套表”的财务管控目标。

Through the business model and IT system reconstruction,Realized the subsidiaries"A three-dimensional accounting subjects/A set of accounting policy/A set of business processing and accounting rules/A set of risk control system/An account and a table"Financial control goal.

　　并且，新的ERP系统推动了财务组织模式转型，为集团的财务转型奠定了基础。以前，集团所有下属公司在财务上分散做账，报表需要层层上报与汇总。现在，构建起了全集团报表一点自动生成和推送机制，系统自动做账，一点就能生成集团的合并报表与评价报告。由此，极大地降低了人力成本，提高了管理效率。

and,The new ERP system to promote the financial organization model transformation,For the group's financial transformation laid the foundation.before,Group all subsidiaries in financial scattered on the book,Statements need to layer upon layer and summary report.now,Set up subsidiaries report a little automatic generation and delivery mechanism,The system automatically do zhang,A little can generate group the consolidated financial statements and evaluation report.this,Greatly reduced the human cost,Improve the management efficiency.

　　我们并不仅仅满足于提升财务管理效率，而且还要实现向集团“价值型”财务体系的转型。在“价值型”的财务体系中，财务人员的工作将聚焦于价值管理和价值创造。他们将在集团中扮演有资格的业务导向、主动的变革领导者和可咨询相关业务的合伙人的角色。

We are not merely content to improve financial management efficiency,But also realizes to the group"value"The transformation of the financial system.in"value"In the financial system,Financial personnel work will focus on value management and value creation.They will play in group qualified business guide/Active change leader and consulting related business partner role.