新零售视角下的企业财务转型问题

新零售是区别于传统零售，以消费者为导向，依托于“互联网+”技术的新型商业模式。随着互联网技术的深入应用，新零售企业在财务工作重心方面，财务信息管理方面、财务管理模式方面都面临着新的挑战，而传统财务管理方式存在很多弊端，难以应对互联网时代对新零售企业提出的要求。传统的财务管理工作更加倾向于对外提供信息的核算型财务，轻视了对企业内部的控制和管理，不利于企业的发展；随着互联网大数据信息爆炸，传统的会计信息系统不能完成信息的集中化处理，信息在各单位、各部门的流通效果差，浪费了各种信息所能提供的参考价值；传统的财务管理模式一直是业务和财务各自为政，财务部门无法对业务部门提供决策支持，影响新零售企业对市场的把握。因此，财务必须转型才能适应“互联网+”技术背景下新零售企业对财务管理的需求。
本文首先界定了新零售、财务转型的概念，分析了“互联网+”技术下新零售企业财务转型的必要性，认为传统财务管理在新零售企业财务转型过程中存在重核算轻管理、会计信息系统不统一、财务与业务不能有效融合等关键问题，为此，提出财务工作重心由核算向管理决策转型，财务信息管理由分离向统一转型，财务管理模式由业财分离型转向业财融合型的三大转型路径，并进一步明确新零售企业财务转型的保障措施。
关键词：新零售；财务转型；互联网

 
Abstract
New retail is different from the traditional retail, consumer oriented, relying on the "Internet +" technology of the new business model. Application along with the development of Internet technology, the new retail enterprises in terms of financial work center of gravity, financial information management, financial management mode is faced with new challenges, the traditional financial management mode, there are many disadvantages are difficult to deal with the age of the Internet for a new retail business demands, the traditional financial management work is more inclined to provide information of financial accounting, Ignored the internal control and management of the enterprise, is not conducive to the development of the enterprise; With the explosion of big data on the Internet, the traditional accounting information system cannot complete the centralized processing of information, and the circulation effect of information in all units and departments is poor, which wastes the value that all kinds of information can provide. The traditional financial management model has always been that business and finance operate separately, and the financial department cannot provide decision support to the business department, which affects the new retail enterprises' grasp of the market. Therefore, finance must be transformed to adapt to the financial management needs of new retail enterprises under the background of "Internet +" technology.
This paper first defines the concept of transformation of new retail, finance, analyzes the "Internet +" technology under the necessity of the transformation of new retail enterprise financial, think that the traditional financial management exist in the process of transformation of new retail enterprise financial accounting and management, the accounting information system is not unified, key problems, such as financial and business cannot effectively fusion, to this end, This paper puts forward three transformation paths, namely, the focus of financial work is transformed from accounting to management decision, the financial information management is transformed from separation to unification, and the financial management mode is transformed from separation to integration of business and finance, and further clarifies the guarantee measures for financial transformation of new retail enterprises.
Keywords: New Retail; Financial transformation；Internet
 
目  录

引言 1
一、相关理论 1
（一）新零售 1
1.新零售的内涵 1
2.新零售与传统零售企业的区别 2
（二）财务转型 3
1.财务转型的概念 3
2.财务转型的特点 3
3.业财融化理论 4
4.财务组织变革理论 4
二、依托于互联网技术的新零售企业财务转型的必要性 5
（一）新零售企业财务工作重心转型的必要性 5
（二）新零售企业财务信息系统转型的必要性 5
（三）新零售企业财务管理模式转型的必要性 6
三、 新零售企业财务转型的关键问题 6
（一）财务工作重核算、轻管理 6
（二）会计信息系统不统一，系统集成不足 6
（三）财务与业务不能有效结合，各自为政 7
四、服务于新零售的财务转型路径与保障措施 7
（一）财务工作重心由核算向管理决策转型 7
1.财务部门要运用管理会计的思维 7
2.财务人员从核算会计向管理会计转型 7
3.加大企业内部的培训力度，进一步提高会计人员的综合素质 8
（二）财务信息管理由分离向统一转型 8
（三）财务管理模式由业财分离向业财融合转型 8
1.业财要在目标上实现融合 9
2.业财要在内容上实现融合 9
3.业财要在组织上实现融合 10
（四）新零售企业财务转型的保障措施 10
参考文献 11
 

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