-I- 中文摘要 煤炭是能源工业的一个重要组成部分，在信息化时代煤炭公司累积了很多财 务问题。管理上企业规模的扩大，财务功能的扩展，外部信息披露的要求和内部 决策支持对信息的要求不断提高；业务上产业供需转换导致竞争加剧，行业成本 压力增大利润空间缩校因此企业需要对财务管理模式进行更新，在财务管理中 融入信息化技术，利用新技术在协调财务数据成本、速度、质量、数量之间进行 财务管理转型，以达到数据工具管理相融合的目的。以信息技术为桥梁，对财会 信息进行集约化、标准化、规模化的高效率处理，实现对处理财会信息的人力资 源和物资设备的共享以及在此基础上的财会信息共享。财务共享可以作为信息化 与财务转型之间的媒介，构建财务共享中心是企业信息化转型的关键一步，将企 业人才资金和设备等资源整合统一，形成扁平化开放共享的平台生态系统。 本论文以A集团公司为例，从人员结构、组织构成、财务管理方式等分析了 传统煤炭企业的运行方式以及在新技术时代的不足，例如人员知识水平有限，缺 少共享财务体制的建设，生产运营环节信息化程度不够，管理决策环节信息不对 称等等问题。针对这些问题，结合我国传统煤炭能源产业的发展趋势，参考国内 外转型案例，综合提出运用信息化手段构建管控型财务共享模式，打破形态结构 制约，实现信息流动共享，促进煤炭产业财务管理转型。 关键词：煤炭行业；信息化；财务管理转型；财务共享 黑龙江大学硕士学位论文 -II- Abstract In the period of continuous economic development, coal industry, a key components of the energy industry has been confronted with various financial management problems. Administratively, with the expansion of enterprise scale, expansion of financial functions, requirement of external information disclosure and internal decision support for information has been constantly improved. On transaction, the transformation of industry supply and demand leads to intensified competition, cost pressure increases profit space shrinks. By using information technology to coordinate the relationship among cost, speed, quality and quantity of financial information is an effective way to reduce costs and speed up operational efficiency. Based on modern information technology, intensive, standardized large-scale efficient processing of accounting information is implementation the sharing of manpower resource and materials and equipment for processing accounting information and complete financial information sharing on this basis, which provides an scheme for enterprises to sustain business and financial problems. Financial sharing can be used as a medium between information and financial transformation. The construction of financial sharing center is a key step for enterprise information transformation. A Shared resource platform integrating enterprise management, finance, personnel and other resources can form a flat, open and Shared platform ecosystem. The thesis includes the development of company A, this paper analyzes the traditional operation mode of traditional coal enterprises from personnel, organizational structure and financial management mode, as well as the deficiencies in the new technology era, such as limited knowledge level of personnel, lack of construction of shared financial system, insufficient information of production and operation links, and asymmetric information in management and decision-making links. In view of these problems, combined with the development trend of China's traditional coal energy industry, the shortcomings of traditional management methods are analyzed by comparing cases. It is proposed that the coal industry use information technology to build a management and control financial sharing mode, break the constraints of the morphological structure, realize the sharing of information flow, and promote the transformation of financial management of coal industry. Keywords: Coal industry; Information; Financial transformation; Financial sharing 目录 -III- 目录 中文摘要 ........................................................................................................................... I Abstract ............................................................................................................................. II 绪论 ...................................................................................................................................1 一、研究背景 .......................................................................................................................... 1 二、研究目的及意义 ............................................................................................................ 1 （一）研究目的 ............................................................................................................ 1 （二）研究意义 ............................................................................................................ 2 三、国内外研究现状 ............................................................................................................ 3 （一）国外研究现状 ................................................................................................... 3 （二）国内研究现状 ................................................................................................... 4 （三）国内外研究现状评述 ...................................................................................... 6 四、研究内容与方法 ............................................................................................................ 6 （一）研究内容 ............................................................................................................ 6 （二）研究方法 ............................................................................................................ 7 第一章 财务管理转型内涵与相关理论 .........................................................................8 第一节 信息化及财务管理转型概述 ............................................................................... 8 一、信息化的概念 ........................................................................................................ 8 二、财务管理转型的概念 .......................................................................................... 8 三、信息化背景下财务管理转型的必要性 ........................................................ 11 第二节 财务管理转型相关理论 ...................................................................................... 11 一、成本效益理论 ...................................................................................................... 11 二、信息化理论 .......................................................................................................... 12 三、业务流程再造理论 ............................................................................................. 13 四、财务共享理论 ...................................................................................................... 14 本章小结 ................................................................................................................................. 15 黑龙江大学硕士学位论文 -IV- 第二章 A公司财务管理现状及问题 ...........................................................................16 第一节 A公司背景介绍 .................................................................................................... 16 一、A公司基本情况 ................................................................................................. 16 二、A公司组织架构和人员状况 ........................................................................... 16 第二节A公司的财务管理现状 ....................................................................................... 17 一、A公司业务经营和财务情况 ........................................................................... 17 二、A公司传统型财务管理组织流程.................................................................. 18 第三节 信息化背景下A公司传统型财务管理的问题 ............................................ 21 一、A公司财务管理模式问题 ............................................................................... 21 二、A公司管理机制问题 ........................................................................................ 21 三、A公司财务运作模式问题 .......