美的集团自 2012 年起，着眼于突破个性化关键技术，增强企业竞争优势，不断增加研发投入，在世界范围内扩大研发优势，并组建包括 33 个研发领域在内的六大研发中心。美的集团在商业模式创新过程中孕育出数字化创新业务的新型模式，其主要功能是为企业数字化转型提供软件服务、解决无人零售问题等。美的集团 2013 年正式开始财务数字化转型，先后经历了数字化 1. 0 与数字化 2. 0 时代，实现了由会计电算化向信息化再向数字化转变的过程。此次转型不仅是数字化改革，更是深度的业务变革，涉及家电制造、人力资源和财务管理等多个方面。
一、案例分析与研究发现
1. 美的集团财务数字化转型过程
(1) 打基础
2013 年，在国家一系列刺激性政策支持及行业需求增幅缓慢的背景下，我国家电行业中的电商渠道、互联网运营方式的改变及智能化产品的全面发展推动了家电企业转型升级。美的集团以 “产品领先、效率驱动、全球经营”三大战略为指引，以消费者为中心，加强科技创新投入与产品开发，提升基础与核心技术能力，逐步开始财务信息电算化，为财务管理转型做铺垫。
美的集团通过借助 EＲP ( 企业资源计划) 系统录入信息、规范会计流程科目标准和建立统一的管控体系等，为企业财务数字化转型奠定基础。
第一，财务信息技术方面，推行一体化全面流程管理体系。财务人员初步摆脱以往手工做账方式，以 “资金、核算与报表”为中心，优化以 ERP系统为核心的财务系统功能，促进信息数据的透明度并提高财务会计的运作效率。公司发布了 M-Smart 智慧家居战略，基于公司全球最齐全的产品群优势和用户基础，以大数据、智能人工为技术手段，完成公司财务的内外统一协作。
第二，资金管理方面，设立统一的财务管理标准，包括统一业务活动流程、统一财务数据标准，以及统一会计核算政策等。美的集团通过财务信息系统平台，统一对母子公司的资金进行管理，实现资金的物理集中与数据集中。
第三，海外市场方面，完善海外管控体系建设。初步建立了跨国公司的经营管理体系，以海内外大数据为支撑手段，逐步完善标准流程体系，建立了一套以财务内控、内部审计、外部审计和法务管理为核心的预警和纠错体 系，为实现跨国财务数字化统一做准备。
(2) 促发展
美的集团充分利用 OCＲ ( 光学字符识别) 、ＲPA ( 机器人流程自动化) 等，实施精细化管理，深入拓展财务数字化进程，促进数字化转型的进一步发展。
一方面，建立以 “统一流程、统一主数据、统一IT 系统”为中心的 “三统一”目标，建立 BI ( 商业智能) 、FMS ( 柔性制造系统) 、HＲMS ( 人力资源管理系统) 三大管理平台和 MIP ( 企业一体化管理平台) 、 MDP ( 营销数据平台) 两大技术平台，通过统一流程、数据和系统，实现对集团财务管理运营的软件保障，并对集团的财务运营、管理分析及数据规范等多个方面进行了整体优化与完善。
另一方面，实施精细化管理，进一步减少组织层级，改善组织结构，激发整个财务部门的工作活力;加大数字化设备研发，以及对财务机器人的研发投入，不断提升财会人员的效率; 加强产业链协同发展，打 造 “产业 + 金融”的数据大平台。
(3) 谋转型
美的集团借助 “大智移云物链”进行财务共享及数据预测，建立数据中台，实现会计信息化向财务数字化的转型。
依靠集团经济体系的综合支撑，搭建 “人与财”双引擎管理机制，以财务共享为依据，构建统一的数据平台; 通过实行合伙人、阿米巴模式，激发企业员工活力; 通过构建财务经营可视化与业财一体化管理平台，制定财务数据的统一标准，进而实现分层管理;通过全面预算与经营分析，挖掘财务数据的深度价值，有效推动财务数字化转型。
另外，美的集团深入推进人工智能与 5G 结合，聚焦财务预算、采购、销售、核算和税务等业务，依据“大智移云物链”技术，实现财务预算数字化、业务场景化及经营简单化，逐步由管控型财务向战略型财务转型。
2. 财务数字化转型对美的集团的影响
(1) 提高运营效率
财务数字化模式借助智能审核、智能采集等应用技术，大幅缩减财务人员的人工成本，并提高了运营效率及整体利润。与以往相比，同样的工作量下，由单个审批变为流程化批量处理，改善工作节奏，提高工作效率。一方面，各子公司减少重复工作和岗位，改变人员冗杂现象并精细化管理团队; 另一方面，数字化转型促进了美的集团运营效率的提高，使库存下降，应收账款周转率提高，且有选择地进入高附加值的产品领域，加强研发投入，使得产品的营业收入与净利润大幅提升。美的集团 2013—2020 年营业收入和净利润见图 1。
由图 1 可以看出，2013 年进行数字化转型后，美的集团营业收入和净利润实现稳定增长，并经受住了 2015年家电行业整体萧条的冲击。2017年，美的集团以240. 6 亿美元的年收入成功进入 “世界 500 强”，成为当年中国唯一上榜的家电企业。财务数字化转型使企业运营效率得到提升，在很大程度上促进了美的集团整体经营状况的改善。
(2) 帮助企业更好地实现价值链管理
美的集团财务数字化转型改变了部分员工的工作方式。以财务部门为例，不同于以往的人工处理，转型后财务人员进行业务处理更多地依靠计算机与财务软件。在此基础上，借助财务数字化转型能够优化资源配置，提高财务处理效率，使全价值链的上、中、下游紧密结合，并且也利于价值链具体应用方法的改变。
另外，通过数字化技术的大量应用，可以更加准确、高效、完整地收集各种业务信息。在获得全价值链的所有数据后，可对这些数据进行汇总、计算、分 析，以最快的速度洞察用户的新需求，在最短时间内提供更好的产品和服务，进而提升企业核心竞争力。
(3) 促进公司财务转型
通过财务数字化转型，美的集团的财务人员不再重复以往繁重且复杂的基础核算工作，而是将更多时间与精力投入公司的经营活动、战略决策，逐渐构成“战略 + 业务 + 共享”为一体的财务发展模式，充分发挥财务管理应有职能，促进企业财务由核算型向管理分析型转变。
另外，在传统条件下，美的集团下属公司对各自财务数据核算分析后上报至总公司，由集团总公司管理层做出决策。财务数字化转型后，美的集团对总部与子公司的财务数据进行统一核算分析、纳税筹划、财务预测及盈余管理，借助财务软件进行统一管理，不仅能减少人为失误，而且能使财务管理职能发挥真正作用，为集团总体科学决策提供强劲支撑。
(4) 促进业务集成化
目前，我国大部分大型企业集团处于财务数字化转型初级阶段。在此阶段，整体技术不到位导致母子公司之间的不同业务信息出现割裂，而且信息数据之间相互独立，无法充分使用。
美的集团总体业务布局可总结为 “多元化、全球化、智能化”三大特点。随着用户收入的增长及互联网赋能范围的不断扩大，客户需求已从单一软件、工业产物和物流运输拓展到包括金融服务、供应链管理等的全产业链。美的集团业务在进行数字化转型过程中逐步覆盖研发、制造、销售和物流，能够充分满足企业精细化运营和数字化转型需求，给集团财务数字化转型提供物质支持。
另外，美的集团在进行财务数字换转型过程中，利用统一数据平台建立标准统一的数字化标杆，打通内外部价值链，通过流程、数据、系统的 “三统一”进一步夯实了集团的管控管理与营运基础，将各业务板块与不同的组织部门汇总到统一的信息平台上，进行统筹运营，将财务数字化手段与财务人员的实际工作情况紧密相连，实现工作计划与具体业务组织之间的集成化管理。
(5) 优化组织结构
美的集团作为大型股份有限公司，在经历几次大型改革后，形成了多事业部组织结构形式。集团根据业务区别，在总部下设四大产业集团，分别负责日电、制冷、地产及机械设备业务。同时，四大产业集团根据产品及地区的不同划分了不同的产品及地区事业部，导致美的集团人员较多，关系复杂，管理难度较大。
随着美的集团开始进行财务数字化转型，集团将下属各业务组织、部门人员等对象构建为多重维度，通过分析目标对象的不同需求，强化财务部门中的数字化思想及应用，建立财务数据流通道，提升数字化管理的执行力，将其与财务业务处理相融合，发现企业在经营过程中的风险与不足，及时提出解决方案，从而促进资源优化配置，实现财务会计向管理会计转型，进一步优化集团的组织结构。
二、美的集团财务数字化转型过程中存在的问题及建议
1. 财务数字化转型过程中存在的问题
(1) 管理层在财务数字化转型中重点不明确
美的集团管理人员在经济市场运作及公司经营与管理方面极为擅长，但在财务数字化转型过程中没有对资金管理进行合 理规划，忽略转型过程中的重点问题。
一方面，美的集团依旧将转型的重点停留在数据处理阶段，导致转型长期处于信息化向数字化过渡阶段。2012—2015 年，美的集团为数字化转型投入20亿元，共有 5000 余人参与。其庞大的技术团队不利于业务流程梳理。此外，美的集团管理层决定收购一系列机器人企业，更是耗资巨大。这些决定使企业投入了大量资金，但于数字化转型收效甚微，总体性价比一般，而庞大的数字化团队和自动化投入则成为公司未来发展的隐患。
另一方面，美的集团管理层并未重视利用处理后的数据。财务数字化转型不仅涉及数据的处理，更重要的是懂得如何利用处理后的数据，进而通过充分利用数据带来的信息为企业发展创造更大价值。
(2) 数据的跨区域融合有待提升
美的集团等制造企业在步入数字化转型道路后，常在跨区域衔接处存在问题，使数据难以整合到一起、无法形成闭环，导致数字化转型之路困难重重。由于大部分企业在进行转型之前已应用了多种不同的财务软件或信息系统，经过几年甚至数十年的应用后，系统难免相互交错，在很大程度上会留下大量未经统一标准处理的数据信息。另外，由于美的集团的分公司分布在全国各地，不同区域的公司在通勤时间、办事专员、办公习惯等方面可能有所差异，这会造成数据交流时间难以匹配，进而导致分公司与分公司、分公司与母公司之间的数据统计与衔接存在问题。
(3) 业财一体化流程不连贯
美的集团作为一家集日用电器、暖通空调、机器人与自动化系统等产业为一体的企业，在进行财务数字化转型时，应将财务与业务紧密结合，借助精准的信息数据，将各部门的业务串联起来，强调不同部门人的主观能动性，从而实现各个环节连贯。但美的集团在实际转型过程中仍存在 2 个方面的问题。
一方面，管理层将精力放在工业数字化转型方面，并没有在财务、采购、销售等各个部门同时推进工作，将各个流程作为单项执行，缺乏统一管控战略及内部控制体系，未能将各部门的业务与财务紧密联系，难以实现资源共享，导致整体业务效率降低，从而增加了管理成本。
另一方面，由于获取信息的偏差，各部门所获得信息的可使用性降低，进而导致企业根据所获取信息做出的决策出现偏差。例如，美的集团作为家电企业，在进行家电研发与设计之前，并没有通过大量市场调研来确定市场需求，而是盲目进行生产与销售，导致产品滞销问题的产生，最终造成业务与财务之间无法形成闭环，不利于集团长远发展。
2. 财务数字化转型的优化建议
(1) 明确财务数字化转型重点
在摸索期，企业是无法靠自身设计出数字化转型方案的，因此，美的集团在制定战略及实施过程中应把握资源优势，适当学习优秀财务数字化转型企业的先进转型方案，吸取其转型过程中的经验教训，防止在陌生领域 “独断专行”。同时，更要注重提升公司管理层对数字化转型技术的学习，尽快建立并掌握核心财务信息平台，明确转型目的。只有这样，企业管理层才会做出最为恰当的方案，使企业在转型期少走弯路，降低公司对财务数字化转型的投入产出比。此外，公司管理层也要注重对数据的利用，借助数据分析了解市场状况、行业行情等，合理配置资源，有效分配资金，精准地设计出最适合企业自身的转型方案，最大限度地节省转型成本，从而形成成熟的解决方案。
(2) 优化集团业财一体化流程与体系
如今，在由互联网、大数据及信息数据平台等要素组成的 IT 环境中，企业应将经营中的业务流程、财务会计流程及管理流程进行有机融合，建立业务驱动下的业财一体化处理体系，使财务数据与业务活动融为一体。根据此要求，美的集团应认真分析现有情况，完善业财一体化制度体系，冲破传统财务会计的阻碍。管理层方面，美的集团应进行管理制度体系的改革，科学分配各部门成员，明确不同部门之间的职责。一方面，应针对各个部门制定相应的战略，实现管理制度化、制度流程化、流程表单化，以此提高业务流程的连贯性。例如，销售部门定期根据经营信息分析销售情况，及时向财务经理报告; 财务部门根据报告信息及时与存货部门协商，存货部门及时整理库存商品等，以此形成财务与业务相关联的闭环。另一方面，财务部门与业务部门应制定统一的统计口径，在系统中更加明确各个数据的含义，依据数据信息预测及制订市场计划，以有利于美的集团进一步扩大市场占有率。除此之外，美的集团还应建立健全有效的内部控制机制，制定统一的评价标准与考核机制，使各个部门相互制约和监督; 严格执行各项程序，利用信息科学技术，实现管理、供应链、存货、销售等活动的自动化，加强各部门流程的连贯性，最终实现业财一体，见图 2。
三、美的集团数字化转型带来的启示
1. 数字化转型需要全局思维
在以往企业构建信息化布局时，往往注重专业管理思维，主要通过各种管理工具将各业务活动及相关部门相连接。这种布局方式缺乏部门互通、业务联动等主动性。伴随着财务数字化转型的推进，企业管理者应具备全局思维，不能局限于利用管理工具。通过财务数字化转型，并借助当前互联网、区块链及人工智能等技术支持，对财务数据进行可视化分析，打破以往的局部、专业管理思维，重视各系统节点的融合与衔接，实现既保证专业管理，又切实提升工作协同效率。
2. 深化与优质企业的交流和合作
财务数字化转型不仅包括技术项目，而且涉及财务管理、金融服务等咨询项目。对我国大型企业而言，在转型过程中确保数据的真实性、有效性、及时性和安全性尤为重要。另外，在转型初期，由于我国大部分企业缺乏财务数字化经验，可以选择与国内外在业务衔接、活动流程方面有成熟方案或平台的企业进行交流合作，不仅可以高效处理企业财务转型期间相关部门的交接升级困难问题，而且能够顺应国际发展趋势，为拓展海外市场奠定技术基础。
因此，我国正处于财务数字化转型过程中的企业应善于利用信息资源，有目的、有方法地与优质企业交流和合作，切勿在自身不熟悉的领域盲目创新。同 时，在寻求合作的过程中要吸取其转型的经验，尽快掌握属于本公司的核心技术，逐步脱离其他企业的掌控。
3. 提高财务信息系统数字化水平
美的集团在财务数字化转型方面决心很大、投入很多。美的集团借助 “大智移云物链”进行财务共享及数据预测，建立数据中台，实现财务信息化向财务数字化转型。另外，美的集团深入推进人工智能与 5G结合，聚焦财务预算、采购、销售、核算、税务等业务，依托 “大智移云物链”技术，实现财务预算数字化、业务场景化及经营简单化，逐步由管控型财务向战略型财务转型。
由此可见，财务信息系统的转型升级对我国大型企业而言尤为重要。以美的集团等大型制造业为例，可以通过改善流程、分配人力和重置系统等方案，并结合自身未来共享信息的特点，对财务信息系统平台的设计进行针对性改善; 利用财务机器人和智能盘点等技术，重新设计业务活动流程; 对现有财务信息系统进行全面分析与改良，并对财务信息系统运用守则及运营管理制度进行修订与完善，促进财务信息系统高效、安全应用。
4. 重视财务人员再造
在财务数字化转型过程中，员工特别是财务人员需要打破原有思维，改变固有工作方式与习惯，这会使相关从业人员对未知工作方式产生陌生感。财务人员再造要求企业在转型过程中，一方面，要及时对财务人员职能进行划分，并定期对其进行培训与考核，使其及时了解国家最新会计政策、行业状况及金融市场发展等，促进人才队伍建设; 另一方面，要构建财务信息化流程，减轻财务人员工作压力，确保财务部门有足够精力从事分析、预算和决策等财务工作，并从中总结经验，促进财务管理模式的改进与完善。除此之外，企业还可以引进复合型人才，给予精通财务与 IT ( 互联网技术) 的人才物质激励，提高全体员工参与财务数字化转型的积极性。
四、结语
随着 “大智移云物链”等技术的发展，我国部分企业开始进入财务数字化时代，但仍处于初级阶段。本文以美的集团为研究案例，从基础、发展与转型 3个方面分析其具体的财务数字化转型过程。研究发现，美的集团稳步推进财务数字化转型升级，面对转型过程中遇到的困难采取有效的应对措施，其转型升级成果有助于企业促进业务集成化、提高运营效率及促进公司财务转型，可普遍应用于制造业企业，以降低投入产出比、获取长期利润。由于目前我国学者对财务数字化转型的研究较少，美的集团在转型过程中难免存在困难，如数据的跨区域衔接不顺畅、业财一体化流程不连贯等。针对以上问题，本文给出了针对性建议，以帮助企业完善转型战略。另外，本文还根据美的集团在进行财务数字化转型中的可取之处对其他企业提供案例启示，以帮助整体行业进行转型。
翻译：
Since 2012, Midea Group has been focusing on breakthroughs in personalized key technologies, enhancing corporate competitive advantages, constantly increasing R&D investment, expanding R&D advantages worldwide, and setting up six R&D centers, including 33 R&D fields. In the process of business model innovation, Midea Group has conceived a new model of digital innovation business, whose main function is to provide software services for enterprises’ digital transformation and solve the problem of unmanned retail. Midea Group officially began its financial digital transformation in 2013. It has experienced the era of digitalization 1. 0 and digitalization 2. 0 successively, and realized the transformation process from accounting computerization to informatization and then to digitalization. This transformation is not only a digital reform, but also a deep business change, involving many aspects such as home appliance manufacturing, human resources and financial management.
Case studies and research findings
1. Financial digital transformation process of Midea Group
(1) lay the foundation
In 2013, under the background of a series of stimulus policies supported by the state and slow growth of industry demand, the change of e-commerce channels, Internet operation mode and the comprehensive development of intelligent products in China’s home appliance industry promoted the transformation and upgrading of home appliance enterprises. Guided by the three strategies of “product leadership, efficiency driven and global operation”, Midea Group takes consumers as the center, strengthens scientific and technological innovation investment and product development, improves basic and core technical capabilities, and gradually begins to computerized financial information to pave the way for the transformation of financial management.
By using ERP (Enterprise Resource planning) system to input information, standardize accounting process and subject standards and establish a unified management and control system, Midea Group laid the foundation for the digital transformation of corporate finance.
First, financial information technology, the implementation of an integrated comprehensive process management system. Financial personnel initially get rid of the previous manual accounting method, focus on “capital, accounting and statements”, optimize the financial system function with ERP system as the core, promote the transparency of information data and improve the efficiency of financial accounting operation. The company released the M-Smart smart home strategy, based on the company’s most complete product group advantage and user base in the world, with big data and intelligent manpower as technical means, to complete the internal and external unified cooperation of the company’s finance.
Second, in terms of capital management, the establishment of unified financial management standards, including unified business activity process, unified financial data standards, and unified accounting policies. Through the financial information system platform, Midea Group manages the funds of the parent and subsidiary companies in a unified way to realize the physical and data centralization of funds.
Third, in terms of overseas markets, the construction of overseas control system should be improved. The operation and management system of multinational companies has been initially established, and the standard process system has been gradually improved with the support of big data at home and abroad. A set of early warning and error correction system centering on financial internal control, internal audit, external audit and legal management has been established to prepare for the realization of the digital unification of transnational finance.
(2) Promoting development
Midea Group makes full use of OCR (optical character recognition), RPA (robot process automation) and so on to implement fine management, further expand the financial digitization process, and promote the further development of digital transformation.
On the one hand, to establish the “three unified” goal centering on “unified process, unified master data and unified IT system”, Three management platforms, BI (business intelligence), FMS (flexible manufacturing system) and HRMS (human resource management system), and two technology platforms, MIP (enterprise integrated management platform) and MDP (marketing data platform), are established. By unifying process, data and system, The software guarantee for the group’s financial management operation has been realized, and the group’s financial operation, management analysis and data standardization have been optimized and improved.
On the other hand, the implementation of fine management, further reduce organizational levels, improve organizational structure, stimulate the work vitality of the whole financial department; Increase research and development of digital equipment, and investment in the research and development of financial robots, and constantly improve the efficiency of financial and accounting personnel; We will strengthen the coordinated development of industrial chains and build a big data platform of “industry plus finance”.
(3) Seek transformation
With the help of “Great wisdom moving cloud material chain”, Midea Group conducts financial sharing and data forecasting, establishes data center, and realizes the transformation from accounting informatization to financial digitalization.
Relying on the comprehensive support of the group’s economic system, it builds a dual-engine management mechanism of “people and finance”, and builds a unified data platform based on financial sharing. Through the implementation of partner, amoeba mode, to stimulate the vitality of enterprise employees; Through the construction of financial operation visualization and industry and finance integration management platform, formulate the unified standard of financial data, so as to achieve hierarchical management; Through comprehensive budget and operation analysis, the depth value of financial data is mined to effectively promote financial digital transformation.
In addition, Midea Group further promotes the combination of artificial intelligence and 5G, focuses on the financial budget, procurement, sales, accounting and tax and other businesses, and realizes the digitalization of financial budget, business scenarios and operation simplification based on the “great wisdom cloud matter chain” technology, gradually transforming from managemention-based finance to strategic finance.
2. Influence of financial digital transformation on Midea Group
(1) Improve operation efficiency
Financial digital mode with intelligent audit, intelligent collection and other application technology, greatly reduce the labor cost of financial personnel, and improve the operating efficiency and overall profit. Compared with the past, under the same workload, the process from single approval to batch processing, improve the pace of work, improve work efficiency. On the one hand, the subsidiaries reduce the duplication of work and posts, change personnel miscellaneous phenomenon and fine management team; On the other hand, the digital transformation promoted the improvement of Midea Group’s operating efficiency, reduced inventory, increased accounts receivable turnover, and selectively entered into the field of high value-added products, strengthened research and development investment, resulting in a substantial increase in product operating income and net profit. The operating income and net profit of Midea Group from 2013 to 2020 are shown in Figure 1.
As can be seen from Figure 1, after the digital transformation in 2013, Midea Group achieved stable growth in operating revenue and net profit, and withstood the impact of the overall depression of the household appliance industry in 2015. In 2017, Midea Group entered the “World Top 500” with an annual revenue of $24.6 billion, becoming the only Chinese household appliance company on the list that year. The financial digital transformation has promoted the operation efficiency of enterprises, and promoted the improvement of the overall operating condition of Midea Group to a large extent.
(2) Help enterprises achieve better value chain management
Midea Group’s financial digital transformation has changed the way some employees work. Take the financial department for example, different from the previous manual processing, after the transformation, the financial personnel rely more on computer and financial software for business processing. On this basis, with the help of financial digital transformation, resource allocation can be optimized, financial processing efficiency can be improved, the upper, middle and downstream of the whole value chain can be closely integrated, and the specific application methods of the value chain can be changed.
In addition, through the extensive application of digital technology, various business information can be collected more accurately, efficiently and completely. After obtaining all the data of the whole value chain, the data can be summarized, calculated and analyzed, so as to gain insight into the new needs of users at the fastest speed, provide better products and services in the shortest time, and thus enhance the core competitiveness of enterprises.
(3) Promote the financial transformation of the company
Through the financial digital transformation, the financial personnel of Midea Group no longer repeat the previous heavy and complex basic accounting work, but devote more time and energy to the company’s business activities and strategic decisions, gradually form a “strategy + business + sharing” as one of the financial development mode, give full play to the due function of financial management. Promote the transformation of enterprise finance from accounting to management analysis.
In addition, under traditional conditions, subsidiaries of Midea Group report their financial data to the head office after accounting and analysis, and the management of the head office makes decisions. After the financial digital transformation, Midea Group carries out unified accounting analysis, tax planning, financial forecast and earnings management on the financial data of the headquarters and subsidiaries, and uses financial software for unified management, which can not only reduce human errors, but also make the financial management function play a real role, providing strong support for the group’s overall scientific decision-making.
(4) Promote business integration
At present, most large Chinese enterprise groups are in the primary stage of financial digital transformation. At this stage, the overall technology is not in place, leading to the separation of different business information between the parent and subsidiary companies, and the information data is independent from each other, which cannot be fully used.
The overall business layout of Midea Group can be summarized as “diversification, globalization, intelligent” three characteristics. With the growth of user income and the continuous expansion of the Internet’s enabling range, customer demand has expanded from single software, industrial products and logistics to the whole industry chain including financial services, supply chain management, etc. In the process of digital transformation, the business of Midea Group gradually covers research and development, manufacturing, sales and logistics, which can fully meet the needs of enterprises’ fine operation and digital transformation, and provide material support for the group’s financial digital transformation.
In addition, in the process of financial digital transformation, Midea Group uses the unified data platform to establish a standard and unified digital benchmark, open up the internal and external value chains, further consolidate the group’s control, management and operation foundation through the “three unification” of process, data and system, and collect all business segments and different organizational departments on a unified information platform for overall operation. The financial digital means and the actual work of financial personnel are closely linked to realize the integrated management between the work plan and the specific business organization.
(5) Optimize the organizational structure
As a large joint-stock company, Midea Group has formed a multi-division organizational structure after several large-scale reforms. According to the business differences, the group has four industrial groups under the headquarters, which are responsible for the business of electricity, refrigeration, real estate and mechanical equipment. At the same time, the four industrial groups are divided into different product and regional divisions according to different products and regions, resulting in a large number of personnel, complex relationships, and difficult management.
As Midea Group begins to carry out financial digital transformation. The group constructs its subordinate business organizations, department personnel and other objects into multiple dimensions. By analyzing the different needs of the target objects, the group strengthens the digital thought and application in the financial department, establishes the financial data circulation channel, improves the execution force of digital management, and integrates it with financial business processing. Discover the risks and deficiencies of enterprises in the process of operation, and put forward solutions in time, so as to promote the optimal allocation of resources, realize the transformation from financial accounting to management accounting, and further optimize the organizational structure of the group.
Problems and suggestions in the process of financial digital transformation of Midea Group
1. Problems in the process of financial digital transformation
(1) The management has unclear priorities in financial digital transformation
The managers of Midea Group are very good at economic market operation and corporate operation and management. But they did not make reasonable planning for capital management in the process of financial digital transformation. And ignored the key issues in the transformation process.
On the one hand, Midea Group still focuses on the data processing stage of transformation, resulting in a long-term transition from informatization to digitalization. From 2012 to 2015, Midea Group invested 2 billion yuan for digital transformation, involving more than 5,000 people. Its large technical team is not conducive to streamlining business processes. In addition, Midea Group’s management decided to buy a series of robot companies, more expensive. These decisions make the enterprise invest a lot of capital. But the digital transformation has little effect, the overall cost performance is not good. And the huge digital team and automation investment become the hidden danger of the company’s future development.
On the other hand, Midea Group management did not pay attention to the use of the processed data. Financial digital transformation not only involves the processing of data, more importantly. It is to know how to use the processed data. And then make full use of the information brought by the data to create greater value for the development of enterprises.
(2) Cross-regional data fusion needs to be improved
After entering the road of digital transformation, manufacturing enterprises such as Midea Group often have problems in the cross-regional connection. Which makes it difficult to integrate data together and form a closed loop, resulting in numerous difficulties on the road of digital transformation. Since most enterprises have applied a variety of different financial software or information systems before the transformation. After several years or even decades of application, the system will inevitably cross each other, leaving a large number of data information without unified standard processing to a large extent. In addition. Since Midea Group’s branches are distributed all over the country, companies in different regions may have differences in commuting time, clerks, office habits and other aspects. Which will make it difficult to match the time of data exchange. And thus lead to problems in data statistics and connection between branches and parent companies.
(3) The process of industry and finance integration is inconsistent
As an enterprise integrating household appliances, HVAC, robots and automation systems. Midea Group should closely combine finance and business when carrying out financial digital transformation. With the help of accurate information data, the business of various departments should be connected in series. And the subjective initiative of people in different departments should be emphasized. So as to achieve the coherence of each link. However, there are still two problems in the actual transformation of Midea Group.
On the one hand, the management focuses on the industrial digital transformation. Instead of promoting the work in various departments such as finance, procurement and sales at the same time, implementing each process as a single process, lacking unified management and control strategy and internal control system, failing to closely connect the business of each department with the finance. It is difficult to realize resource sharing, resulting in lower overall business efficiency. This increases administrative costs.
On the other hand, due to the deviation of information acquisition, the usability of the information obtained by various departments is reduced. Which leads to the deviation of decisions made by enterprises based on the information acquired. For example, Midea Group, as a household appliance enterprise. Did not determine the market demand through a large number of market surveys before carrying out the research and development and design of household appliances. Instead, it blindly carried out production and sales. Which led to the problem of unmarketable products and ultimately resulted in the failure to form a closed loop between business and finance. Which was not conducive to the long-term development of the group.
2. Optimization suggestions for financial digital transformation
(1) Clarify the focus of financial digital transformation
During the exploration period, the enterprise cannot design the digital transformation plan by itself. Therefore, Midea Group should grasp the resource advantage in the process of strategy formulation and implementation. Properly learn the advanced transformation plan of excellent financial digital transformation enterprises. Learn the experience and lessons in the transformation process, and prevent the “dogmatic” in the unfamiliar field. At the same time, more attention should be paid to improving the learning of digital transformation technology by the company’s management. Establishing and mastering the core financial information platform as soon as possible, and clarifying the transformation purpose.
Only in this way can the management of the enterprise make the most appropriate plan to reduce the detours of the enterprise in the transition period and reduce the input-output ratio of the company to the financial digital transformation. In addition, the management of the company should also pay attention to the use of data, understand the market conditions and industry conditions with the help of data analysis, rationally allocate resources, effectively allocate funds, and accurately design the most suitable transformation plan for the enterprise, so as to save the transformation cost to the maximum extent, so as to form mature solutions.
(2) Optimize the group’s industry-financial integration process and system
Nowadays, in the IT environment composed of the Internet, big data and information data platform and other elements, enterprises should organically integrate the business process, financial accounting process and management process, establish a business-driven industry-financial integration processing system, so as to integrate financial data with business activities. According to this requirement, Midea Group should carefully analyze the existing situation. Improve the industry and finance integration system, break through the obstacles of traditional financial accounting. In terms of management, Midea Group should reform the management system. Scientifically allocate members of each department, and clarify the responsibilities between different departments.
On the one hand, corresponding strategies should be formulated for each department to achieve management institutionalization, system process, process form, in order to improve the continuity of business processes.
For example, the sales department regularly analyzes the sales situation according to the business information and timely reports to the financial manager. The financial department timely negotiates with the inventory department according to the report information. And the inventory department timely arranges the inventory goods, etc. So as to form a closed loop related to finance and business.
On the other hand, the financial department and the business department should develop a unified statistical aperture. More clearly define the meaning of each data in the system, forecast and make market plans according to the data information. In order to help Midea Group to further expand the market share. In addition, Midea Group should also establish a sound and effective internal control mechanism, formulate unified evaluation standards and assessment mechanism, so that each department constraints and supervision; Strictly implement all procedures, use information science and technology to realize the automation of management, supply chain, inventory, sales and other activities, strengthen the coherence of the process of each department, and finally realize the integration of industry and finance, as shown in Figure 2.
Enlightenment brought by the digital transformation of Midea Group
1. Digital transformation requires global thinking
In the past, enterprises often paid attention to professional management thinking when constructing information layout. Mainly connecting various business activities and related departments through various management tools. This layout mode lacks initiative such as department interworking and business linkage. With the promotion of financial digital transformation, enterprise managers should have a global thinking. Not limited to the use of management tools. Through financial digital transformation, and with the help of the current Internet, blockchain and artificial intelligence and other technical support, the visual analysis of financial data, break the previous local and professional management thinking, attach importance to the integration and connection of each system node, to ensure professional management, and effectively improve the collaborative efficiency of work.
2. Deepen exchanges and cooperation with high-quality enterprises
Financial digital transformation includes not only technical projects, but also consulting projects such as financial management and financial services. For large Chinese enterprises, it is particularly important to ensure the authenticity, validity, timeliness and security of data during the transformation process. In addition, at the early stage of the transformation, due to the lack of financial digitization experience in most Chinese enterprises, they can choose to communicate and cooperate with domestic and foreign enterprises with mature schemes or platforms in terms of business connection and activity process, which can not only efficiently deal with the difficulties in the handover and upgrading of relevant departments during the financial transformation of enterprises. But also conform to the international development trend. Lay a technical foundation for expanding overseas markets.
Therefore, Chinese enterprises, which are in the process of financial digital transformation, should be good at using information resources, communicate and cooperate with high-quality enterprises purposefully and methodly, and do not blindly innovate in fields they are not familiar with. At the same time, in the process of seeking cooperation, we should learn the experience of its transformation. Grasp the core technology of our company as soon as possible, and gradually break away from the control of other enterprises.
3. Improve the digitalization level of financial information system
Midea Group in the financial digital transformation is very determined, a lot of investment. With the help of “Great wisdom moving cloud material chain”, Midea Group conducts financial sharing and data prediction, establishes data center. And realizes the transformation from financial informatization to financial digitalization. In addition, Midea Group further promotes the combination of artificial intelligence and 5G, focuses on financial budget, procurement, sales, accounting, tax and other businesses. And relies on the “great wisdom move cloud chain” technology to realize the digitalization of financial budget, business scenarios and operation simplification. And gradually transforms from managemention-based finance to strategic finance.
Thus, the transformation and upgrading of financial information system is particularly important to Chinese large enterprises. Taking Midea Group and other large manufacturing industries as an example. We can improve the design of the financial information system platform by improving the process. Allocating manpower and resetting the system, and combining the characteristics of our future information sharing. Redesigning business activity processes by using technology such as financial robots and intelligent inventory. Comprehensively analyze and improve the existing financial information system, and revise and improve the financial information system application code and operation management system. So as to promote the efficient and safe application of the financial information system.
4. Pay attention to financial personnel reengineering
In the process of financial digital transformation, employees, especially financial personnel. Need to break their original thinking and change their inherent working methods and habits. Which will make relevant practitioners feel strange to the unknown working methods. Financial personnel reengineering requires enterprises in the transformation process. On the one hand, to timely divide the functions of financial personnel, and regularly train and assess them. So that they can timely understand the latest national accounting policies, industry conditions and financial market development, promote the construction of talent team;
On the other hand, it is necessary to build the financial informatization process, reduce the working pressure of financial personnel. Ensure that the financial department has enough energy to engage in analysis, budget and decision-making and other financial work. And draw lessons from it to promote the improvement and perfection of the financial management mode. In addition, enterprises can also introduce interdisciplinary talents, give material incentives to talents proficient in finance and IT (Internet technology). And improve the enthusiasm of all employees to participate in the financial digital transformation.
Conclusion
With the development of technology such as “great wisdom moves cloud matter chain”. Some enterprises in our country have begun to enter the financial digital age, but it is still in the initial stage. Taking Midea Group as a case study. This paper analyzes its specific financial digital transformation process from three aspects: foundation, development and transformation. It is found that Midea Group steadily promotes financial digital transformation and upgrading. And takes effective countermeasures in the face of difficulties encountered in the transformation process.
Its transformation and upgrading results help enterprises promote business integration. Improve operational efficiency and promote corporate financial transformation. And can be widely applied to manufacturing enterprises to reduce the input-output ratio and obtain long-term profits. As there are few researches on financial digital transformation by Chinese scholars at present. Midea Group inevitably has some difficulties in the transformation process. Such as the smooth cross-regional connection of data and the incoherent process of industry and finance integration. In view of the above problems, this paper gives specific suggestions to help enterprises improve the transformation strategy. In addition, according to the merits of Midea Group in financial digital transformation. This paper also provides inspiration for other enterprises to help the overall industry transformation.
本文由数字化转型网（www.szhzxw.cn）转载而成，来源：财智无界；编辑/翻译：数字化转型网宁檬树。
免责声明: 本网站(https://www.szhzxw.cn/)内容主要来自原创、合作媒体供稿和第三方投稿，凡在本网站出现的信息，均仅供参考。本网站将尽力确保所提供信息的准确性及可靠性，但不保证有关资料的准确性及可靠性，读者在使用前请进一步核实，并对任何自主决定的行为负责。本网站对有关资料所引致的错误、不确或遗漏，概不负任何法律责任。
本网站刊载的所有内容(包括但不仅限文字、图片、LOGO、音频、视频、软件、程序等) 版权归原作者所有。任何单位或个人认为本网站中的内容可能涉嫌侵犯其知识产权或存在不实内容时，请及时通知本站，予以删除。
