恒逸集团在2019中国民营企业500强中列第28位，在2019浙江省民营企业100强榜单中名列第四位。作为千亿级企业中从CFO华丽转身为CEO的创变者代表，倪德锋博士在演讲中结合自己经历，向有志于为自己的未来“加一横”的CFO和财务经理们提出了诸多宝贵建议，并着重强调了“数字经济时代下财务人员的数字化转型”。数字化转型网www.szhzxw.cn
从企业战略，到商业模式，再到业财融合，在这个过程中，最难的环节就是业财融合。财务总监可以看透商业模式，并且使得整个企业资源合理调配、推动战略落地，这些是财务的职能。
恒逸集团属于传统行业，做纺织出身而且专注产业，现在是全球最大的化纤石化企业集团，去年产值约1500亿元，今年产值预计将突破2000亿元。作为传统企业如何迎接新技术、新模式和新范式的挑战？这是我一直在思考和探索的一个课题。我的第一份工作是在浙江天健会计师事务所从事审计与税务咨询，然后进入传统企业做财务，又从财务转型到现在的总裁角色，可以说我是从财务转向业务，再转向产业和战略。今天我想主要给大家分享两点：第一，CFO角色转变需要什么样的条件；第二，在数字经济时代中，我们财务人员该如何实现角色转变，特别是如何实现思维的转变。数字化转型网www.szhzxw.cn
一、财务人员的转型，始于对自己的“不满足”
某种角度来讲，财务是个很苦的工作，怎么个苦法呢？
第一，元旦、五一、国庆等传统节假日都是1号开始，而传统财务每月都要面临1号结账的任务，所以在现行会计结算方式下，财务人员基本上没有节假日。第二，财务人员要不断学习，且不说会计准则每隔三五年一变，财务人员要根据会计准则与财税制度的变化不断更新自己专业技能，还要跟上信息技术带来的财务软件的升级换代，以及需要根据企业发展战略与业务模式的变化学习一些产业知识。第三，行政、采购、营销、人事、生产等大部分职能岗位，工作角色都有比较清晰的边界，而财务工作角色是无边界的，要和每个业务、每个部门打交道，发生业务关系，产生交集。
财务是一个需要终身学习的职业。
从财务人员职业发展路径来说，一个普通财务人员最起码要具备会计记账、会计电算化等基本知识，还要不断涉足非财务知识。我把非财务知识概括成PERMIT模型的六大板块：第一，政策(Policy)，指国家的经济政策、财税政策、金融政策以及产业政策等。如果你不了解会计政策之外的宏观政策，我想你职业岗位是很难升迁的，因为你的视野太窄，看问题的视角太低。第二，市场（Market），如果你不了解所在企业的产品市场，你是很难去管理供应链，与业务也是很难结合。第三，经济（Economy），我们要了解宏观经济如何运行，以便在投融资过程中适应经济形势的变化及时作出判断。另外的三块是：产业（Industry），技术(Technology)和变革（Revolution）。产业，你需要去了解产业链上下游如何变化，了解产业生态圈的关系，分析并判断产业的发展；技术，除了与行业和产品直接有关的技术，以及并不直接相关的技术，比如信息技术给财务工作带来的挑战和要求。变革，你需要保持时时突破自己的思维，即通过持续学习和实践让自己跳出“舒适区”，挑战自己固有的学习和工作模式。数字化转型网www.szhzxw.cn
财务人员职业发展过程，也是从专业财务到业务财务再到战略财务的角色转变过程。我经常对我们公司的财务人员说，如果你的职业生涯仅仅止步于一个财务会计岗位，人生其实是很悲哀的。如果仅了解基础会计知识，你充其量只是一个记录员，记记账，报报税，做做表，每月，每季、每年你的工作结果都困于三张报表（即资产负债表、利润表和现金流量表）。当财务人员上升到财务经理，他就要跨越这三张报表，开展财务制度和财务架构的设计，财务分析、预测、控制和监督工作，即要站在三张报表上面工作。当上升到财务总监，要跟金融结合，他的工作会涉及到并购、重组与整合，他就不是编制三张报表而是在创造三张报表，是对不同企业的三张报表进行模拟组合。财务总监的视角，不再是成史成本的视角，而是未来折现的视角，即根据企业未来现金流折现估算企业的价值，去思考企业未来现金流如何产生，未来企业值多少钱。从年薪角度看，财务人员再怎么熟能生巧，15万年薪就是天花板；如果上升到财务经理，年薪通常是15万起步，50万封顶；但如果到财务总监甚至到CEO，年薪是50万以上，上不封顶。
所以话说回来，财务人员一定要跳出“如何做三张报表”，转型到“如何用三张报表”。
二、数字经济颠覆传统模式，也带来财务人员自我颠覆的机会
这几年，像我们这样的工业企业，数字经济至少带了三种改变。数字化转型网www.szhzxw.cn
第一，生产方式的改变。过去是靠简单重复劳动，现在都换成了自动化、智能化机器操作，传统制造模式升级成智能制造模式，通过物联网技术可以产生海量的生产环节数据。第二，销售方式的改变。虽然我们生产的是工业品，但我们现在的产品超过95%已经实现线上销售。电子商务运用实现了从下订单到发货到配送到结算到融资整个供应链流程一体化，效率提高，成本降低，速度更快。第三，决策模式的改变。过去我们决策更多的取决于经验和习惯，但大家知道经验不可复制，难以传帮带。现在企业从生产、营销到行政办公所形成的数据，大量变成了可视化的数据图表。管理层可以根据数据图表的变动，科学高速地实施管理和决策，实现产品的智能化定价，客户分层分级管理和供应链金融，这都是数字经济对传统工业产业带来的改变。数字化转型网www.szhzxw.cn
会计是企业经济业务的反映，为什么会计容易造假？这是因为在纸质模式下，业务数据与会计数据经常脱钩，存在断层。财务工作停留在日常的记账和报表，财务人员更多的是坐在办公室里，根据纸质发票、手工凭证机械地记录和做账。由于我们凭证是纸质、手工编制的，从业务人员到财务人员手中，这个过程中是容易编造修改，且不容易复核。而现在数字经济模式下，财务数据直接可以取用原生态的业务数据，中间不经过人工处理，也就没有了造假的机会。
大家知道，首席财务官CFO跟首席执行官CEO，中间的F和E字面上只差了一横。这缺的一横是什么？是产业思维。在座的各位在理论和实务上都是非常卓越的财务总监或财务负责人，大家在日常过程中，有没有发现我们财务人员身上具有显著的岗位特质：第一是专业太专，第二是细节太细。绝大多数财务人员往往执着在自己的角色里“玩转财务”。
在世界500强中，企业总裁CEO岗位越来越多的一个渠道来源，就是从财务总监这条线来实现跨越升级的。企业总裁，有的来自于技术、营销和市场，但能做得游刃有余大都是我们财务。从财务经理到财务总监到总裁，贯穿其中主线就是从财务角色转型到业务和产业角色，也就是一个财务人员要实现职业转变，核心要素是保持变革思维，要融合业务和产业，所以“创变者”的“变”很重要。
如果想实现职业变迁，你的思维一定要保持变化。我始终强调，我们职业转变当中最重要的是思维变化。财务人员的思维，往往是成本思维，关注企业的成本和费用；到了财务经理，需要的是利润思维，要关注企业的产品结构和盈利能力；到了CFO，需要有金融思维，应该关注企业的投融资结构、资本结构，包括上市、重组和分红的技能；转型到CEO，就需要有产业思维，关注企业产业战略。
另外，财务人员要适应数字经济时代的变化和要求。数字经济有两个方面：一是数字经济的产业化，二是传统产业的数字化。在数字经济时代，数据就是企业的核心资产。所以，数字思维应该贯穿从财务人员到财务总监，财务部门和所有财务人员都应该成为企业数字化转型的推动者和先行者。
三、财务人必须发挥与生俱来的“数字思维”，延伸能力边界
大家都在讲业财融合，那么如何开展业财融合？跟业务融合，首先要依靠信息技术把业务与财务相连接。会计过去的角色主要以记录和控制为主，未来的角色，更多的应该是在分析、判断、预测。随着信息技术发展，财务人员要主动转变角色，我们不仅仅要学习会计准则相关的知识，也要沿着业务这条线，不断扩大非财务知识的覆盖面，不断延伸自己的专业边界。数字化转型网www.szhzxw.cn
财务人员成功转型，一方面随着业务层面加强学习，另一方面随着数字技术的大量应用，最终我们会走向智能财务，这时财务就不仅仅是一个普通记账职能，而是变成我们企业重大管理决策的支持者与参与者。从过去的简单记录转向分析、预测、洞察、判断，以实现我们角色的转变。
企业数字化转型过程中，财务人员应该是公司里最受益的。为什么这么说呢？
第一，财务人员本身就是在跟数据打交道。在企业数字化转型过程中，财务人员应该是推动者和先行者。第二，在转型过程中可以帮助公司实现新模式的嫁接，新业务的嵌入。从项目最初预算，投资测算到项目评价，以及在企业整个数字化的架构体系中，财务人员得天独厚，具有先天优势。
总之，无论你现在是普通的财务人员，还是处在财务总监这个关键岗位，又或者是未来需要转型到其他岗位，我给大家的建议是：第一，要积极拥抱新事物，不要把自己困在自己固有的思维和行为模式中，跳出“舒服区”，第二，要学会融合。现在这个社会，最大的不确定性是变化，思维、知识、角色、模式天天都在变化。放开自己的心胸，融合新的知识和新的业态，才能走出自我，大展宏图。
翻译：
Hengyi Group is ranked 28th in China’s Top 500 Private Enterprises 2019 and 4th in Zhejiang Province’s Top 100 Private Enterprises 2019. As a representative of the change-makers who have turned from CFO to CEO in 100 billion enterprises, Dr. Ni Defeng put forward many valuable suggestions to the CFO and financial managers who are interested in “adding a new level” for their future based on his own experience in his speech, and emphasized the “digital transformation of financial personnel in the era of digital economy”.
Ni Defeng, PhD, President of Zhejiang Hengyi Group Co., LTD
From enterprise strategy, to business model, and then to the integration of industry and finance, in this process, the most difficult link is the integration of industry and finance. Chief financial officer can see through the business model, make the whole enterprise resources reasonable allocation, promote the implementation of the strategy, these are the functions of finance.
Hengyi Group belongs to the traditional industry.数字化转型网www.szhzxw.cn
Hengyi Group belongs to the traditional industry. It was originally engaged in textile and focused on the industry. Now it is the world’s largest chemical fiber and petrochemical enterprise group, with an output value of about 150 billion yuan last year, and it is expected to exceed 200 billion yuan this year. As a traditional enterprise how to meet the challenge of new technology, new mode and new paradigm? This is a subject I have been thinking about and exploring.
My first job was in Zhejiang Tianjian CPA Firm engaged in audit and tax consulting, and then I joined traditional enterprises in finance, and then I moved from finance to the current role of president. I can say that I changed from finance to business, and then to industry and strategy. Today I would like to share with you two points: First, what conditions are required for the CFO role to change; Second, in the era of digital economy, we financial personnel how to realize the role change, especially how to realize the change of thinking. ,
First, the transformation of financial personnel begins with their “dissatisfaction”.
In a way, finance is a hard job. How is it hard?
First, New Year’s Day, May Day, National Day and other traditional holidays are 1 start, and the traditional financial monthly to face the task of 1 checkout, so in the current accounting settlement method, financial personnel basically no holiday.
Second, financial personnel should continue to learn, not to mention accounting standards every three to five years a change, financial personnel should update their professional skills according to the changes of accounting standards and fiscal and tax systems, but also to keep up with the upgrading of information technology brought by the financial software, as well as the need to learn some industry knowledge according to the change of enterprise development strategy and business model.
Third, most functional positions, such as administration, procurement, marketing, personnel and production, have relatively clear boundaries, while the role of financial work is borderless, and needs to deal with each business and each department, business relationship and intersection.
Finance is a career that requires lifelong learning.
From the financial personnel career development path, an ordinary financial personnel should at least have accounting bookkeeping, accounting computerization and other basic knowledge, but also constantly involved in non-financial knowledge. I summarize non-financial knowledge into six parts of the PERMIT model. First, Policy refers to national economic policies, fiscal and tax policies, financial policies and industrial policies. If you do not understand the macro policies other than accounting policies, I think it is difficult for you to get promoted in your career position, because your vision is too narrow and your perspective is too low. 数字化转型网www.szhzxw.cn
Second, Market. If you do not understand the product market of your company, it is difficult for you to manage the supply chain and combine with the business.
Third, the Economy, we need to understand how the macro economy operates, so that in the process of investment and financing to adapt to the changes in the economic situation to make timely judgments. The other three are Industry, Technology and Revolution. Industry, you need to understand how the upstream and downstream of the industrial chain changes, understand the relationship between the industrial ecosystem, analyze and judge the development of the industry; Technology, in addition to directly related to the industry and product, as well as not directly related technology, such as information technology to financial work challenges and requirements. Change, you need to keep pushing your own thinking, that is, through continuous learning and practice to push yourself out of your comfort zone, challenge your own learning and working patterns.
The career development process of financial personnel is also a process of role transformation from professional finance to business finance and then to strategic finance.
I often tell financial people in my company that life is sad if you end up in a financial accounting position. If you only know basic accounting, you’re just a bookkeeper, keeping books, filing taxes, and making spreadsheets. You’re stuck with three statements (balance sheet, profit statement, and cash flow statement) every month, quarter, and year. When the financial personnel rise to the financial manager, he has to cross the three statements, carry out the design of financial system and financial structure, financial analysis, forecast, control and supervision, that is, to stand on the three statements. When he rises to the position of chief financial officer, he needs to combine with finance, and his job involves merger and acquisition, reorganization and integration.
Instead of preparing three statements, he is creating three statements, which is a simulation combination of three statements of different enterprises. The perspective of the financial director is no longer the perspective of historical cost, but the perspective of future discount, that is, to estimate the value of the enterprise according to the discount of the future cash flow, and to think about how the future cash flow of the enterprise is generated and how much the enterprise is worth. From the perspective of annual salary, financial personnel no matter how practice makes perfect, 150,000 annual salary is the ceiling; If you move up to financial manager, the annual salary is usually 150,000 yuan to start and 500,000 yuan to top; But if the chief financial officer or even the CEO, the annual salary is more than 500,000 yuan, there is no ceiling.
So, finance people have to move from “How to make three statements” to “how to use three statements.”
Second, the digital economy disrupts the traditional model, but also brings opportunities for financial personnel to subvert themselves
In recent years, the digital economy has brought at least three changes to industrial enterprises like ours.
First, the change in the mode of production. In the past, simple and repetitive labor has been replaced by automated and intelligent machine operation. The traditional manufacturing mode has been upgraded to intelligent manufacturing mode, and massive production data can be generated through the Internet of Things technology.
Second, the way sales have changed. Although we manufacture industrial products, more than 95% of our products are now sold online. The application of e-commerce has realized the integration of the whole supply chain process from order placing to delivery to distribution to settlement to financing, with higher efficiency, lower cost and faster speed.
Third, the change of decision-making mode. In the past, our decisions were based more on experience and habit, but we know that experience is hard to copy and hard to teach. Now the data formed by enterprises from production, marketing to administrative office have become a large number of visual data charts. The management can implement management and decision-making in a scientific and high-speed way according to the changes of data charts, realize the intelligent pricing of products, hierarchical management of customers and supply chain finance, which are all changes brought by the digital economy to the traditional industrial industries.
Accounting is the reflection of enterprise economic business, why accounting easy fraud?
This is because in the paper model, business data and accounting data often decoupled, there is a fault. Financial work stays in daily bookkeeping and statements, while financial staff sit in the office and record and make accounts mechanically according to paper invoices and manual vouchers. As our vouchers are prepared by hand and paper, it is easy to fabricate and modify them in the process from business personnel to financial personnel, and it is not easy to review. And now under the digital economy model, financial data can be directly taken from the original business data, the middle without manual processing, there is no chance of fraud.
You know, the CFO, the CFO and the CEO, the F and the E are literally one cross apart. What is this missing piece? It’s industrial thinking. All of you present here are very excellent financial directors or financial persons in theory and practice. In the daily process, do you find that our financial personnel have remarkable post characteristics:. The first is too professional, the second is too detailed. Most financial people tend to stick to their role of “playing with finance.”数字化转型网www.szhzxw.cn
In the world’s top 500 companies, an increasing number of CEO positions from a channel source, is from the CFO line to achieve leapfrog promotion. Some ceos of enterprises come from technology, marketing and marketing, but most of them are from finance. From the financial manager to the chief financial officer to the president. The main line running through is the transition from the financial role to the business and industry role. That is to say, the core element of a financial personnel to achieve career change is to maintain the thinking of change and integrate the business and industry, so the “change” of “maker” is very important.
If you want to make a career change, you must keep changing your thinking.
I always insist that the most important change in our career is a change in thinking. The thinking of financial personnel is often cost thinking, focusing on the cost and expenses of the enterprise. To the financial manager, the need is profit thinking, to pay attention to the enterprise’s product structure and profitability. As a CFO, they need to have financial thinking and pay attention to the investment and financing structure and capital structure of the enterprise. Including the skills of listing, restructuring and dividend. The transition to CEO requires an industrial mindset and a focus on corporate industrial strategy.
In addition, financial personnel should adapt to the changes and requirements of the digital economy era. Digital economy has two aspects: one is the industrialization of digital economy. And the other is the digitalization of traditional industries. In the age of digital economy, data is the core asset of enterprises. Therefore, digital thinking should run through from financial personnel to chief financial officer. And the financial department and all financial personnel should become the promoters and pioneers of digital transformation of enterprises.
The above picture shows the site of the 2019 Caineng Committee of 100 (Yangtze River Delta) Summit. Where the President’s Triangle Branch of Caineng Book was officially established. (See the “Caineng 100” Yangtze River Delta Summit, hot discussion on Caineng Evolution in the era of Intelligence +)
Third, financial people must play the innate “digital thinking”, extend the ability of the boundary
Everyone is talking about the integration of industry and finance. So how to carry out the integration of industry and finance? To integrate with business, we must first rely on information technology to connect business with finance. The role of accounting in the past was mainly to record and control. And the role of accounting in the future should be more analysis, judgment and prediction. With the development of information technology, financial personnel should take the initiative to change their roles. We should not only learn the knowledge related to accounting standard. But also continue to expand the coverage of non-financial knowledge along the line of business. And continue to extend their professional boundaries.
The successful transformation of financial personnel. On the one hand, with the strengthening of learning at the business level. On the other hand, with the large number of applications of digital technology. We will eventually move towards intelligent finance, then finance is not only a general bookkeeping function. But become the supporters and participants of major management decisions of our enterprises. Moving from simple recording to analysis, prediction, insight, and judgment to achieve the transformation of our role.数字化转型网www.szhzxw.cn
In the process of enterprise digital transformation, financial personnel should be the most benefit of the company. Why do you say that?
First, financial people themselves are dealing with data. In the process of enterprise digital transformation, financial personnel should be the promoters and pioneers. Secondly, in the process of transformation. It can help the company realize the grafting of new models and the embedding of new businesses. From initial project budget, investment calculation to project evaluation. As well as in the enterprise’s entire digital architecture system, financial personnel are blessed with innate advantages.
In conclusion, whether you are an ordinary financial person now. Or you are in the key position of CFO, or you need to transition to other positions in the future, my advice to you is: first, embrace new things. Don’t get trapped in your own thinking and behavior patterns, get out of your comfort zone, and second, learn to integrate. In today’s society, the biggest uncertainty is change. Thinking, knowledge, roles and patterns are changing day by day. Only by opening up one’s mind and integrating new knowledge and new forms of business. Can one get out of oneself and achieve great ambitions.
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