摘要：以大数据、人工智能、物联网为代表的新兴技术与传统产业加速融合，正在全方位引领各产业进入数字化、智能化新阶段。中国中车集团有限公司在构建财务数字化建设条件综合评价模型、综合分析各单位财务能力成熟度、评价各单位数字化准备充分度的基础上，提出了“1654”财务数字化建设方法论，即以“建设具备中车特色的数智型财务体系” 为主攻目标、以“智慧、融合、使能、协同、洞察、远见”为建设方向，以“打造财经数据中心、搭建业财融合网络、建立卓 越运营机制、构筑经营分析大脑、绘制战略经营地图”为主要举措，以文化、组织、人才、数据支撑为重要保障的财务数字化建设顶层规划蓝图，深入拓展财务职能，加快革新财务能力，促使财务真正发挥支撑战略、支持决策、服务业务、创造价值、防控风险的关键作用，推动公司价值型财务管理战略转型。
2022 年3 月，国务院国资委发布《关于中央企业加快建设世界一流财务管理体系的指导意见》，明确提出“加强数据源端治理，提升数据质量， 维护数据资产，激活数据价值”。中国中车集团有限公司（以下简称中国中车）据此提出了“1654”财务数字化建设方法论，绘制了财务数字化建设顶层规划蓝图，进一步推动公司价值型财务管理战略转型，为经营管理数字化及产业数字化构建坚实基础。
一、中车财务数字化建设条件
为摸清财务数字化转型的基础条件，理清后续财务数字化的推进思路， 集团选取了营收规模较大、主业归属核心业务板块的七家下属智能制造示范企业进行重点考察，包括中车长春轨道客车股份有限公司、中车唐山机车车辆有限公司、中车青岛四方机车车辆股份有限公司、中车青岛四方车辆研究所有限公司、中车株洲电力机车研究所有限公司、中车株洲电力机车有限公司和中车株洲电机公司。通过对七家一级子公司的走访调研，重点把握核心下属单位在财务能力、财务痛点诉求、数字化规划举措等方面的相关信息，切实了解到一线单位财务转型最新情况，并为精准、科学地做好集团财务数字化规划设计奠定坚实的信息与数据基础。
集团有针对性地构建了财务数字化建设条件综合评价模型，以财务能力成熟度和数字化准备充分度为两大维度，综合分析各单位的财务能力，细致评价各单位在数字化方面的准备条件，形成了对于数字化建设的能力适配和条件匹配情况的总体认识。
（一）财务能力成熟度
中国中车财务能力成熟度评估模型从财务会计能力、业务支持能力、管理会计能力、决策支持能力四个层次出发，综合评价财务在价值守护、价值创造等方面发挥的作用。
1. 财务会计能力。
在财务核算模块，多数单位积极推进ERP、共享平台等信息系统的上线与业财集成，推进财务制度、科目、核算标准的相对统一，建立较为完善的核算质量稽核机制，推动财务核算标准化、核算效率及质量达到规范水平。少数单位存在信息系统未完全统一、部分业务缺乏系统支撑、核算流程设计欠合理等待优化点。
在资金结算模块，依托财务共享建设和资金结算系统建设，借助财企直连、票据直连等功能，各单位已显著提升了资金结算效率，实现了对资金结算风险的有效把控，但目前各单位对于海外资金结算业务的管控力度稍弱，高效资金结算手段覆盖度有待进一步提升。
在报表编制模块，各单位目前报表编制规则明确、流程规范，核算系统能基本支撑三大主表及合并报表的出具与上报。提升报表出具自动化程度、强化对海外单位报表出具的监管力度成为下一步改进的主要方向。
2. 业务支持能力。
已实施财务共享的下属单位普遍建立了战略财务、业务财务、共享服务“三分天下”的财务组织架构，未实施共享的单位已有相关举措以切割财务核算与财务管理职能，为加强业财融合、提高财务的业务支持能力奠定基础。
通过组织设置、职能完善、编制设计等措施，各单位已基本实现业务财务在市场、供应链、产品、客户、售后的全价值链上参与经营风险防控，目前业务财务深度参与的价值链环节包括订单报价支持、采购及销售合同评审、收入收款管理、产品/ 项目成本费用管控。当前集团及下属单位聚焦进一步拓展业务财务的职能范围，助推财务纵深切入业务关键节点提供有效决策意见，提升业务支持能力。
3. 管理会计能力。
各单位基本实现了从预算、成本、分析、绩效、费用、内控风险、资本资金七个维度对管理体系的优化，但内部单位之间管理机制、信息化水平差异较大，存在一定的管理提升空间。从各个维度来看， 各调研单位着力于费用管理提升，从体系搭建、费用分析、费用压降、行为引导等多方面推进，着力打造多维度精细化费控体系。借助信息系统搭建、制度流程优化、数据资源整合等多项举措，各单位在预算、成本、绩效、内控风险、资本资金等管理维度基本达到规范水平，但财务分析能力差异较大，且普遍存在待优化点。
4. 决策支持能力。
从决策支持所应用的信息范围来看，多数单位业务系统和财务系统覆盖度较高，系统中业财数据积累丰富。后续需强化对包括财务数据在内的产品价值链内外部信息的深度挖掘。从决策相关技术工具应用来看，主数据管理系统和BI（商业智能）系统已在部分单位得到了一定程度的应用，正从试点阶段转向快速推广和深度应用阶段。
（二）数字化准备充分度
集团将各调研单位数字化规划与举措、组织人员、系统与数据、制度流程四个方面情况设定为评估重点， 深入了解下属单位财务数字化建设条件，深刻把握数字化转型推进的优势和薄弱环节。
1. 规划与举措。在规划层面，各调研单位已基本制定了数字化转型的顶层设计，由集团在财务数字化方面整体设计、统筹推进，敦促各单位制定明确、细化、具有中车特色并适应自身发展需求的财务数字化专项转型方案，并通过具体项目实施完成进一步落地。在实践层面，各单位在生产、制造及研发等领域有了初步的数字化建设成果，正加速探索业财场景与数字化工具的创新融合，推进财务数字化转型纵深发展。
2. 组织人才。在组织职能与部门协作方面，已实施财务共享的单位均已构建了专业化分工的财务管理体系，财务部门与运营管理部门开展了较为紧密的协作，为财务转型和财务数字化提供了坚实的组织基础。在人员培养与管理方面，各单位均已认识到财务数字化人才的重要性，加快引进和培养复合型的财务数字化人才， 优化“选育用留”机制 ；部分单位已逐步开始培养骨干人员，为数字化工作提供人才支撑。
3. 系统与数据。在信息系统方面，大部分调研单位财务及业务系统的统建度较高，研发、采购、生产、销售等业务环节已基本实现系统全覆盖，并结合财务数字化规划，根据需求优先级分期推进财务管理系统建设。在数据治理方面，部分单位数据治理项目逐渐从规划阶段过渡到实施阶段并取得了初步成效；各单位将在数据治理制度、管理工具、数据管理组织等方面开展进一步的提升优化工作。
4. 制度流程。在管理制度方面，各单位扎实推进财务标准化工作，大多数单位已自上而下推行了统一的会计政策及会计科目，并制定了相对完善和统一的财务核算和财务管理制度，通过编制操作手册等方式提升贯彻执行度。在业务流程方面，各单位从业务端到财务端的全流程链条的大部分节点较为清晰、明确，业务流程较为高效。未来需进一步梳理业务到财务端到端流程，优化流程设计，提升流程环节的清晰度、透明度及风险可控性。
二、中车财务数字化建设思路与举措
在充分理解集团及所属企业财务数字化建设条件的基础上，中国中车不断梳理论证，创新性地提出了满足集团整体财务变革要求的“1654”财务数字化建设方法论（见图1），即瞄准“建设符合中车特色的行业领先、国内一流、国际先进的数智型财务体系” 这一根本目标，以“智慧、融合、使能、协同、洞察、远见”为主要建设导向， 在文化、组织、人才、数据 4 项保障的综合支撑下，统筹推进 5 项重要举措， 着力打造财经数据中心，搭建业财融合网络，建立卓越运营机制，构筑经营分析大脑并绘制企业战略经营地图，进一步提升财务管理水平和价值挖掘能力，以财务数字化推动中国中车实现高质量发展。
（一）立足战略，瞄准“1 个”目标， 建设中车特色数智型财务体系
集团财务数字化转型始终围绕“建设符合中车特色的行业领先、国内一流、国际先进的数智型财务体系”这一核心目标，构筑具有中车优势、体现中车特色、始终服务于中车发展需要的价值创造模型。当前，中国中车已站在新的发展节点上，为实现从生产型制造商向服务型制造商和系统解决方案提供商转变，集团需加快建设数智型财务体系，将财务战略与企业战略融为一体，推动财务与集团战略发展同频共振，促使财务真正服务于集团战略制定与落地的全过程；通过财务数字化建设、智能化改造，重塑财务职能体系，构筑世界一流财务能力，以精益化、集约化、智能化的财务管理水平助力中国中车实现高质量发展。
（二）把握大势，明确“6 个”方向， 全面升级财务价值管理能力
集团以“智慧、融合、使能、协同、洞察、远见”作为财务数字化建设的6 大方向，有效激活财务转型动能，全面升级财务价值管理能力。
“智慧”，即实现基础财务工作智慧化，通过建立统分并举的集团财务共享体系，通过流程标准的统一、业财系统的连通、智能化手段应用，在提升财务服务效率与质量的同时，全面透视全集团经营过程和潜在风险， 加强集团化风险事前防控的能力。
“融合”，即推动财务深入业务价值链环节，深刻理解企业价值、商业逻辑、业务流程和关键控制点，通过业财技一体的业财队伍和全方位的财经管理赋能业务，实现财务对企业价值的守护和创造。
“使能”，即结合企业战略、中长期发展目标，健全预算、绩效、成本管理、薪酬管理等财务管理机制，助推集团和下属企业转变经营意识，引导经营行为优化，由外延式增长转向内涵式增长，打造企业可持续竞争优势。
“协同”，即强化企业内外部主要合作伙伴和政府部门、产业链上下游合作客商深度协作，实现信息和数据全程贯通，提升运营效率和客户体验， 降低内控风险，助力企业全生态链商业模式转型。
“洞察”，即借助数字化工具和平台汇集企业经营过程中的内外部数据，通过搭建数据治理体系和梳理数据价值链，为企业经营提供全方面、多维度的财经管理服务，助力企业从经验驱动转向数据驱动经营决策。
“远见”，即快速、精准进行全局性资源配置及战略埋点，聚焦重点产品、市场，精准找到未来发展点，助力集团经营管理的提质增效、打造面向未来的核心竞争力。
（三）狠抓落实，推进“5 项”举措， 打造财务数字化建设标杆实践
集团财务数字化建设从以下5 个方面统筹推进：一是打造企业财经数据中心，推动财务从最小“数据集”到大数据的转变 ；二是搭建企业业财融合网络，全面提升财务与业务协同作战能力 ；三是建立企业卓越运营机制，实现从战略、过程管理到绩效考核的管理闭环 ；四是构筑企业经营分析大脑，搭建全方位、多维度的可视化经营分析体系 ；五是绘制企业战略经营地图，促使战略决策转向数据驱动。
1. 共享筑基、场景创新，打造企业财经数据中心。为实现业财数据全面贯通、全量汇集、无感采集和有效管理，集团以全球财务共享体系建设和财务数字化应用场景创新为主要抓手和实现路径，推进财务专业化、标准化、流程化、信息化建设，促进财务自动化、智能化发展，形成海量数据沉淀，助力打造财经数据中心。
（1）建设全面、极致、高效的全球财务共享体系。当前，中国中车财务共享建设全面提速，四方所、四方股份、株洲所、株机等下属企业先行尝试，均已建立了财务共享服务中心并成熟运营，集团总部也积极探索共享模式，于2022 年1 月试点上线中车财务共享中心，将在京11 家单位纳入服务范围。遵循“全面、极致、高效”的总体建设标准，中国中车进一步完善全集团财务共享体系。在国内层面， 兼顾共享标准化水平及成员单位的个性化需求，平衡建设难度及建设效益，采用统分结合的方式，在“集团统建+ 成员自建”的战略框架下，构建全面覆盖、规范运营、运作高效的国内共享体系，并计划于2023 年实现核心子公司国内共享初步建成。在海外层面，以“支撑战略发展、加强风险管控、提升数据质量”为建设目标，由集团总部统筹海外财务共享，实现具有控制权的、意识形态及信息系统统一难度较小的海外单位应纳尽纳，并拟于2025 年建成集团全球财务共享体系（见图2）。
（2）挖掘智能、敏捷、创新的财务数字化应用场景。探索数字化技术手段与传统财务场景的创新融合，是中国中车使能智慧财务建设、以数字化手段提质增效的又一重要方式。财务已梳理并挖掘核算报告、资金、税务等多方面的数字化应用场景，例如在发票采集方面引入OCR智能识别技术自动获取单据结构化信息，强化财务数据采集能力；在业务报账流程中，依托于财务报账机器人实现24小时不间断随时收单，借助智能审核系统和规则引擎以机器审核逐步替代人工劳动，减轻财务基础工作量；在资金管理方面，通过建设司库平台、设计支付欺诈模型和资金预测模型，实现资金智能化管控；在税务管理方面，借助税务管理平台助力发票开具、认证、税务申报等涉税操作线上化、自动化处理，并汇集各分子公司全量纳税信息，纳税状态实时可见，税务风险及时监控。
通过财务共享建设和数字化场景应用，提升财务处理效率，减少基础财务操作对财务人员的精力占用，实现财务人员的物理集中和专业化分工，为财务数字化提供人力保障和组织基础 ；以统一的制度规范、业务流程、信息系统和作业标准加强集团整体层面的管控能力，为财务数字化提供扎实的管理基础；利用财务共享中心作为天然的数据中心的特性，以财务数据质量要求倒逼业务数据可溯、可控，为财务数字化打造坚实的数据基础。
2. 完善机制、拓展职能，搭建企业业财融合网络。建立健全业务财务工作机制、全面深化业务财务职能是集团搭建业财融合网络、推进业财一体化进程的两大重要举措。
（1）完善业务财务工作机制。为完善业务财务工作机制，集团一方面明晰业务财务职能定位，将业务财务定位于业务与财务的桥梁，将公司战略向执行层传递、推进、落实，同时为战略财务提供真实全面有效的信息；另一方面健全业务财务发挥职能的组织保障和机制保障，建立战略财务、业务财务、共享服务“三分天下”的财经管理体系，并通过适应性的人员配置、编制归属、绩效考核、汇报关系设计，保障业务财务可高质量履行职责。同时，根据中国中车业务发展情况， 设置项目财务、产品财务等多元化的、面向现实业务需要的业务财务岗位， 打造分工合理、作战力强的业务财务专业团队。
（2）深化业务财务工作职能。集团积极拓展业务财务在市场、产品、供应链、客户、售后全价值链上的参与广度和深度，切入核心环节，渗透经营过程，全面深化业务财务工作职能。
在市场价值链上，业务财务将市场选择决策作为主要支持场景之一。在集团主动进军传统轨道交通装备业务海外市场，并大力拓展风电装备、新能源汽车等新产业市场份额的背景下，业务财务积极配合联动内外部数据，建立目标市场分析模型，一方面能够在海外政策环境、市场状况、风险防控等方面提供全面分析，充分了解目标海外市场所在国的资金、汇率管制情况以及税制复杂程度；另一方面依托相关数据与模型测算新产业市场增长潜力，权衡市场投资机会与风险，为制定产品竞争策略提供有力支持。
在产品价值链上，中国中车着力搭建产品全生命周期成本效益管理体系，通过数字化技术在流程中进行埋点，抓取研发、采购、销售、生产各个环节的数据，建立面向设计、制造、销售、检修等阶段产品数据资产目录，基于产品全量数据进行产品全生命周期成本管控和效益分析，以实现产品维度盈利情况可视、可评价。在研发设计阶段，重点跟进研发成本资本化率及专利成果转化率 ；在采购阶段着重分析各型号种类零部件的库存准备、退换货情况及综合成本 ；在生产制造阶段，实时把握资源投入情况，强化全方位、多维度、多层次的成本监控，对生产计划偏移进行实时预警 ；在销售和售后阶段，进行各类产品及各个项目的盈利测算，核查回款进度，并结合售后维护保养数据分析检修效益。
在供应链价值链上，财务可在供应商资信评估、生产制造、运输清关等业财交互点支撑业务决策。随着新产业和海外市场的拓展，中国中车外部供应商逐渐增多，在供应商引入阶段，财务结合供应商履约能力、业务能力、财务能力等因素构建供应商标准评价体系，以评价结果识别高风险供方，制定资产保全应对策略，对其货款支付采取升级管控。在生产制造阶段，由于中国中车主机厂有国内整机发货和海外建厂生产两种交付模式，财务可结合地方政府产值补贴、税收优惠建立成本测算模型，判读最优落地城市；同时通过MES、MOM 等生产制造执行系统及传感器，及时记录生产过程数据，自动生成成本分析报告，可向下钻取异常偏差源头数据，加强生产成本实时监控。在运输清关阶段，依托LES、WMS 等物流调度系统，管理出入库和物流配送，承载派单、审单、检查预算、司机接单、报工、结算等功能，联接外部运输公司物流数据，实现运输过程可视化、运输费智能结算。
在客户供应链上，强化业务财务在订单商务报价决策、合同评审、收入收款等环节的参与深度。集团正逐步通过合同维度联接ERP 系统及共享系统的收款认领平台，以建立收入确认、收款进度看板，并细化管理维度。在组织维度可从集团、事业部、公司、利润中心多层次展示，如考察城轨、新材、磁浮等多个事业部的销售回款效率；在产品维度可综合分析高铁动车组、地铁车辆、内燃动车组等各类型产品的周转率，对核心指标设定预警阈值， 及时跟进收款风险并采取措施。
在售后价值链上，由于轨道交通装备检修运维周期长，不同售后检修运维业务模式会对检修业务盈利性产生较大影响，业务财务持续加强对不同模式下对应成本及收入影响因素的分析，测算不同模式下的检修盈利水平和边际成本，为检修运维业务模式决策和管理提供数据支持；同时，建立售后服务系统集成SAP、MES、MOM等系统，抓取相关车辆出厂服役过程中更换的零部件、工况等数据，分析产品运行过程中的售后成本，并层层分解成本构成，以优化成本专项，传导至材料选型和采购决策前端。
3. 管理升级、全程发力，建立企业卓越运营机制。集团持续强化预算管理、经营过程管理、绩效管理的机制组合拳效用，实现从战略解码、过程监控到结果激励的良性管理循环，主动管理财务数据与经营动因关联关系，建立企业卓越运营机制。
（1）完善预算管理机制。预算管理机制以企业战略目标为导向，以数字化技术手段驱动预算编制、执行、考评等一系列活动，使企业发展从“静态结果”转向“动态先知”，从“资源被动投入”转向“效率驱动”。
在预算编制环节，为有针对性地解决预算与业务中长期战略规划间联动不够、目标制定和调整缺乏科学依据的现实痛点，集团基于国情、竞争对手情况、自身情况、客户情况等设立中长期及短期预测机制，构建以收入和成本预测为核心的多维预算模型。例如，以业务板块为维度，根据国家总体交通规划布局、铁路建设投入、国铁预计采购量来进行国铁业务模块的中长期收入、成本预测，基于政府投入方向、市场竞争形势来测算城铁、新产业的收入成长潜力，并根据在手订单量、在手项目结转率、新项目预计结转率进行短期预测。根据收入成本预测设定预算假设并采取关键风险事项跟进机制，结合各项因素的跟进及时对资源进行动态调整。
在预算控制和分析考核环节，集团全面推进预算管理系统的上线与集成，在系统中固化预算控制规则。在业务提请时，对业务事项的预算冻结数、报账金额、预算额度进行校验，审批通过自动对业务事项的预算额度进行占用，未通过则释放未实际支出的被冻结预算额度，并依托于系统中“全面、全员、全过程”的预算数据沉淀，生成多维预算达成度的预实分析报告。
（2）推进经营过程管理优化。推进经营过程管理优化以成本管理为核心着力点之一。集团以建设“三全一精”的成本管理体系为主要抓手，以推进全价值链成本最优化为主要目标，不断精益各业务环节及环节间成本，持续降低产业链协同成本。
一是实现各业务环节及环节间成本精益化。集团强化目标成本管理，将目标成本、目标利润和成本动因相结合，将总目标层层分解倒推，测算出各项成本费用在生产流转各环节中的目标值，横向分解落实到研发、生产、采购等部门及机车、城轨等事业部，纵向分解落实到工序、班组和个人，形成纵横交错的目标成本管理体系。各主体基于目标成本，分解、跟踪、管理成本动因，借助数字化技术平台，监控各个层级上目标成本与成本实况偏差度，帮助业务部门进行成本动因的精准定位、成本水平的穿透分析、成本问题的跟踪改进，助力精益研发、精益采购、精益生产、精益存货。
二是降低内外部产业链协同成本。在配件厂——主机厂的内部产业链上，基于内部需求同步平台，将主机厂需求与配件厂供应实时、精准挂钩，采用即产即收交付模式，压缩交付时间成本， 并将质量监控介入前置化，减少质量验收带来的成本浪费。在对外采购的外部供应链上，通过搭建供应商协同平台实现VMI库存（即外部供应商在中国中车的允许下参与维护中车库存水平），中国中车在系统平台中维护库存合理阈值及安全线，供应商根据阈值可在系统平台设置补货提醒线。基于双方合作与信息共享，最大可能地减少由于独立预测的不确定性导致商流、物流和信息流的浪费，降低供应链总成本。
（3）革新绩效管理体系。为充分发挥绩效考核对各级组织和个人的导向与激励作用，集团从指标体系搭建、绩效评价与应用等方面革新绩效管理体系。
一是推进绩效指标差异化、个性化。集团充分考虑处于不同业务板块、不同发展阶段的子公司的经营情况、管理难点和发展需求，制定差别化绩效指标体系，例如主营风电装备、环保、光伏发电等新产业的子公司以新客户收入占比、战略市场销售额等市场拓展类指标为绩效考核重点；一级子公司向下下达指标时，考虑更细维度的、产品或项目层面的考核指标；面向个人时，对不同岗位、不同层级设置不同的指标考核维度。
二是推进绩效考核机制透明、导向正面。以公平公开为核心原则，组织绩效及个人绩效评价以定量指标为主、定性指标为辅，强调以数据衡量业绩。同时，强化绩效评价结果与软硬性激励的关联程度，一方面建立组织绩效、个人绩效与组织奖金、管理层薪酬、员工绩效工资之间的紧密联系，另一方面重点宣传绩效考核结果与绩效目标计划相匹配的优秀组织及个人，强化对其他组织和个人的激励。
4. 价值引领、多层透视，构筑企业经营分析大脑。为全面透视集团及所属企业经营活动状况，集团逐步搭建全方位、多维度的可视化经营分析体系，以经营价值体系为抓手和切入点，打造经营决策分层、业务需求分类的管理报告体系，构筑企业的经营分析大脑。
（1）搭建管理指标体系。以中国中车“十四五”发展战略纲要为指引， 集团根据效益、发展、创造、市场客户、品牌、社会责任六大价值导向构筑管理指标体系。在效益层面，综合分析盈利、成长、偿债、营运、现金流等核心财务指标 ；在发展层面，在评价产业布局、产业协同、产融结合、组织人力等情况的同时，设置智能产线数量、两化融合评级、全生命周期数据驾驶舱建设应用示范企业数量等指标以洞察企业数智化能力；在创造层面，兼顾生产制造指标和创新指标， 以技术创新获奖数量、行业标杆工艺数量、产品创新增长率分别衡量公司技术、工艺、产品创新水平；在市场客户层面，在完善客户维护指标和合同经营指标分析的同时，强化市场拓展分析和竞争情况研究；在品牌层面，以品牌商誉、质量信用等指标研判品牌价值，以行业排名数据指标反映行业地位；在社会责任层面，设计用能效率、用能结构、脱碳技术应用等指标强化公司“双碳”责任意识。
（2）建设经营管理驾驶舱。中国中车以管理指标体系为牵引，以大数据平台为支撑，进行经营管理数据信息的清洗、处理和层层汇聚，最终通过集团、企业、事业部、项目等多层级经营管理驾驶舱的形式呈现，支撑经营洞察、风险预警、业务决策，进而对运营体系进行全面优化，提升经营管理效益。
集团层面的经营管理驾驶舱重点关注国务院国资委重点考核指标，综合考察国有资本保值增值率等盈利能力指标、总资产周转率等运营能力指标、投资回报率等投资评价指标以及现金流缺口等风险预警指标。事业部层面的经营管理驾驶舱除关注“两金”及核心业绩表现外，重点聚焦未来经营预测分析和重点应收催收跟进，将预计收入、预计成本费用发生额、预计回款数量、逾期时长、逾期金额、款项催收完成百分比等指标列为核心分析要点。
5. 数据驱动、技术赋能，绘制企业战略经营地图。中国中车在打造财经数据中心、搭建业财融合网络、建立卓越运营机制、构筑经营分析大脑等多项举措深入推进的基础上，进一步提升财务在数据方面的全面吸纳能力，拓展财务全局性经营视角，汇聚全方位、全过程、全层级的内部经营数据，汇集政策、环境、行业、市场等多领域外部信息，为战略决策提供精细、全面、高质量的决策数据。同时，大力强化财务尽职调查、投资测算、经营分析、风险防控等方面的职能，利用建模工具、算子平台等数字化手段搭建投资投入和产出评估等分析模型，并基于内外部数据不断测试、验证、训练、优化，以基于精准数据和科学模型的分析结果辅助管理层战略决策，最终实现战略决策由主观经验驱动向数据驱动转轨，全面激发财务对战略决策的支撑作用。
（四）夯实基础，筑牢“4 项”保障， 护航财务转型蓝图精准落地
一是文化先行。集团进一步加强财务数字化宣贯，实现从上而下文化观念协同统一。在集团层面达成清晰一致的数字化愿景，设置明确的里程碑节点和实施路径；鼓励全员积极主动参与数字化建设。
二是组织赋能。中国中车统筹搭建数字化团队架构，根据数字化规划、数字化发展阶段确定财务数字化团队的工作职能、人员配备和组织架构。
三是人才支撑。集团正加速建设财务数字化人才梯队，明确人才技能图谱，引进和培养具备全局性的数字化思维、资源整合和机会识别能力、大数据洞察和分析决策能力、跨部门、跨组织的协调沟通能力和快速学习与总结归纳能力的复合型人才。
四是数据筑基。中国中车在集团层面制定数据治理的框架体系，确立数据治理战略目标、规范治理流程，形成需求驱动和统筹治理双线并行的数据治理模式。
三、中车财务数字化建设成效
一是规范化运作，财务管理更加高效。中国中车以财务数字化转型为牵引，协同推进财务共享体系建设，有效提升财务基础工作效率，推动财务规范运作，促使财务从提供事后的财务数据向事前的前置管控和事中的规范管理转变，提升整体风险管控能力。
二是一体化管理，业务财务全面融合。中国中车将以搭建企业业财融合网络为重要发力点，推动集团及下属企业走向业财一体化运营。
三是实现数据驱动与科学决策。中国中车深度挖掘数据价值，助力企业透视经营全貌、实时预警风险、剖析行业趋势、洞察市场规律、预测未来发展，实现数据驱动战略与运营科学决策。
四是协同化发展，全产业链打造共享共赢新生态。中国中车在数字化转型的驱动作用下，将最大化地整合和撬动全价值链资源，持续激发全链企业的创新活力和发展潜力，助力构筑轨道交通装备制造业的创新生态，引领中国中车及全产业的高质量发展。
翻译：
Abstract:
Emerging technologies represented by big data, artificial intelligence and the Internet of Things are accelerating integration with traditional industries, leading all industries into a new stage of digitalization and intelligence in an all-round way. On the basis of constructing the comprehensive evaluation model of financial digitization construction conditions, comprehensively analyzing the financial capability maturity of each unit, and evaluating the full degree of digitization preparation of each unit, CRRC Group Co., Ltd. puts forward the “1654” financial digitization construction methodology.
It takes “Building a financial system with the characteristics of CRRC” as the main target, “wisdom, integration, enabling, collaboration, insight, foresight” as the construction direction, and “building financial data center, building the integration network of industry and finance, establishing the operation mechanism, building the operation analysis brain, and drawing the strategic operation map” as the main measures. The top-level planning blueprint of financial digital construction with culture, organization, talent and data support as the important guarantee, further expand financial functions, accelerate the innovation of financial capabilities, and enable finance to truly play a key role in supporting strategy, supporting decision-making, serving business, creating value, and preventing and controlling risks, so as to promote the transformation of the company’s value-oriented financial management strategy.
CRRC further promotes the strategic transformation of its value-oriented financial management to build a solid foundation for digitalization of operation management and industry.
In March 2022, the State-owned Assets Supervision and Administration Commission of the State Council issued the Guiding Opinions on Accelerating the Construction of a World-class Financial Management System for Central Enterprises. Which clearly proposed to “strengthen the governance of data sources, improve data quality, maintain data assets and activate data value”. Based on this, CRRC Group Co., LTD. (hereinafter referred to as CRRC) puts forward the “1654” financial digital construction methodology. Draws the top-level planning blueprint of financial digital construction. Further promotes the strategic transformation of the company’s value-oriented financial management. And builds a solid foundation for the digitalization of operation management and industry.
First, CRRC financial digital construction conditions
In order to find out the basic conditions of financial digital transformation and clarify the promotion ideas of subsequent financial digital, the group selected seven subordinate intelligent manufacturing demonstration enterprises with large revenue scale and main business belonging to the core business segment for focus investigation.
They include CRRC Changchun Railway Vehicles Co., LTD. CRRC Tangshan Rolling Stock Co. LTD. CRRC Qingdao Sifang Rolling Stock Co. LTD. CRRC Qingdao Sifang Rolling Stock Research Institute Co. LTD. CRRC Zhuzhou Electric Locomotive Research Institute Co. LTD. CRRC Zhuzhou Electric Locomotive Co. LTD. and CRRC Zhuzhou Electric Motor Co. LTD. Through visiting and investigating seven first-level subsidiaries. Focusing on the relevant information of core subordinate units in terms of financial capability. Financial pain point demands, digital planning measures, etc. The latest situation of financial transformation of first-line units can be effectively understood. And a solid information and data foundation can be laid for accurate and scientific financial digital planning and design of the group.
The Group has constructed a comprehensive evaluation model for the conditions of financial digitalization construction in a targeted way. Taking financial capability maturity and digital readiness as two dimensions. The group has comprehensively analyzed the financial capability of each unit and carefully evaluated the preparation conditions of each unit in terms of digitalization. Thus forming an overall understanding of the capability adaptation and condition matching of digital construction.
(1) financial capability maturity
CRRC financial capability maturity evaluation model starts from four levels of financial accounting ability. Business support ability, management accounting ability and decision support ability. And comprehensively evaluates the role of finance in value protection and value creation.
Financial accounting ability.
In the financial accounting module, most units actively promote the online and industry-financial integration of ERP. Sharing platform and other information systems, promote the relative unification of financial systems, accounts and accounting standards. Establish a relatively complete accounting quality audit mechanism. And promote the standardization of financial accounting, accounting efficiency and quality to reach the standard level. In a few units, the information system is not fully unified, some businesses lack system support. And the accounting process design is not reasonable waiting for optimization.
In the fund settlement module, relying on the construction of financial sharing and fund settlement system. With the help of functions such as direct connection between financial enterprises and bills. All units have significantly improved the efficiency of fund settlement and realized effective control of fund settlement risks. However, at present, all units have weak control over overseas fund settlement business. And the coverage of efficient fund settlement means needs to be further improved.
In the report preparation module, the current report preparation rules of each unit are clear. The process is standardized. And the accounting system can basically support the issuance and reporting of the three main statements and consolidated statements. To improve the degree of automation of statement issuing and strengthen the supervision on the statement issuing of overseas units has become the main direction of improvement in the next step.
Business support capability.
Subordinate units that have implemented financial sharing have generally established a financial organizational structure of “three parts: strategic finance, business finance and shared service”. Those units that have not implemented financial sharing have taken relevant measures to separate financial accounting and financial management functions. Laying a foundation for strengthening the integration of industry and finance and improving the business support ability of finance.
Through organizational setting, functional improvement, establishment design and other measures. Each unit has basically realized the business finance in the market, supply chain, product, customer. After-sales business risk prevention and control in the whole value chain. The current business finance deeply involved in the value chain. Including order quotation support, purchase and sales contract review, revenue collection management, product/project cost control. At present, the Group and its subordinate units focus on further expanding the functional scope of business finance, boosting the financial depth into the key nodes of the business to provide effective decision-making opinions. And improve the business support ability.
Management accounting ability.
Each unit has basically realized the optimization of the management system from the seven dimensions of budget, cost, analysis, performance, expense, internal control risk and capital fund. However, there are great differences in the management mechanism and informatization level among internal units. And there is a certain space for management improvement. From various dimensions, each research unit focuses on the improvement of cost management, promoting from system construction, cost analysis, cost pressure reduction, behavior guidance and other aspects. To create a multi-dimensional detailed cost control system. With the help of information system construction, system process optimization. Data resource integration and other measures, each unit basically reached the standard level in budget, cost, performance, internal control risk, capital and other management dimensions. But there is a big difference in financial analysis ability, and there are generally points to be optimized.
Decision support ability.
From the perspective of the information range applied in decision support. The business system and financial system of most units have a high coverage. And the industry and financial data in the system are rich. The following needs to strengthen the in-depth mining of the internal and external information of the product value chain including financial data. From the application of decision-related technical tools. Master data management system and BI (business intelligence) system have been applied in some units to a certain extent. And are shifting from the pilot stage to the stage of rapid promotion and deep application.
(2) Digital readiness
The group set the four aspects of digital planning and measures, organizational personnel, system and data. And system and process of each research unit as the evaluation focus, deeply understand the conditions of financial digital construction of subordinate units. And deeply grasp the advantages and weaknesses of digital transformation promotion.
Planning and measures.
At the planning level, each research unit has basically formulated the top-level design of digital transformation. And the group makes an overall design and overall promotion in the aspect of financial digitalization. All units are urged to formulate specific financial digitalization transformation plans that are clear, detailed, have CRRC characteristics and adapt to their own development needs. And are further implemented through the implementation of specific projects. On the practical level, all units have achieved preliminary digital construction results in the fields of production, manufacturing and research and development, and are accelerating the exploration of the innovative integration of industry and finance scenes and digital tools to promote the in-depth development of financial digital transformation.
Organize talent.
In terms of cooperation between organizational functions and departments. The units that have implemented financial sharing have built a financial management system with specialized division of labor. And the financial department and the operation management department have carried out close cooperation. Which provides a solid organizational foundation for financial transformation and financial digitalization. In the aspect of personnel training and management, all units have realized the importance of financial digital talents. Speed up the introduction and training of compound financial digital talents, optimize the “selection, education, use and retention” mechanism. Some units have gradually begun to cultivate backbone personnel to provide talent support for digital work.
Systems and data.
In the aspect of information system, most research units have a high degree of unified construction of financial and business systems. And the system has basically achieved full coverage of research and development, procurement, production, sales and other business links. In addition, combined with financial digital planning. The construction of financial management system is promoted in stages according to the priority of demand. In the aspect of data governance, some unit data governance projects gradually transition from the planning stage to the implementation stage and have achieved preliminary results. Each unit will further improve and optimize the data governance system, management tools, data management organization and other aspects.
System process.
In terms of management system, all units have steadily promoted financial standardization. Most units have implemented unified accounting policies and accounting subjects from top to bottom. Developed relatively complete and unified financial accounting and financial management system. And improved the degree of implementation through the preparation of operation manuals and other ways. In terms of business process, most nodes of the whole process chain from the business end to the financial end of each unit are clear and definite. And the business process is more efficient. In the future, it is necessary to further sort out the end-to-end process from business to finance, optimize the process design. And improve the clarity, transparency and risk control of the process.
Second, CRRC financial digital construction ideas and measures
On the basis of fully understanding the financial digitization construction conditions of the Group and its affiliated enterprises, CRRC constantly summarizes and demonstrates, and innovatively puts forward the “1654” financial digitization construction methodology that meets the overall financial reform requirements of the Group (see Figure 1). Aiming at the fundamental goal of “building an industry-leading, domestically first-class and internationally advanced digital intelligence financial system in line with CRRC characteristics”, with “wisdom, integration, enabling, collaboration, insight and foresight” as the main construction orientation, and with the comprehensive support of four guarantees of culture, organization, talent and data, five important measures are coordinated and promoted. It focuses on building financial data center, building industry and finance integration network. Establishing excellent operation mechanism. Constructing operation analysis brain and drawing enterprise strategic management map. Further improving financial management level and value mining ability. And promoting high-quality development of CRRC with financial digitalization.
(1) Based on the strategy, aiming at the “1” goal, the construction of CRRC characteristic numerical intelligence financial system
The Group’s financial digital transformation has always focused on the core goal of “building an industry-leading, domestically first-class and internationally advanced digital-intelligent financial system in line with CRRC characteristics”. And built a value creation model that has CRRC’s advantages, reflects CRRC characteristics and always serves the development needs of CRRC. At present, CRRC has been standing on a new development node.
In order to realize the transformation from a production-oriented manufacturer to a service-oriented manufacturer and system solution provider. The Group needs to accelerate the construction of a digital-intelligent financial system. Integrate financial strategy with corporate strategy, promote the development of finance and group strategy in the same frequency. And make finance truly serve the whole process of group strategy formulation and implementation. Through financial digital construction and intelligent transformation, the financial function system is reshaped. The world-class financial capability is built, and the lean, intensive and intelligent financial management level helps CRRC achieve high-quality development.
(2) Grasp the general trend, make clear the “6” directions, and comprehensively upgrade the financial value management ability
The Group takes “wisdom, integration, enablement, collaboration, insight and foresight” as the six major directions of financial digital construction to effectively activate the driving force of financial transformation and comprehensively upgrade the ability of financial value management.
“Wisdom” means to realize the wisdom of basic financial work. Through the establishment of the group’s financial sharing system, through the unification of process standards. The connectivity of industry and finance systems, and the application of intelligent means. While improving the efficiency and quality of financial services. The group’s business process and potential risks are comprehensively seen. And the ability to prevent and control group risks in advance is strengthened.
“Integration” means to push finance into the links of business value chain, to have a deep understanding of enterprise value, business logic, business process and critical control points, and to realize the protection and creation of enterprise value by finance through an industry-finance and technology-integrated industry finance team and all-round financial management enabling business.
“Enable”, that is, combined with the enterprise strategy, medium and long-term development goals, improve the budget, performance, cost management, salary management and other financial management mechanism, to promote the group and subordinate enterprises to change the business consciousness, guide the optimization of business behavior. From the extension growth to the conformance growth, to create a sustainable competitive advantage.
“Collaboration”,”Insight” ,”Foresight”
“Collaboration” means to strengthen the deep cooperation between the enterprise’s internal and external partners, government departments. And the upstream and downstream partners of the industrial chain, to realize the full integration of information and data. Improve operation efficiency and customer experience, reduce internal control risks. And facilitate the transformation of the enterprise’s business model of the whole ecological chain.
“Insight” refers to the collection of internal and external data in the process of enterprise operation with the help of digital tools and platforms. The establishment of data governance system and the sorting of data value chain. To provide comprehensive and multi-dimensional financial management services for enterprise operation. And to help enterprises shift from experience-driven to data-driven business decision-making.
“Foresight” means rapid and accurate overall resource allocation and strategic positioning, focusing on key products and markets, accurately identifying future development points. Helping to improve the quality and efficiency of the group’s operation and management. And creating future-oriented core competitiveness.
(3) Pay close attention to implementation, promote the “5” measures, and create a benchmark practice of financial digitization construction
The Group’s financial digitalization construction is promoted from the following five aspects:. First, to build the enterprise financial data center and promote the transformation of finance from the smallest “data set” to big data. The second is to build the enterprise industry and finance integration network. Comprehensively improve the ability of financial and business cooperation. Third, establish the excellent operation mechanism to realize the closed loop of management from strategy. Process management to performance appraisal. The fourth is to build the enterprise management analysis brain, to build a comprehensive, multi-dimensional visual management analysis system. The fifth is to draw the enterprise strategic management map, to promote the strategic decision to data-driven.
Create corporate financial data centers with shared foundation and scene innovation.
In order to realize comprehensive penetration, full collection, non-inductive collection and effective management of industry and financial data. The Group takes the construction of global financial sharing system and the innovation of financial digital application scenarios as the main focus and realization path. Promotes the construction of financial specialization, standardization, process and informatization, promotes the development of financial automation and intelligence. Forms massive data precipitation, and helps build financial data center.
(1) Building a comprehensive, extreme and efficient global financial sharing system.
At present, the construction of CRRC financial sharing is accelerating in an all-round way. Sifang, Sifang, Zhuzhou, Zhuqi and other affiliated enterprises have taken the lead and established financial sharing service centers with mature operation. The group headquarters has also actively explored the sharing mode and launched CRRC financial sharing Center on a pilot basis in January 2022.. Bringing 11 units in Beijing into the service scope. Following the overall construction standard of “comprehensive, extreme and efficient”. CRRC further improved the financial sharing system of the whole group.
At the domestic level, it takes into account the standardization level of sharing and the individual needs of member units. Balances the difficulty and benefits of construction, adopts the method of unification and division. And constructs a domestic sharing system with comprehensive coverage, standardized operation and efficient operation under the strategic framework of “Group unified construction + member self-construction”. And plans to realize the initial completion of domestic sharing of core subsidiaries in 2023. At the overseas level, with the construction goal of “supporting strategic development, strengthening risk management and control. And improving data quality”, the group headquarters should coordinate overseas financial sharing. Overseas units with control rights and less difficulty in unifying ideology and information system should be included. It is planned to build the Group’s global financial sharing system in 2025 (see Figure 2).
(2) Explore intelligent, agile and innovative financial digital application scenarios.
Exploring the innovative integration of digital technology means and traditional financial scenarios is another important way for CRRC to enable smart financial construction and improve quality and efficiency by digital means. The financial department has sorted out and mined digital application scenarios of accounting reports, funds, taxation and other aspects. For example, OCR intelligent identification technology has been introduced into invoice collection to automatically obtain the structural information of documents and strengthen the financial data collection ability.
In the business accounting process, relying on the financial accounting robot to realize 24 hours of uninterrupted receipt at any time. With the help of intelligent audit system and rule engine to machine audit gradually replace manual labor. Reduce the basic workload of finance; In terms of fund management, through the construction of the treasurer platform. The design of payment fraud model and fund prediction model, to achieve intelligent fund management and control; In terms of tax administration. The tax management platform helps the online and automatic processing of tax-related operations. Such as invoice issuance, certification and tax declaration, and collects the full tax payment information of various companies. So that the tax payment status can be seen in real time and tax risks can be monitored in time.
Through the construction of financial sharing and the application of digital scenarios
Through the construction of financial sharing and the application of digital scenarios. The efficiency of financial processing can be improved, the energy occupation of financial personnel by basic financial operations can be reduced. The physical concentration and professional division of labor of financial personnel can be realized. And the human resource guarantee and organizational foundation can be provided for financial digitalization. Strengthen the overall management and control ability of the group with unified regulations, business processes, information systems and operating standards. And provide a solid management foundation for financial digitalization. The financial sharing center is a natural data center. And the business data is traceable and controllable according to the quality requirements of financial data. So as to create a solid data foundation for financial digitalization.
Improve the mechanism, expand functions, and build the enterprise industry and finance integration network.
To establish and improve the working mechanism of business finance and comprehensively deepen the function of business finance are two important measures for the group to build an industry-finance integration network and promote the process of industry-finance integration.
(1) Improve the working mechanism of business finance. In order to improve the working mechanism of business finance, on the one hand. The Group clarified the functional positioning of business finance, positioned business finance as a bridge between business and finance, transmitted, promoted and implemented corporate strategy to the executive level. And provided real, comprehensive and effective information for strategic finance. On the other hand, we improve the organizational guarantee and mechanism guarantee for the function of business finance. Establish the financial management system of “three parts of the world” of strategic finance, business finance and shared service. And ensure that business finance can perform its duties in high quality through the design of adaptive personnel allocation, staffing, performance appraisal and reporting relationship.
At the same time, according to the business development of CRRC, we will set up diversified business finance positions. Such as project finance and product finance, which are oriented to the practical business needs. And build a business finance professional team with reasonable division of labor and strong fighting force.
(2) Deepening business financial functions. The group actively expands the scope and depth of business finance participation in the whole value chain of market, product, supply chain, customer and after-sales, cuts into the core links, penetrates the operation process. And comprehensively deepens the function of business finance.
In the market value chain
In the market value chain, business finance takes market selection decision as one of the main supporting scenarios. Under the background that the Group takes the initiative to enter the overseas market of traditional rail transit equipment business and vigorously expands the market shares of new industries such as wind power equipment and new energy vehicles. The business finance actively coordinates the internal and external data and establishes the target market analysis model.
On the one hand, it can provide a comprehensive analysis of overseas policy environment. Market conditions, risk prevention and control and other aspects. Fully understand the capital, exchange rate control and tax complexity of the target overseas market. On the other hand, it relies on relevant data and models to calculate the growth potential of the new industry market and weigh the market investment opportunities and risks. Which provides strong support for the development of product competition strategies.
In terms of product value chain
In terms of product value chain, CRRC focuses on building a cost-benefit management system for the whole life cycle of products. Through digital technology, it is embedded in the process to capture the data of research and development, procurement, sales and production,.And establish a product data asset catalog for design, manufacturing, sales and maintenance. Carry out cost control and benefit analysis in the whole life cycle of products based on the full product data. So as to realize visible and evaluable profit situation of product dimension. In R & D design stage, focus on the capitalization rate of R & D cost and patent conversion rate;
In the purchasing stage, focus on the analysis of inventory preparation. Return and replacement of various types of parts and components and comprehensive cost. In the production and manufacturing stage, the resource input situation should be grasped in real time. And the comprehensive, multi-dimensional and multi-level cost monitoring should be strengthened to conduct real-time early warning for production planning deviation. In the sales and after-sales stage, make the profit calculation of various products and projects, verify the payment collection progress. And analyze the overhaul benefits based on the after-sales maintenance data.
In the supply chain value chain
In the supply chain value chain, finance can support business decisions in the supplier credit evaluation, production and manufacturing, transportation customs clearance and other financial interaction points. With the expansion of new industries and overseas markets, external suppliers of CRRC are gradually increasing. In the supplier introduction stage, the finance department builds a supplier standard evaluation system based on the supplier’s performance ability, business ability, financial ability and other factors, identifies high-risk suppliers according to the evaluation results, develops asset preservation strategies, and adopts upgrade control over their payment for goods.
In the stage of production and manufacturing, since there are two delivery modes for Chinese engine manufacturers:. Complete machine delivery at home and production at overseas factories. The financial department can establish a cost calculation model based on local government output value subsidies and tax incentives to interpret the optimal landing city. At the same time, through MES, MOM and other production and manufacturing execution systems and sensors. Timely record production process data and automatically generate cost analysis reports. Which can drill down abnormal deviation source data and strengthen real-time monitoring of production costs.
In the transport customs clearance stage, relying on LES, WMS and other logistics scheduling systems. The management of warehousing and logistics distribution, carrying the functions of sending orders, checking documents, checking budgets, drivers receiving orders, reporting work, settlement and other functions, connecting the logistics data of external transport companies, realizing the visualization of transport process and intelligent settlement of transport fees.
In the customer supply chain
In the customer supply chain, strengthen the involvement of business finance in order business quotation decision, contract review, revenue collection and other links. The Group is gradually connecting the ERP system and the collection claim platform of the shared system through the contract dimension. So as to establish the revenue recognition and collection progress kanban, and refine the management dimension. In the organizational dimension, it can be demonstrated from group, business division, company and profit center at multiple levels. Such as investigating the sales collection efficiency of urban rail, new material, maglev and other business divisions. In the product dimension, the turnover rate of various types of products such as high-speed rail EMus, subway vehicles and internal combustion EMus can be comprehensively analyzed, the warning threshold can be set for core indicators, and the collection risk can be timely followed up and measures can be taken.
In the after-sales value chain
In the after-sales value chain, due to the long maintenance and operation cycle of rail transit equipment, different after-sales maintenance and operation business models will have a great impact on the maintenance business profitability. Business finance continues to strengthen the analysis of the corresponding cost and revenue influencing factors under different models, and calculate the maintenance profit level and marginal cost under different models. Provide data support for maintenance business model decision and management; At the same time, the after-sales service system is established to integrate SAP, MES, MOM and other systems, capture the replacement parts and working conditions of relevant vehicles in the process of leaving the factory, analyze the after-sales cost in the process of product operation, and decompose the cost composition layer by layer, so as to optimize the special cost and transfer it to the front end of material selection and procurement decisions.
Upgrade management, make efforts throughout the process, and establish an excellent operation mechanism.
The Group continues to strengthen the combined effect of budget management, business process management and performance management mechanism, realize the virtuous management cycle from strategy decoding, process monitoring to result incentive, actively manage the correlation between financial data and business motivation, and establish the enterprise excellent operation mechanism.
(1) Improving the budget management mechanism.
Budget management mechanism to enterprise strategic objectives as the guidance, to digital technology means to drive budgeting, implementation, evaluation and a series of activities, so that enterprise development from “static results” to “dynamic prophet”, from “passive input of resources” to “efficiency driven”.
In the process of budgeting
In the process of budgeting, in order to solve the realistic pain points of insufficient linkage between budget and medium and long-term strategic planning of business, and the lack of scientific basis for target formulation and adjustment, the Group establishes medium – and short-term forecasting mechanisms based on national conditions, competitors’ conditions, its own conditions and customers’ conditions, and constructs a multidimensional budget model with revenue and cost forecasting as the core.
For example, the medium and long term revenue and cost forecast of the national railway business module is carried out based on the overall national transportation planning layout, railway construction investment and the expected purchase amount of national railway, and the revenue growth potential of urban railway and new industries is calculated based on the direction of government investment and market competition. And according to the quantity of orders in hand, the carry-over rate of projects in hand, the expected carry-over rate of new projects for short-term forecast. Set budget assumptions according to the revenue and cost forecast and adopt the key risk follow-up mechanism. Combine the follow-up of various factors and make dynamic adjustment of resources in time.
In the link of budget control and analysis and assessment
In the link of budget control and analysis and assessment, the Group comprehensively promotes the on-line and integration of the budget management system and solidifies the budget control rules in the system. At the time of business request, check the budget frozen number, account amount and budget limit of business matters, automatically occupy the budget limit of business matters after approval, and release the frozen budget limit without actual expenditure if not passed. Relying on the “comprehensive, full staff and whole process” budget data precipitation in the system, generate the pre-real analysis report of multi-dimensional budget achievement degree.
(2) Promote the optimization of business process management.
To promote the optimization of business process management with cost management as one of the core points. The group focuses on the construction of “three complete and one refined” cost management system, takes the optimization of the whole value chain as the main goal, constantly lean the costs of various business links and links, and continuously reduce the collaborative costs of the industrial chain.
First, the realization of each business link and link cost lean.
The group strengthens target cost management, combines target cost, target profit and cost driver, breaks down the total target layer by layer and works backwards, calculates the target value of each cost in each link of production flow, carries out horizontal decomposition to R&D, production, procurement and other departments as well as locomotive, urban rail and other business units, and carries out vertical decomposition to processes, teams and individuals. Form a crisscross target cost management system. Based on target cost, each subject disintegrates, tracks and manages cost drivers. With the help of digital technology platform, it monitors the deviation between target cost and cost reality at all levels, helps the business department to accurately position cost drivers, analyze cost level penetration, track and improve cost problems, and assists lean research and development, lean procurement, lean production and lean inventory.
Second, we will reduce the cost of coordination between internal and external industrial chains.
In the internal industrial chain of parts factory — main engine factory, based on the internal demand synchronization platform, the demand of main engine factory is linked with the supply of parts factory in real time and precision. The just-in-production delivery mode is adopted to reduce the cost of delivery time, and the quality monitoring is prepositioned to reduce the cost waste caused by quality acceptance. In the external supply chain of external procurement, VMI inventory (that is, external suppliers participate in the maintenance of CRRC inventory level with the permission of CRRC) can be realized through the establishment of supplier collaboration platform.
CRRC maintains reasonable threshold value and safety line of inventory in the system platform, and suppliers can set replenishment reminder line in the system platform according to the threshold value. Based on the cooperation and information sharing of both parties, it minimizes the waste of business flow, logistics and information flow caused by the uncertainty of independent prediction, and reduces the total cost of the supply chain.
(3) Reform the performance management system.
In order to give full play to the guiding and motivating role of performance appraisal to organizations and individuals at all levels, the Group innovates the performance management system from the aspects of index system construction, performance evaluation and application.
First, we will promote differentiation and individuation of performance indicators. The Group fully considers the operating conditions, management difficulties and development needs of subsidiaries in different business segments and development stages, and develops a differentiated performance indicator system. For example, subsidiaries in new industries such as wind power equipment, environmental protection, photovoltaic power generation, etc. focus on market expansion indicators such as the proportion of new customer income and sales in strategic markets. When the first-level subsidiary assigns indicators, it shall consider more fine-dimensional, product or project level assessment indicators; For individuals, different indicators and assessment dimensions are set for different positions and levels.
Second, we will promote transparent and positive performance appraisal mechanisms. With fairness and openness as the core principle, the evaluation of organizational performance and individual performance is based on quantitative indicators and supplemented by qualitative indicators, emphasizing the measurement of performance by data. At the same time, strengthen the degree of correlation between performance evaluation results and soft and hard incentives. On the one hand, establish a close relationship between organizational performance, individual performance and organizational bonus, management compensation and employee performance pay. On the other hand, focus on promoting excellent organizations and individuals whose performance evaluation results match the performance goal plan, and strengthen the incentive for other organizations and individuals.
Value leading, multi-layer perspective, building the enterprise management analysis brain.
In order to gain a comprehensive perspective on the business activities of the Group and its affiliated enterprises, the group has gradually built a comprehensive and multi-dimensional visual business analysis system. With the business value system as the starting point and entry point, the group has created a management report system with hierarchical management decisions and business needs classification, and constructed the business analysis brain of the enterprise.
(1) Establish management index system.
Guided by the outline of the 14th Five-Year Development Strategy of CRRC, the Group has built a management index system based on the six value orients of benefit, development, creation, market customers, brand and social responsibility. At the benefit level, comprehensive analysis of profit, growth, debt repayment, operation, cash flow and other core financial indicators; At the development level, while evaluating the industrial layout, industrial collaboration, integration of industry and finance, organizational manpower, etc., indicators such as the number of intelligent production lines, the rating of integration of the two industries, and the number of demonstration enterprises in the construction of data cockpit in the whole life cycle are set to gain insight into the intelligent ability of enterprises.
At the level of creation, both manufacturing indicators and innovation indicators are taken into account. The number of technological innovation awards, the number of industry benchmark processes and the growth rate of product innovation are used to measure the innovation level of the company’s technology, process and product respectively. In the market customer level, while improving the customer maintenance index and contract management index analysis, strengthen the market development analysis and competition situation research; At the brand level, the brand value is evaluated by indicators such as brand goodwill and quality credit, and the industry status is reflected by industry ranking data indicators. In terms of social responsibility, the company should strengthen its awareness of “double carbon” responsibility by designing indicators such as energy use efficiency, energy use structure and decarbonization technology application.
(2) Construction, operation and management of the cockpit.
Driven by the management index system and supported by the big data platform, CRRC cleans, processes and gathers the operation and management data information. Finally, it is presented in the form of multi-level operation and management of groups, enterprises, business divisions and projects, which supports the operation insight, risk warning and business decision-making, so as to comprehensively optimize the operation system and improve the operation and management efficiency.
The operation management cockpit at the group level focuses on the key assessment indicators of the State-owned Assets Supervision and Administration Commission of the State Council, and comprehensively examines profitability indicators such as the value and appreciation rate of state-owned capital, operational ability indicators such as the turnover rate of total assets, investment evaluation indicators such as the return on investment, and risk warning indicators such as the cash flow gap. In addition to the “two funds” and core performance, the operation management module at the division level focuses on the future operation forecast analysis and key collection receivable follow-up, and lists the expected revenue, estimated cost amount, estimated collection amount, overdue time, overdue amount, and percentage of completion of payment collection as the core analysis points.
Data-driven and technology-enabled, draw strategic business maps.
On the basis of in-depth promotion of several measures such as building financial data center, building industry-finance integration network, establishing excellent operation mechanism, and building business analysis brain, CRRC further improves the comprehensive absorption capacity of financial data, expands the overall perspective of financial operation, and gathers all-directional, whole-process and all-level internal business data. It collects external information in policy, environment, industry, market and other fields to provide detailed, comprehensive and high-quality decision data for strategic decision-making.
At the same time, it vigorously strengthens the functions of financial due diligence, investment calculation, business analysis, risk prevention and control, uses modeling tools, operator platforms and other digital means to build analysis models such as investment input and output evaluation, and constantly tests, validates, training and optimizes based on internal and external data, so as to assist the management’s strategic decision-making with analysis results based on accurate data and scientific models. Finally, we can realize the transformation of strategic decision-making from subjective experience driven to data driven and fully stimulate the supporting role of finance in strategic decision-making.
(4) Consolidating the foundation and building the “Four” guarantees to ensure the accurate implementation of the financial transformation blueprint
First, culture comes first. The Group further strengthens the financial digital publicity and implementation, and realizes the coordination and unity of cultural concepts from the top down. Achieve a clear and agreed digital vision at the group level, set clear milestones and implementation paths; Encourage all staff to actively participate in digital construction.
The second is organizational empowerment. CRRC builds the digital team structure as a whole, and determines the work function, staffing and organizational structure of the financial digital team according to the digital planning and development stage.
Third, talent support. The group is accelerating the construction of financial digital talent echelon, defining the talent skill map, introducing and cultivating interdisciplinary talents with overall digital thinking, resource integration and opportunity identification ability, big data insight and analysis and decision making ability, cross-department and cross-organization coordination and communication ability, and rapid learning, summary and induction ability.
Four is the data base. At the group level, CRRC establishes the framework system of data governance, establishes the strategic objectives of data governance, standardizes the governance process, and forms a data governance model that is both demand-driven and overall governance.
Achievements of CRRC financial digitization construction
First, standardized operation, more efficient financial management. Driven by financial digital transformation, CRRC collaboratively promotes the construction of financial sharing system, effectively improves the efficiency of financial basic work, promotes standardized financial operation, and promotes the transformation of finance from providing post-event financial data to pre-event control and in-process standardized management, thus improving the overall risk control ability.
Second, integrated management, business and financial integration. CRRC will take building the enterprise industry and finance integration network as an important strength point to promote the group and its subsidiaries to the industry and finance integration operation.
The third is to realize data-driven and scientific decision-making. CRRC deeply digs the value of data to help enterprises see the overall picture of operation, real-time risk warning, analysis of industry trends, insight into market rules, forecast future development, and realize data-driven strategy and scientific decision-making in operation.
Fourth, coordinated development, the whole industrial chain to create a new ecology of sharing and win-win. Driven by the digital transformation, CRRC will maximize the integration and leverage the resources of the whole value chain. Continue to stimulate the innovation vitality and development potential of the whole chain enterprises, help build the innovation ecology of the rail transit equipment manufacturing industry. And lead the high-quality development of CRRC and the whole industry.
本文由数字化转型网（www.szhzxw.cn）转载而成，来源：《财务与会计》202303期，“中央企业加快建设世界一流财务管理体系的探索与实践”专题；编辑/翻译：数字化转型网宁檬树。
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