数字化转型已经是财务乃至企业管理领域当下炙手可热的话题，企业管理者一边忙于追赶数字化转型的浪潮，想要抢占以数字化改善企业效益的先机，另一方面又对未知的转型探索充满了困惑。
针对财务数字化转型的价值、难点、风险、成功关键因素、对策及未来方向等方面的问题，财智无界邀请了三井住友保险中国有限公司副总经理、首席财务官、首席投资官郑永强老师，分享他对于数字化变革的挑战下企业转型之路的看法和建议。
郑永强老师简介：
三井住友保险中国有限公司副总经理、首席财务官、首席投资官
英国特许管理会计师公会理事
亚洲金融合作协会科技专委会委员智库专家
一、数字化转型构建了财务成为业务合作伙伴的底层逻辑
每个企业的数字化转型最终目标都是获取创新能力，实现盈利和增值。作为当今的热门趋势，数字化转型能够在财务管理创新、业务增长等方面做出哪些重塑和贡献？对此，郑永强老师结合财务BP的职能，表达了他对数字化转型趋势的见解。
数字化已经成为当今时代转型的趋势，也必定是未来世界的特征。就当前而言如何提高企业效率、降低企业成本，更需要用数字化的程序而不仅仅是依赖于财务分析，基于数字化进行的底层逻辑分析，更加能够使企业的管理拥有降本增效的可能。例如通过数字化分析对客户的画像，提升企业的销售和业绩。数字化转向或将成为企业在可预见未来的必经之路。
在财务管理方面，近年来财务BP成为一个广受财务管理者关注和探讨的热点。很多企业认为在工厂设置应收会计人员协助当地的应收账款管理，或者财务人员编制管理报表、提供业务分析报告就是财务BP。这事实上是对于财务BP普遍存在的误区。而数字化转型可以真正让财务成为企业的业务合作伙伴。
数字化能够实现把企业的财务数据打通成为业务数据，业务数据能够成为客户画像，通过将各类数据打通来为企业赋能，助力企业的业务增长，这才是财务转型的真正意义。
郑永强老师指出，财务BP不是为了帮助业务做结算等流程管理，其真正的意义是通过数字化给企业找到未来的出路，这是财务BP更重要的作用。所以数字化其实是颠覆了原本财务BP的底层逻辑。
二、财务的未来是推动业务的智能化“工厂”
数字化转型是财务乃至企业管理未来发展的必然趋势，基于这一共识的基础上，财务数字化究竟要实现怎样的功能，又应当发挥哪些优势和价值？对此，郑永强老师认为，财务的数字换转型最终是要成为一个“智能财务工厂”的角色。
当前财务人员的日常工作中约60%的精力用于处理基础性工作，20%-30%是与报表相关的工作，仅有约10%甚至更少的时间精力用于决策等高价值的工作。智能化财务工厂是财务的未来，它提供了站在基础财务工作用户角度看待问题的思路。智能财务工厂事实上是通过智能化、自动化以及共享服务的模式，解决了底层数据收集、交易处理、日常报告等基础性工作。
在智能化财务工厂的模式下，除了少部分工作需要人工干预，在应收账款、资金、采购等营运和交易层面的财务工作都可以实现自动化，而人的作用就在于处理系统无法解决的重要问题上。其优势及价值在于系统效率高，通过实现财务数据日结高效推动业务发展，从而使财务成为真正意义上的业务伙伴。
三、改进财务适应转型，人是关键
如何改进当前财务工作体系以适应转型的需求？很多企业首先想到要改变信息系统，但在郑永强老师看来，系统改变的成本很高，并且当前没有一个系统能够满足企业所有业财问题方面的需求。因此要通过以自动化、智能化、共享化的工具将系统之间的数据打通，从而释放人的效能。
从当前企业的信息系统来看，没有一个完美的系统能覆盖企业的所有需求场景，同时在对于系统设计和口径定义方面，对于数字化转型的准备工作而言还有很多需要解决的问题。
首先系统之间、数据之间没有打通。财务系统作为数字化的基础其实存在着很多不足，即使是财务系统的头部厂商SAP，它在各个模块之间是不能打通的。而数字化对于企业内部最重要就是数据打通的问题。
当前大多数企业的财务、业务等各项系统之间是割裂的，无法进行匹配，这是最令人头痛的问题。因此这是数字化转型的最重要的部署，就是通过数据中台的理念，把企业内部的数据打通，从而解决当前信息系统中最严重的不足。
其次数据标准的不一致。数据的定义和口径不一致。例如在财务系统中，预算管理使用的预算代码和账务处理使用的会计代码不同，对此很多公司提出了主数据的概念。
针对当前在企业财务系统匹配、标准建立方面存在的不足，郑永强老师提出了如下方面的改进建议。
数字化转型首先需要相应的人力资源保障。要进行人员培训，改变对数字化的认识和理念。认识和想法是转型变革的第一步，财务人员本身要发生变化，要积极拥抱变化的时代，通过积极培训学习去强化自身职能，从理念到知识、技能都要发生变化。
其次才是改进当前相对落后的财务系统。在新一代财务系统中更多地满足数字化转型对于标准化、自动化、智能化和共享化的要求。
四、以良好规划统领财务数字化转型工作
当前很多企业已经认识到数字化转型的重要意义，并着手投入到转型实践中，但是在实施转型工作方面许多企业都存在诸多困惑。郑永强老师从理论与实践基础出发，对企业开展财务数字化转型工作提出了指导性的建议。
在很多企业中，财务往往是与企业的总体发展规划脱节的，这无疑对财务转型的实现存在着不利影响。建立3-5年的财务数字化转型宏观规划，对转型工作的具体进程做出布局，逐步实现财务数字化转型的目标，是将转型工作落到实处的关键。
在总体规划的统领之下，还要让企业切实看到转型带来的降本增效。通过智能化、自动化使财务人员处理的效率提高，例如报销自动化、应收账款/应付账款自动化、日结自动化等，降低财务操作的成本，使企业财务的人力得到解放以投入智能化和决策工作。
在微观层面上，财务人员要投入到业务数据分析中，实现与业务的融合，而不仅是对财务数据、指标的分析。在业务层面应深入分析数据的关键驱动因素，从而识别哪些因素能够促进业务增长。
五、战略、场景、团队等要素协同，助力财务数字化转型成功
麦肯锡的报告显示，企业的数字化转型是一个价值1.7万亿美元的行业，然而有70%的企业向数字化转型的尝试最终都以失败告终。对此郑永强老师指出了财务数字化转型成功的关键性因素。
首先财务数字化转型工作要得到公司领导的认可和支持。管理层支持是转型成功与否的最关键因素，数字化转型不仅仅局限于财务一个部门，而是整个管理层的工作、整个公司的方向。
而通常由财务部门作为企业数字化转型工作的倡导者，是由于转型的成果最终反映在财务报表当中，通过对财务报表的分析，便能够找出企业的问题所在。
其次，企业全员应当具有数字化转型的理念和方法。对数字化转型培训的缺失是当前所有企业面临的共同问题，这导致了很多企业在实施转型的过程中，员工的理念和知识技能不能满足转型的需求，为转型成功带来了风险。
此外数字化转型还应当有相应的的工具作为保障。
郑永强老师主要指出，从大量的实践案例来看，很多公司在数字化转型的结果不尽如人意，例如某大型公司在投入了大量资金，与业内最知名的咨询公司、软件厂商合作，在经历了历时两年的转型建设最终成果全部弃用。面对风险，他提出了提升数字化转型成功率的一些建议。
首先在战略方向方面，数字化转型不应该盲目跟风，应当建立明确的战略方向，以及与自身实际相符的长远规划，根据转型的方向实施转型工作。
所有的创新都离不开知识，离不开场景，而场景的背后是流程和数据。因此提高数字化转型成功率的第二个关键因素就是找到合理的场景。合理的场景背后是合理的数据及流程。
此外，数字化转型要实现流程的再造。所有的创新都是流程再造，转型也是一个再造的过程。当前财务的创新往往局限于在原流程的基础上，这就增加了转型失败的风险。
最后，建立理念一致的团队和对相关知识的积累也是控制数字化转型风险、提升成功率的重要因素。
翻译：
Digital transformation has become a hot topic in the field of finance and even enterprise management. On the one hand, enterprise managers are busy catching up with the tide of digital transformation and want to seize the first opportunity to improve enterprise benefits through digitalization. On the other hand, they are full of confusion about the unknown transformation exploration.
In view of the questions about the value, difficulties, risks, key factors for success, countermeasures and future direction of financial digital transformation, Zheng Yongqiang, deputy general manager, chief financial officer and chief investment officer of Sumitomo Mitsui Insurance China Co., LTD., was invited to share his views and suggestions on the road of enterprise transformation under the challenge of digital transformation.
About Mr. Zheng Yongqiang:
Vice President, Chief Financial Officer and Chief Investment Officer of Sumitomo Mitsui Insurance China Co., LTD
Director, Chartered Institute of Management Accountants
Member of Science and Technology Committee of Asian Financial Cooperation Association think tank expert
Digital transformation builds the underlying logic of finance becoming a business partner
The ultimate goal of digital transformation of every enterprise is to acquire innovation ability, realize profit and add value. As a hot trend today, what remodeling and contribution can digital transformation make to financial management innovation and business growth? In this regard, Mr. Zheng Yongqiang expressed his views on the trend of digital transformation in combination with the function of financial BP.
Digitization has become the trend of the transformation of today’s times, and it will certainly be the feature of the future world. At present, how to improve the efficiency and reduce the cost of enterprises requires more digital procedures rather than relying on financial analysis. The underlying logic analysis based on digitalization can make the management of enterprises have the possibility of cost reduction and efficiency increase. For example, through digital analysis of customer portraits, to improve the sales and performance of enterprises. The digital shift is likely to be a rite of passage for businesses for the foreseeable future.
In terms of financial management, in recent years, financial BP has become a hot spot which is widely concerned and discussed by financial managers.
Many enterprises think that the factory set up accounts receivable accounting personnel to assist the local accounts receivable management, or financial personnel to prepare management statements, provide business analysis reports is the financial BP. This is in fact a common misunderstanding of financial BP. And digital transformation can really make finance become the business partner of enterprises.
Digitalization can transform the financial data of enterprises into business data, and business data can become customer portraits. Through the integration of all kinds of data, enterprises can be empowered and their business growth can be helped. This is the real significance of financial transformation.
Mr. Zheng Yongqiang pointed out that financial BP is not to help businesses do settlement and other process management, but its real meaning is to find a way out for the future through digitalization, which is the more important role of financial BP. So digitization actually subverts the underlying logic of the original financial BP.
The future of finance is an intelligent “factory” that drives business
Digital transformation is the inevitable trend of the future development of finance and even enterprise management. Based on this consensus, what functions should be realized and what advantages and values should be played by financial digitalization? In this regard, Mr. Zheng Yongqiang believes that the digital transformation of finance is ultimately to become a “smart financial factory” role.
At present, about 60% of the daily work of financial staff is used to deal with basic work, 20% to 30% is related to the report work, only about 10% or less time and energy for decision-making and other high-value work. Intelligent financial factory is the future of finance, which provides a way to view problems from the perspective of users of basic financial work. In fact, intelligent financial factory solves basic work such as low-level data collection, transaction processing and daily report through the mode of intelligence, automation and shared service.
In the mode of intelligent financial factory, in addition to a small part of the work need manual intervention, in accounts receivable, capital, procurement and other operations and transaction level financial work can be automated, and the role of people is to deal with the system can not solve the important problems. Its advantage and value lies in the high efficiency of the system. It promotes the business development efficiently by realizing the daily settlement of financial data, so as to make finance become a true business partner.
Improve the financial adaptation to the transformation, people are the key
How to improve the current financial work system to meet the needs of the transformation? Many enterprises want to change the information system first, but in Zheng Yongqiang’s opinion, the cost of system change is very high, and currently there is no system can meet all the needs of enterprises in terms of financial issues. Therefore, through the automatic, intelligent, sharing tools to open up the data between the system, so as to release the efficiency of people.
From the perspective of the current enterprise information system, there is no perfect system that can cover all the requirements of the enterprise. At the same time, in terms of system design and caliber definition, there are still many problems to be solved for the preparation work of digital transformation.
First of all, the system, the data did not get through. Financial system as the basis of digital in fact, there are many deficiencies, even the head of the financial system manufacturer SAP, it can not get through between the modules. The most important thing for digital enterprise is the problem of connecting data.
At present, most of the enterprise’s financial, business and other systems are separated, unable to match, this is the most troublesome problem.
Therefore, this is the most important deployment of digital transformation, is through the concept of data center, the enterprise’s internal data through, so as to solve the most serious deficiencies in the current information system.
Second, data standards are inconsistent. The definition of the data is inconsistent with the caliber. For example, in the financial system, the budget code used for budget management is different from the accounting code used for accounting processing. In this regard, many companies put forward the concept of master data.
In view of the current deficiencies in enterprise financial system matching and standard establishment, Mr. Zheng Yongqiang put forward the following improvement suggestions.
Digital transformation first needs the corresponding human resources guarantee. Personnel training should be carried out to change the perception and concept of digitalization. Understanding and ideas are the first step of transformation. Financial personnel themselves should change, actively embrace the changing times, strengthen their own functions through active training and learning, and change from ideas to knowledge and skills.
The second is to improve the current relatively backward financial system. In the new generation of financial system more to meet the digital transformation of standardization, automation, intelligence and sharing requirements.
Lead the financial digital transformation with good planning
At present, many enterprises have realized the significance of digital transformation, and started to put into the transformation practice. But in the implementation of transformation work, many enterprises have a lot of confusion. From the theoretical and practical basis, Mr. Zheng Yongqiang put forward some guiding suggestions for enterprises to carry out financial digital transformation.
In many enterprises, finance is often disconnected from the overall development plan of the enterprise, which undoubtedly has adverse effects on the realization of financial transformation. Establishing a 3-5 year macro plan for financial digital transformation, laying out the specific process of the transformation work. And gradually realizing the goal of financial digital transformation are the key to implementing the transformation work.
Under the guidance of the master plan, enterprises should be able to see the cost reduction and efficiency of the transformation. Through intelligence and automation, the efficiency of financial personnel processing is improved. Such as reimbursement automation, accounts receivable/accounts payable automation, daily settlement automation, etc., to reduce the cost of financial operations. So that the enterprise financial manpower can be liberated to invest in intelligent and decision-making work.
At the micro level, financial personnel should be invested in the analysis of business data to realize the integration with business, rather than the analysis of financial data and indicators. At the business level, the key drivers of data should be analyzed in depth to identify which factors contribute to business growth.
Coordination of strategy, scene, team and other elements to facilitate the success of financial digital transformation
According to McKinsey’s report, corporate digital transformation is a $1.7 trillion industry, yet 70 percent of all corporate attempts to go digital fail. In this regard, Mr. Zheng Yongqiang pointed out the key factors for the success of financial digital transformation.
First of all, financial digital transformation work should be recognized and supported by company leaders. Management support is the most critical factor for the success of the transformation. Digital transformation is not limited to a financial department. But the work of the whole management and the direction of the whole company.
The financial department is usually the advocate of enterprise digital transformation because the results of transformation are finally reflected in the financial statements. Through the analysis of financial statements, the problems of enterprises can be found out.
Secondly, all employees should have the concept and method of digital transformation. The lack of training for digital transformation is a common problem faced by all enterprises at present. As a result, many enterprises cannot meet the needs of transformation with their employees’ ideas and knowledge and skills, which brings risks to the success of transformation.
In addition, digital transformation should also have the corresponding tools as a guarantee.
Mr. Zheng Yongqiang mainly pointed out that from a large number of practical cases. The results of many companies in digital transformation were not satisfactory. For example, a large company invested a lot of money, cooperated with the most well-known consulting companies and software manufacturers in the industry. And abandoned all the final results after two years of transformation construction. Faced with the risks, he proposed some suggestions to improve the success rate of digital transformation.
Firstly, in terms of strategic direction, digital transformation should not blindly follow the trend. It should establish a clear strategic direction and a long-term plan consistent with its own reality. And implement transformation work according to the direction of transformation.
All innovation is inseparable from knowledge, from scenarios, and behind the scenarios are processes and data. Therefore, the second key factor to improve the success rate of digital transformation is to find the right scenario. Behind a reasonable scenario is a reasonable data and process.
In addition, digital transformation is about reengineering the process. All innovation is process reengineering, and transformation is also a process of reengineering. Current financial innovation is often limited to the original process, which increases the risk of transformation failure.
Finally, building a team with a consistent philosophy and the accumulation of relevant knowledge are also important factors to control the risk of digital transformation and improve the success rate.
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