任何事情“没有规矩不成方圆”，业财融合要顺利推行下去，行之有效的制度保

Anything "has no rules and no success", the integration of industry and finance should be carried out smoothly, and effective system guarantee is particularly important. In other words, a sound management system for industry-finance integration is an important foundation for ensuring the smooth development of industry-finance integration. However, many enterprises now lack a complete and effective management system, which has become an obstacle to the integration of industry and finance. Specifically: <br>1. Imperfect accountability system. <br>Many corporate accountability mechanisms are imperfect, which leads to mutual evasion by the relevant departments when things that are harmful to the enterprise occur, which is not conducive to the promotion of industry-finance integration. Taking credit sales as an example, the business will sell credits for sales, and the pre-investigation of the customer ’s credit will be perfunctory. The finance will only deal with the accounts after the business is completed. Departments blame each other, causing losses to the enterprise. The current supervision system is not sound enough and lacks a clear accountability system. Not conducive to the overall work of the enterprise. <br>2. The incentive and restraint mechanism is not perfect. The <br>current business-finance integration implemented by enterprises is often led by the finance department, and the results obtained are mostly reflected in the value of improving financial management. The enthusiasm for financial integration is not high. In addition, business and financial integration, while increasing the workload of the business department, did not introduce a corresponding incentive and restraint mechanism for the business department, and the finance department reassessed the value management of the business department, revealing many business management deficiencies

任何事情“没有规矩不成方圆”，业财融合要顺利推行下去，行之有效的制度保障尤为重要。也就是说，完善的业财融合管理制度是保障业财融合顺利开展的重要基础。然而，现在很多企业缺乏一整套健全有效的管理制度，成为开展业财融合的障碍。具体地说：<br>1.责任追究制度不完善<br>很多企业责任追究机制不完善，导致对企业不利的事情发生时，相关部门互相推诿，不利于业财融合工作的推进。以赊销账款为例，业务为了销售额，会赊销账款，对客户信用的前期调查会敷衍了事，财务只是在业务完成后进行账务处理，如果出现账款收不回来的情况，导致部门互相推诿，给企业造成损失。现行监管制度不够健全，缺乏明确的追责制度。不利于企业总体工作的开展。<br>2.激励约束机制不健全<br>当前企业推行的业财融合往往是由财务部门牵头，获取的成果也大多体现在提升财务管理方面的价值，业务部门的作用和成效无法明显体现，导致业务部门参与业财融合的热情不高。另外，业财融合在加大业务部门工作量的同时，并没有出台对业务部门相应的激励约束机制，且财务部门重新评估了业务部门的价值管理，暴露出很多业务管理上的不足

If there is no rule, there will be no square. If the integration of industry and finance is to be carried out smoothly, the effective system guarantee is particularly important. That is to say, the perfect management system of industry finance integration is an important foundation to ensure the smooth development of industry finance integration. However, many enterprises lack a complete set of sound and effective management system, which has become an obstacle to the integration of industry and finance. Specifically:<br>1. Imperfect accountability system<br>Many enterprises' accountability mechanism is not perfect, which leads to the occurrence of adverse events to enterprises, and the relevant departments shift responsibilities to each other, which is not conducive to the promotion of industry finance integration. Take account sales on credit as an example. For sales, the business will sell accounts on credit. The preliminary investigation of customer credit will be perfunctory. The finance department will only deal with the accounts after the completion of the business. If the accounts cannot be collected, the departments will pass the buck to each other and cause losses to the enterprise. The current supervision system is not perfect and lacks a clear accountability system. It is not conducive to the overall work of the enterprise.<br>2. Imperfect incentive and restraint mechanism<br>At present, the integration of industry and finance implemented by enterprises is often led by the financial department, and the results obtained are mostly reflected in improving the value of financial management. The role and effect of the business department cannot be clearly reflected, which leads to the low enthusiasm of the business department to participate in the integration of industry and finance. In addition, the integration of industry and finance not only increases the workload of the business departments, but also does not introduce the corresponding incentive and constraint mechanism for the business departments, and the financial department re evaluates the value management of the business departments, exposing many deficiencies in business management<br>