中国公司理财标杆系列报道_海尔海尔财务学
Financing Haier’s
中国公司理财标杆系列报道 海尔
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46新理财 | 公司理财 2010/11
C O VER STOR Y 封面文章
海尔首席执海尔首席执行官张瑞敏对财务的定位是“海尔财务要彻底成为规划未来的管理会计”。
实际上,海尔财务也正在向这个方向迈进。到目前为止,为了匹配企业战略管理的创新,实际上,海
海尔财务开始实施管理会计在海尔新一轮的创新,财务人员参与到为客户创造价值的前端海尔财务开
流程,成为端到端组织的一员,建立与业务发展更加紧密结合的动态预算体系。流程,成为
海尔的财务组织也发生了巨大的颠覆,在海尔,从传统的视角,你几乎找不到财务部门在海尔的财务
哪里,共享和协同集中和分散彻底打碎了原来的铁栏杆模式,25秒1笔到25秒6400笔的哪里,共享
会计工厂解决了财务部门很大的后顾之忧,通过资源的集中共享,更多的财务人员渗透到会计工厂解
业务流程中成为伙伴,为业务发展提供协同支持。业务流程中
同时,海尔还进行了最具有代表性的机制创新:即将企业的三张表转化成以创造用户资源实现第一竞争力为中心的员工的三张表,即员工的损益表、日清表和人单酬表。
当然,在一定意义上,海尔的财务创新也是逼出来的。创业于改革开放初期的海尔,历经二十多年发展,跃居世界白色家电第一品牌。不断打破既有管理模式,持续创新,是外界对海尔的评价。而管理模式的创新本质上会对财务模式提出巨大挑战。
高压之下的坚持,让海尔财务突破建立企业新管理会计体系的瓶颈,并赢得各界赞誉,其中美国管理会计协会就认为,人单合一双赢的核算体系突破了科斯理论的天花板,每个员工都将自己的收入与为用户创造需求的价值有机结合在一起,是未来管理会计的新出路。“有利的情况和主动的恢复往往产生于再坚持一下的努力之中”,海尔CFO 谭丽霞说,这是她过去几年来最深刻的体会。
“谁将声震天下,必长久深自缄默;谁将点燃闪电,必长久如云漂泊。”在《新理财》杂志主办的“2009中国CFO 年度人物”评选颁奖活动上,海尔集团CFO 谭丽霞用尼采的话结束了她的演讲,富有哲理话,并不能让我们了解其内心深处的想法,但坚持之后的 “释然”还是让我们一览无余。
二十多年来,海尔创造了中国管理的奇迹,接下来,海尔还将创造一个财务管理模式的标秆?
2010/11 CORPORATE FINANCE
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CONTENTS 目录
CORPORA FINANCE
2010/11/01
公司理财
第11期 总第121期
76 5782
Trends
Frauds in the Stock Market
To build a healthy market
institution, the premier task is to consolidate the market foundation and regulate the price mechanism. It is important to believe in the
personalities and the market itself. Generally speaking, greed should be avoided at all time.
22 Be Aware of
Capital
Partition in Northeast China
The High Way Partition in northeast China includes Longjiang Traffic and Jinlin Highway, and was the first company partition case in China. The problem of company management and the interests and conflicts within have become the main resistance in the future progress of the enterprise.
28 Highway
12新理财 | 公司理财 2010/11
Cover Story
46 Haier’s Financing
Zhang Ruimin, the CEO of Haier, has pointed the financial position of the enterprise and requested that Haier’s financing needs to be a managerial financing method that designed for the future. Through the past twenty years, Haier has created a miracle in the China’s business management, and will it create a new financing model of perfection in the near future?
Practice
Regulations
65 Budget
Not every company can effectively operate according to the budget. The executive results and effectiveness link to the management concepts and its infiltration within the enterprise, and it also needs effective regulations and inspections.
Cooperation
Going Right
86 Hu Fen: Going Left
I was started as a financial manager in a very small company, now I have became the CEO and COO of an enterprise that have achieved 15
billion annual turnover. Along the way, I have experienced every single step in China’s reform and opening-up.
79