所在案例库：中国管理案例共享中心
案例链接：http://www.cmcc-dlut.cn/Cases/Detail/4692
案例名称：功到自然成：北斗星通信息化助力集团业财深度融合
译 名：The Information System Constructions of Beijing Bdstar Navigation Co., Ltd and the Promotion of Business and Finance Integration
案例作者：徐扬，周宁，吴婕，刘光伟，韩小汀，潘立新，王翔宇
作者单位：北京航空航天大学
中文摘要：信息化是现代企业发展的重要驱动力。然而，企业在信息化建设中如何真正做到业财融合，国内成功的案例并不多见。北斗星通是我国卫星导航产业首家上市公司，多次国内外并购使其发展为业务覆盖北斗系统卫星定位导航与位置服务全产业链的国际化集团企业，随之而来的集团管控问题亟待解决。本案例研究了北斗星通集团的信息化发展路径，从以出具合并财务报告为核心，到以管控“业务分部”(BU)为核心，最终实现BU与集团双视角下的财务与业务信息的标准化、精细化和可视化，从而支持管理会计职能，助力企业运营管理和战略决策。同时，本案例主人公身兼CFO与CIO双重职能，为北斗星通实现深度业财融合发挥了不可替代的作用，也揭示了财务官与信息官的跨界赋能是企业信息化成功的重要因素。本案例有助于学生理解信息化建设推进企业业财融合的作用机理，并对集团化企业构建业财融合的信息化体系具有重要启示和借鉴意义。
英文摘要：Informatization is an important driving force for the development of modern enterprises. However, there are few successful domestic cases on how enterprises can well achieve the integration of business and finance in information construction. Beijing Bdstar Navigation is the first listed company in China's satellite navigation industry. Many domestic and foreign mergers and acquisitions have made it develop into an international group enterprise that covers the entire industrial chain of Beidou system satellite positioning and navigation and location services. As a result, the Group's control issues need to be resolved urgently. This case studies the informatization path of Bdstar, essentially from the issuance of consolidated financial reports to the management and control of ‘business units’ (BU), and ultimately the realization of standardized, refined and visualized financial and business information under the dual perspectives of BU and the Group, so as to support the management accounting function and help the company's operational management as well as strategic decision-making. At the same time, the protagonist of this case also has the dual functions of CFO and CIO, which plays an irreplaceable role in the deep integration of Bdstar's business and finance. It also reveals that the cross-border empowerment of financial officer and information officer is an important factor for the success of enterprise informatization. This case is helpful for students to understand the mechanism of informatization construction in promoting the integration of business and finance, and has significant enlightenment and important reference for the construction of information system with integration of business and finance in group enterprises.
中文关键词：信息化建设；业财融合；集团管控；2020百优案例
英文关键词：Informatization Construction, Integration of Business and Finance, Group Control
案例入库时间：2020-10
