新联通的财务管理整合实践（Integration practice of financial management of new China Unicom）.doc

新联通的财务管理整合实践（Integration practice of financial management of new China Unicom） Integration practice of financial management of new China Unicom China Unicom, Guangxi branch, Wu Lin, Wei Xiuchang Release time: 2010-01-12 In October 15, 2008, China Unicom merged with China netcom. It is an urgent task for the new UniCom company to integrate the two companies with considerable strength and deep cultural heritage as soon as possible and to maximize their synergy. The so-called easy acquisition integration difficult, mergers and acquisitions of enterprises in the implementation of strategic integration, human capital integration and cultural integration, financial integration must be timely and effective, because the financial management is the core and the central enterprise management system, which is related to the strategic intention can not be achieved. First, the integration of the financial system After the reorganization of the company, fusion and control of financial management must be based on the company reorganization and integration strategy and related business and management strategy for input, full attention to internal and external demand, and integration with other business management and the formation of the overall coordination (see Figure 1). The financial department shall, in the analysis of the internal management and external disclosure of accounting information based on the requirements of business, information needs, and to guide the business integration, if not because the front-end business effective integration, integration will directly restrict the accounting and financial management. To this end, the new China Unicom headquarters will finance integration is divided into three stages: the first stage gradually promote the focus and scale integration; second stage is to merge the target account, to achieve full integration accounting; the third stage is a comprehensive financial management system construction and optimization, to achieve the