Article(id=1318999820275134909, tenantId=1146029695717560320, journalId=1146123302524792850, issueId=1318999663622079298, articleNumber=null, orderNo=null, doi=10.3969/j.issn.1672-6073.2025.06.002, pmid=null, cstr=null, oa=null, hot=null, price=null, onlineType=0, articleFormat=0, articleType=null, articleTypeStr=null, receivedDate=1744214400000, receivedDateStr=2025-04-10, revisedDate=1750780800000, revisedDateStr=2025-06-25, acceptedDate=null, acceptedDateStr=null, onlineDate=1792403662984, onlineDateStr=2026-10-19, pubDate=1765296000000, pubDateStr=2025-12-10, doiRegisterDate=null, doiRegisterDateStr=null, onlineIssueDate=1792403662984, onlineIssueDateStr=2026-10-19, onlineJustAcceptDate=null, onlineJustAcceptDateStr=null, onlineFirstDate=null, onlineFirstDateStr=null, sourceXml=null, magXml=null, createTime=1792403662984, creator=13701087609, updateTime=1792403662984, updator=13701087609, issue=Issue{id=1318999663622079298, tenantId=1146029695717560320, journalId=1146123302524792850, year='2025', volume='38', issue='6', pageStart='1', pageEnd='147', issueExtLink='null', onlineDate='null', pubDate='1765296000000', pubDateStr='2025-12-10', beforeIssueId=null, nextIssueId=null, price=null, status=1, issueComplete=1, articleOrder=1, issueType=-1, specialIssue=null, createTime=1792403625636, creator='13701087609', updateTime=1792733312669, updator='13701087609', preIssue=null, nextIssue=null, articleTotal=null, ext={EN=IssueExt(id=1320382471334646693, tenantId=1146029695717560320, journalId=1146123302524792850, issueId=1318999663622079298, language=EN, specialIssueTitle=, coverIllustrator=null, specialIssueEditor=, specialIssueAbout=), CN=IssueExt(id=1320382471334646694, tenantId=1146029695717560320, journalId=1146123302524792850, issueId=1318999663622079298, language=CN, specialIssueTitle=, coverIllustrator=null, specialIssueEditor=, specialIssueAbout=)}, issueFiles=null, downloadFileDto=null}, startPage=9, endPage=15, ext={EN=ArticleExt(id=1318999820577124798, articleId=1318999820275134909, tenantId=1146029695717560320, journalId=1146123302524792850, language=EN, title=Financial Digital Transformation Practice of Guangzhou Metro Driven by Business-Finance Integration, columnId=1152669340382966151, journalTitle=Urban Rapid Rail Transit, columnName=Forum of Rapid Rail Transit, runingTitle=null, highlight=null, articleAbstract=

Ensuring financial sustainability through financial digital transformation constitutes an urgent requirement for urban rail transit enterprises, with business-finance integration serving as an effective enabler for such transformation. Addressing existing research gaps—where digital transformation studies in the rail transit industry predominantly focus on technological applications in specific operational scenarios but lack systematic financial digital transformation frameworks, while business-finance integration research lacks empirical validation in rail transit contexts and emphasizes unidirectional approaches—this study employs a case analysis methodology examining Guangzhou Metro's practical implementation to investigate pathways and outcomes of bidirectional business-finance integrated financial digital transformation. That findings demonstrate that synergistic advancement of conceptual/systemic reforms, methodological transformation, and ecological restructuring effectively promotes organizational integration, information integration, and value convergence between business and finance functions, yielding significant outcomes: enhanced accounting information quality, development of cross-functional finance talent, strengthened business support, and deepened strategic alignment; financial processing efficiency improvements are manifested in a 5-day reduction of month-end closing cycles, 44% increase in per capita transaction document processing volume, and 52% rise in per capita voucher creation volume; cost-effectiveness is demonstrated through an 8.6% labor productivity gain and 9.2% reduction in cost-to-revenue ratio; the pathway “top-down design leadership→bidirectional business-finance integration→ enhanced data governance→phased ecosystem synergy” proves effective in advancing financial digital transformation. This research establishes a theoretical framework and practical paradigm for urban rail transit enterprises to advance financial digital transformation.

, authors=Xiaobin WANG, Jinwei HU, authorsList=Xiaobin WANG, Jinwei HU, authorCompany=null, correspAuthors=null, authorNote=null, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=null, pdf=null, pdfFileSize=null, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=null, mapNumber=null, fund=null), CN=ArticleExt(id=1318999820841365951, articleId=1318999820275134909, tenantId=1146029695717560320, journalId=1146123302524792850, language=CN, title=基于业财融合的广州地铁财务数字化转型实践, columnId=1152669340680761737, journalTitle=都市快轨交通, columnName=快轨论坛, runingTitle=null, highlight=null, articleAbstract=

以财务数字化转型保障财务可持续是城市轨道交通企业的迫切需求，业务和财务（简称业财）融合是实现财务数字化转型的有效手段。针对当前城轨行业数字化转型研究多关注特定业务场景的技术应用而缺乏系统的财务数字化转型框架，业财融合研究缺乏城轨行业的实证研究且侧重单向融合等不足，采用案例分析法，聚焦广州地铁的实践探索，探究基于业财双向融合的财务数字化转型路径与成效。研究结果表明：通过理念与体系变革、手段变革、生态变革的协同推进，可有效促进业务与财务的组织融合、信息融合、价值融合；在提升会计信息质量、培养复合型财务人才、强化业务支持、深化战略支撑方面取得显著成效；财务处理效率提升，月结周期缩短5 d，人均业务单据处理量上升44%、凭证制作量上升52%；降本增效作用明显，劳动生产率提升8.6%、成本费用占营收比重下降9.2%；“顶层设计引领-业财双向融合-强化数据治理-分步生态协同”的路径可有效推动财务数字化转型。研究成果以期为城轨企业推进财务数字化转型提供理论框架与实践范式。

, authors=王晓斌, 胡进伟, authorsList=王晓斌, 胡进伟, authorCompany=null, correspAuthors=null, authorNote=, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=bMSrCyHIPZrBWw09p5Qk1w==, magXml=g+D+5TXoBBefMe0cuAHXyQ==, pdfUrl=null, pdf=CE65JfDjbQufd2LHGVRtPg==, pdfFileSize=2139522, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=nZXoKkcgxjd5zJRBM4XWFQ==, mapNumber=null, fund=null)}, authors=[Author(id=1318999821424374212, tenantId=1146029695717560320, journalId=1146123302524792850, articleId=1318999820275134909, orderNo=0, firstName=null, middleName=null, lastName=null, nameCn=null, orcid=null, stid=null, country=null, authorPic=null, dead=0, email=949870461@qq.com, emailSecond=null, emailThird=null, correspondingAuthor=0, authorType=1, ext={EN=AuthorExt(id=1318999821516648902, tenantId=1146029695717560320, journalId=1146123302524792850, articleId=1318999820275134909, authorId=1318999821424374212, language=EN, stringName=Xiaobin WANG, firstName=Xiaobin, middleName=null, lastName=WANG, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=null, address=Guangzhou Metro Co., Ltd., Guangzhou 510000, bio=null, bioImg=null, bioContent=null, aboutCorrespAuthor=null), CN=AuthorExt(id=1318999821592146375, tenantId=1146029695717560320, journalId=1146123302524792850, articleId=1318999820275134909, authorId=1318999821424374212, language=CN, stringName=王晓斌, firstName=null, middleName=null, lastName=null, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=null, address=广州地铁集团有限公司，广州　510000, bio={"content":"

王晓斌，男，硕士，正高级经济师、高级会计师、国际注册管理会计师，从事城市轨道交通财务管理和合同造价管理工作，949870461@qq.com

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王晓斌，男，硕士，正高级经济师、高级会计师、国际注册管理会计师，从事城市轨道交通财务管理和合同造价管理工作，949870461@qq.com

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