电信企业财务稽核流程重组与系统实现
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摘要
随着经济全球化步伐的加快，技术的日新月异，以及行业管制的放松，电信运营商之间的竞争日趋激烈，如何在“开源”的同时“节流”，有效减少企业运营过程中的收入流失成为电信运营商关注的焦点。当前面临的问题是：收入保障越来越成为当今电信领域的热门话题，而业内却一直缺乏一套行之有效的收入保障方法论作为理论基础和指导方针。
本文是对论文作者所在某电信运营商省级公司收入保障项目研究与实践的一个总结。从理论角度，论文概要介绍了收入保障项目实施“一条主线、两个截面、三个阶段”的总体思路、项目实施过程中创新提出的数据勾对稽核方法、以及项目中对收入数据“两层、五类”划分的理论成果。从实践角度，论文详细介绍了论文作者所负责的收入保障之财务数据准确性稽核阶段的工作：在遵循收入保障项目实施总体思路的前提下，通过财务稽核流程重组与系统开发，有效地实现了以IT手段支持企业收入保障的目标。在业务建模阶段，通过借鉴业务流程重组相关理论，完成了财务稽核流程重组的实施，其中，使用UML在流程描述阶段对流程进行建模；借鉴企业内部控制理论在流程分析与设计阶段对流程进行问题诊断与优化设计，并完成新旧流程的切换。财务稽核流程重组完成了财务稽核业务流程建模，初步明确了财务稽核系统的功能需求，为系统开发奠定了基础。论文作者全程参与了财务稽核系统分析、设计及项目管理工作。在论文中，论文作者对财务稽核系统需求分析、设计、实现、项目管理等内容进行了介绍。
财务稽核流程重组与系统实现的成功实施，验证了收入保障项目实施总体思路、方法的可行性，为今后电信企业收入保障的实施开拓了思路。
In recent years, the competition among Telecom Operators becomes increasingly fierce simply for the accelerated economic globalization, the rapid development of IT infrastructures, as well as the proper relaxation of telecom regulations. As a consequence, how to reduce the revenue loss in the ordinary business turns to be a hot research topic for most Telecom Operators. However, although the revenue assurance is such of importance, there are few related methods and theories which could give enterprises a general guidance.
This paper abstracts and summarizes the practical experiences in a revenue assurance project for a Telecom Operator in some province of China. Theoretically, we present an innovative methodology for data audit, and partition the actual financial revenue data into five classes according to two different abstracted levels. Practically, we reengineer the financial audit process and develop the financial audit system, which could effectively enhance the underline IT infrastructures to accomplish the revenue assurance. Within the period of business modeling, original financial audit process is reengineered based on the theory of BPR, of which we use UML to describe the business process, use the theory of enterprise internal control to detect and optimize the business process. In addition, the switching to the optimized process from the old one is achieved. The reengineering of the financial audit processes accomplishes the modeling of the financial audit business, which is a fundamental step for developing our financial audit system by specifying the correspondent functional requirements. From the perspective of software engineering, the whole life cycle of this system, including the requirement analysis, system designing and implementation, as well as the project management, is also provided in this paper.
The reengineering of the financial audit process and the developing of the financial audit system shows that our presented methodology of the revenue assurance could benefit the telecom operators effectively.
本文是对论文作者所在某电信运营商省级公司收入保障项目研究与实践的一个总结。从理论角度，论文概要介绍了收入保障项目实施“一条主线、两个截面、三个阶段”的总体思路、项目实施过程中创新提出的数据勾对稽核方法、以及项目中对收入数据“两层、五类”划分的理论成果。从实践角度，论文详细介绍了论文作者所负责的收入保障之财务数据准确性稽核阶段的工作：在遵循收入保障项目实施总体思路的前提下，通过财务稽核流程重组与系统开发，有效地实现了以IT手段支持企业收入保障的目标。在业务建模阶段，通过借鉴业务流程重组相关理论，完成了财务稽核流程重组的实施，其中，使用UML在流程描述阶段对流程进行建模；借鉴企业内部控制理论在流程分析与设计阶段对流程进行问题诊断与优化设计，并完成新旧流程的切换。财务稽核流程重组完成了财务稽核业务流程建模，初步明确了财务稽核系统的功能需求，为系统开发奠定了基础。论文作者全程参与了财务稽核系统分析、设计及项目管理工作。在论文中，论文作者对财务稽核系统需求分析、设计、实现、项目管理等内容进行了介绍。
财务稽核流程重组与系统实现的成功实施，验证了收入保障项目实施总体思路、方法的可行性，为今后电信企业收入保障的实施开拓了思路。
In recent years, the competition among Telecom Operators becomes increasingly fierce simply for the accelerated economic globalization, the rapid development of IT infrastructures, as well as the proper relaxation of telecom regulations. As a consequence, how to reduce the revenue loss in the ordinary business turns to be a hot research topic for most Telecom Operators. However, although the revenue assurance is such of importance, there are few related methods and theories which could give enterprises a general guidance.
This paper abstracts and summarizes the practical experiences in a revenue assurance project for a Telecom Operator in some province of China. Theoretically, we present an innovative methodology for data audit, and partition the actual financial revenue data into five classes according to two different abstracted levels. Practically, we reengineer the financial audit process and develop the financial audit system, which could effectively enhance the underline IT infrastructures to accomplish the revenue assurance. Within the period of business modeling, original financial audit process is reengineered based on the theory of BPR, of which we use UML to describe the business process, use the theory of enterprise internal control to detect and optimize the business process. In addition, the switching to the optimized process from the old one is achieved. The reengineering of the financial audit processes accomplishes the modeling of the financial audit business, which is a fundamental step for developing our financial audit system by specifying the correspondent functional requirements. From the perspective of software engineering, the whole life cycle of this system, including the requirement analysis, system designing and implementation, as well as the project management, is also provided in this paper.
The reengineering of the financial audit process and the developing of the financial audit system shows that our presented methodology of the revenue assurance could benefit the telecom operators effectively.
引文
[1]、TMForum 6B921_v4.6 20041119 eTOM The Business Process Framework (For The Information and Communication Service Industry) Release 4.5
[2]、TM Forum Revenue Assurance Overview Public Version 0.4 April 2005
[3]、TM Forum Enterprise CRA(Cost and Revenue Assurance) whitepaper v1.4 February 2004
[4]、TM Forum Reactive to Proactive Revenue Assurance-Closing the loop Version 0.8 March 2005
[5]、Mark Johnson Revenue Assurance, Fraud & Security in 3G Telecom Services April 2005
[6]、ACECOMM Corporation Mediation and Revenue Assurance January 6, 2005
[7]、Rob Mattison Performing Revenue Assurance for 3G Services
[8]、Dr. Hans-A. Moser Implementation and Results of a Revenue Assurance Process across Billing, Accounting and Controlling May 20, 2003
[9]、Dr. Jacques Revenue Assurance Scorecard for the Telecommunication Industry February 2003
[10]、Motorola Corporation 将收入风险转化为有效收益的营收保障管理 2003年12月
[11]、王玉荣．流程管理．机械工业出版社．2002年
[12]、甘华鸣．业务流程．中国国际广播出版社．2002年
[13]、詹姆斯·麦克(美)．大转变——企业构建工程的七项原则．清华大学出版社．1999年4月
[14]、J·佩帕德，P·罗兰．业务流程再造．中信出版社．1999年2月
[15]、孙黎等．企业重建工程．中国经济出版社
[16]、罗伯特·史特雷(美)．企业领导人与企业再造．机械工业出版社
[17]、金永江．企业过程再造：危险性及其应注意的．管理工程师．1997(4)
[18]、哈默．超越改革：以流程为中心的组织如何改变着我们的工作和生活．第一版．上海译文出版社．1998
[19]、余菁．企业再造，重组企业的业务流程．广东经济出版社．2000
[20]、颜光华，刘正周．企业再造．上海财经大学出版社．1998
[21]、Soumitra Dutta，Jean-Francois Manzoni．过程再造、组织变革与绩效改进．中国人民大学出版社．2001
[22]、郑人杰、殷人昆、陶永雷．实用软件工程(第二版)．清华大学出版社．1999
[23]、普瑞斯曼(美)著．梅宏泽．软件工程—实践者的研究方法．机械工业出版社．1999
[24]、周之英 编著．现代软件工程(第2册)：基本方法篇．科学出版社．2000
[25]、张海藩 编著．软件工程．人民邮电出版社．2002
[26]、Meilir Page-Jones 著，包晓露、赵晓玲、叶天军、唐亚东译．UML面向对象设计基础．人民邮电出版社．2001
[27]、Craig Larman著，李洋等译．UML和模式应用．机械工业出版社．2006
[28]、张龙祥 编著．UML与系统分析设计．人民邮电出版社．2001
[29]、冀振燕 编著．UML系统分析设计与应用案例．人民邮电出版社．2003
[30]、TM Forum网站http://www.tmforum.org
[31]、中国计费网http://www.billingchina.com
[32]、北京汉铭信通公司网站http://www.aceway.com.cn
[2]、TM Forum Revenue Assurance Overview Public Version 0.4 April 2005
[3]、TM Forum Enterprise CRA(Cost and Revenue Assurance) whitepaper v1.4 February 2004
[4]、TM Forum Reactive to Proactive Revenue Assurance-Closing the loop Version 0.8 March 2005
[5]、Mark Johnson Revenue Assurance, Fraud & Security in 3G Telecom Services April 2005
[6]、ACECOMM Corporation Mediation and Revenue Assurance January 6, 2005
[7]、Rob Mattison Performing Revenue Assurance for 3G Services
[8]、Dr. Hans-A. Moser Implementation and Results of a Revenue Assurance Process across Billing, Accounting and Controlling May 20, 2003
[9]、Dr. Jacques Revenue Assurance Scorecard for the Telecommunication Industry February 2003
[10]、Motorola Corporation 将收入风险转化为有效收益的营收保障管理 2003年12月
[11]、王玉荣．流程管理．机械工业出版社．2002年
[12]、甘华鸣．业务流程．中国国际广播出版社．2002年
[13]、詹姆斯·麦克(美)．大转变——企业构建工程的七项原则．清华大学出版社．1999年4月
[14]、J·佩帕德，P·罗兰．业务流程再造．中信出版社．1999年2月
[15]、孙黎等．企业重建工程．中国经济出版社
[16]、罗伯特·史特雷(美)．企业领导人与企业再造．机械工业出版社
[17]、金永江．企业过程再造：危险性及其应注意的．管理工程师．1997(4)
[18]、哈默．超越改革：以流程为中心的组织如何改变着我们的工作和生活．第一版．上海译文出版社．1998
[19]、余菁．企业再造，重组企业的业务流程．广东经济出版社．2000
[20]、颜光华，刘正周．企业再造．上海财经大学出版社．1998
[21]、Soumitra Dutta，Jean-Francois Manzoni．过程再造、组织变革与绩效改进．中国人民大学出版社．2001
[22]、郑人杰、殷人昆、陶永雷．实用软件工程(第二版)．清华大学出版社．1999
[23]、普瑞斯曼(美)著．梅宏泽．软件工程—实践者的研究方法．机械工业出版社．1999
[24]、周之英 编著．现代软件工程(第2册)：基本方法篇．科学出版社．2000
[25]、张海藩 编著．软件工程．人民邮电出版社．2002
[26]、Meilir Page-Jones 著，包晓露、赵晓玲、叶天军、唐亚东译．UML面向对象设计基础．人民邮电出版社．2001
[27]、Craig Larman著，李洋等译．UML和模式应用．机械工业出版社．2006
[28]、张龙祥 编著．UML与系统分析设计．人民邮电出版社．2001
[29]、冀振燕 编著．UML系统分析设计与应用案例．人民邮电出版社．2003
[30]、TM Forum网站http://www.tmforum.org
[31]、中国计费网http://www.billingchina.com
[32]、北京汉铭信通公司网站http://www.aceway.com.cn