<p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">数字化管理</span><span lang="EN-US"><font face="Times New Roman">
</font></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">商务卡管理有助加强财务控制，但推广仍面临诸多难题。</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman"> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">作者：侯艳</span><span lang="EN-US"><font face="Times New Roman">
</font></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman"> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">引入商务信用卡进行企业差旅应酬开支管理并不新鲜；但是真正能够在企业内部财务管理中利用信用卡进行有效的成本管理，并增加商旅开支的透明度，却并非易事。</span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">全球信用卡和商旅管理公司美国运通最新发布的中国商务旅行情况调查报告显示，现金仍然是在中国支付商旅费用的主要方式。无论是国有企业还是外资企业，半数以上都以旅游津贴或者现金垫款的形式支付商旅开支，商务卡的使用依然有限。同一调查也显示，商旅开支已经成为企业第二大可控性成本，超过八成的受访企业都起用了商旅政策，并在航空旅行和酒店住宿方面加强了其执行力度。</span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">另一国际信用卡组织万事达卡则在去年年末推出了一款网上差旅优化工具，让企业可以将自己的商旅开支和报销流程与业内最佳方案对比，帮助企业提升商旅政策的规划效率和执行效果。</span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">国际信用卡组织加大对在华企业商旅管理的关注并推出配套的差旅管理系统并非偶然。“中国企业的差旅管理虽然正在逐渐成熟，但仍同行业标杆存在一定差距，”美国运通大中华区副总裁罗迪（</span><span lang="EN-US"><font face="Times New Roman">Gregor Lochtie</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">）说，“我们相信能够帮助企业更迅速地适应中国商旅管理的变化。”万事达卡国际组织高级副总裁史蒂夫·艾布拉姆斯（</span><span lang="EN-US"><font face="Times New Roman">Steve Abrams</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">）对这一点的分析更为明确：“过去‘现金至上’的概念正在迅速被‘数据至上’所替代。”商务卡在同适宜的差旅管理工具相结合后，能够为企业带来许多实践及战略上的收益，这一点已被许多海外实践所证实。</span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">哈佛大学就曾经存在一系列支付问题。这所大学有</span><span lang="EN-US"><font face="Times New Roman">80%</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">的支付款金额低于</span><span lang="EN-US"><font face="Times New Roman">500</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">美元，处理这些小额付款行政成本高、支付周期长，引起了供应商的不满。在使用了万事达的采购卡后，大学支付实验材料和快递运输等小额款项无须再通过管理者直接许可，票据处理周期从</span><span lang="EN-US"><font face="Times New Roman">22</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">天降至两天，供应商能够在</span><span lang="EN-US"><font face="Times New Roman">48</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">小时内收到货款，这大大缓解了一度紧张的供应商关系。</span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">哈佛的例子显示，利用电子化数据可以避免繁重的手工处理报销凭据工作，缩短报销周期，同时很好地执行既定采购政策。</span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">商务卡使用的另一益处是加强财务控制，带来极高的透明度。通用汽车公司就曾采用万事达与花旗银行联合推出的一卡通计划。该卡种结合了多种支付功能，并根据商户类别代码进行区分。通用公司按照员工的部门消费类型，给予不同的代码许可，员工通常只能在代码范围内进行消费；这在很大程度上消除了报销私人消费的可能，增强了企业的财务监控能力。</span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">此外，商务卡集成的数据能让管理者更便捷地进行各种定向统计，帮助企业改善客户关系管理，也便于管理者将企业数据同行业标杆对比，从而改进商旅政策。同时这还能帮助企业有效利用银行信用，提高资金周转率。</span><span lang="EN-US"><font face="Times New Roman">
</font></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">当然，商务卡在中国的推广还面临着特殊的阻力。银行卡作为一种支付手段，普及度还有待提高，例如在地面交通运输中现金支付还占据着主流地位。中国重形式、轻实质的企业文化也并非总是把效率和透明度放在首要位置。一些企业以报销来避税，另一些企业以宽松的政策来激励员工，如果堵塞全部的财务漏洞，很可能造成员工情绪反弹。这一点国际卡组织显然很清楚，“企业需要将全球性管理策略同中国语境相结合”，运通的罗迪说。</span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman"> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman"> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">商务卡消费管理流程</span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">以万事达</span><span lang="EN-US"><font face="Times New Roman">Smart Data OnLine</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">（</span><span lang="EN-US"><font face="Times New Roman">SDOL</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">）数据管理方案为例</span><font face="Times New Roman">
</font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">员工持卡消费</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman"> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">交易数据会于</span><span lang="EN-US"><font face="Times New Roman">48</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">小时内显示在</span><span lang="EN-US"><font face="Times New Roman">SDOL</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">系统中</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman"> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">员工从互联网上验证登入</span><span lang="EN-US"><font face="Times New Roman">SDOL</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">，对数据进行查看</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman"> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">员工对数据进行确认或输入，包括部门、项目代码、客户姓名等</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman"> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">员工通过</span><span lang="EN-US"><font face="Times New Roman">SDOL</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">向管理者申请报销批准</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman"> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">管理者登入</span><span lang="EN-US"><font face="Times New Roman">SDOL</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">批准合规的报销项目</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman"> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">企业财务部门将经费转入</span><span lang="EN-US"><font face="Times New Roman">ERP/</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">账目系统进行报销，同时审查不合规的报销申请</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman"> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p>
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