会计学院知识库

      随着经济一体化的程度加深，市场中企业之间的竞争愈发激烈，对企业做好财务管理提出了新要求。企业需重视管理方法的创新，优化内部组织架构。而在企业进行各项财务管理中，营运资金的管理对于企业的日常管控是最重要的，因为营运资金是企业经营运转的生命源，它关系着企业的财务风险、盈利能力以及价值创造。伴随着信息技术的不断发展，依托技术而产生的财务共享也开始出现在企业的视线当中。引进并实施财务共享对企业进行财务转型具有重要意义，依托信息化平台建设的财务共享服务中心，将散布在各个分、子公司的基础财务工作以及上下游信息进行业务流程上的重新规整，通过专业化的分析进行重新分工，从而更好地进行财务管理，并且将资金集中管理，加强了企业营运资金管理水平。
      在过去对财务共享模式相关研究中主要集中于基础理论以及实施后给企业带来的益处，对于营运资金的相关研究主要集中于基本概念的界定以及对其管理效率的评价，而鲜有将两者相结合的研究。制造业具有业务涉及范围广、资金量大、全环节资金管理的特点，使得营运资金管理对大型制造业企业更为重要。因此本文以制造企业中实施建设财务共享服务中心相对成熟的四川长虹为例，使用文献研究法以及案例分析法，对四川长虹建立财务共享的过程以及各阶段对营运资金管理提供的帮助及产生的管理效率变化进行分析研究，为其他制造业企业加强营运资金管理提供借鉴作用。
      通过按渠道以及要素对管理效率进行评价分析发现，在企业建立财务共享后，由于对以往业务流程再造、资金的集中管控以及信息平台的建设，为企业进行营运资金管理提供了帮助，管理效率得到提升。在建设初创期由于对流程优化，管理效率有所提高。在发展期阶段由于将纳入企业范围扩大，管理效率改善效果不大，但处于相对较强且稳定的状态。而在成熟期，由于对业务处理的不断熟练，以及流程的不断改进优化，管理效率呈现出不断提高的态势。在分析中也发现其中存在一些问题，并提出优化建议，帮助企业更好地进行营运资金管理。

With the deepening of economic integration, the market in the increasingly fierce competition between enterprises, do a good job in financial management of the enterprise put forward the new requirements, make enterprise attaches great importance to the management of innovation, optimize the internal organizational structure, in the enterprise for the financial management, management of working capital for enterprise daily control is one of the most important, Because working capital is the life source of enterprise operation, it is related to the enterprise's financial risk, profitability and value creation. With the continuous development of information technology, financial sharing based on technology also begins to appear in the sight of enterprises. The introduction and implementation of financial sharing is of great significance to the financial transformation of enterprises. Relying on the construction of financial sharing service center based on information platform, The basic financial work and upstream and downstream information distributed in each branch and subsidiary are reorganized on the business process, and the division of labor is reorganized through professional analysis, so as to better carry out financial management, and centralized management of capital, so as to strengthen the enterprise working capital management level.
In the past, the research on financial sharing mode mainly focused on the basic theory and the benefits brought to enterprises after implementation, while the research on working capital mainly focused on the definition of basic concepts and evaluation of management efficiency, and few studies combined the two. The manufacturing industry is characterized by a wide range of business, large amount of capital and full-link capital management, which makes working capital management more important for large-scale manufacturing enterprises. Therefore, this paper takes Sichuan Changhong, a relatively mature manufacturing enterprise that has implemented the construction of financial sharing service center, as an example, using literature research method and case analysis method. This paper analyzes and studies the process of sichuan Changhong to establish financial sharing, the help to working capital management at each stage and the change of management efficiency, and provides reference for other manufacturing enterprises to strengthen working capital management.
Through the evaluation and analysis of management efficiency according to channels and elements, it is found that after the establishment of financial sharing, due to the former business process reengineering, centralized management and control of funds and the construction of information platform, the working capital management of enterprises provides help and management efficiency is improved. Their initial for process optimization in construction, improve the efficiency of management, in the development stage due will be included in the enterprise scope, management efficiency improvement is not big, but is in a state of relatively strong and stable, and in the mature period, due to the business process of skilled, and continuous improvement of process optimization, management shows a tendency of increasing efficiency. In the analysis also found that there are some problems, and put forward optimization suggestions to help enterprises better working capital management.