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“大智移云物区”等数字化技术的极速发展，对大型集团公司的组织模式和财务管理模式造成了重大影响。从目前的应用实践来看，一方面，很多集团公司通过实施财务数字化转型，确实起到了强化集团财务管控能力的作用，并借助数字化技术不断完善现有的资金管理基础，在很大程度上提高了资金的运转效率。另一方面，由于在集团公司的财务管控体制中，关于集权与分权的配置选择，一直未明确具体的规则倾向，总是存在着各种矛盾，导致集团公司进行财务数字化转型对于财务管控能力提升的作用受到限制。

基于此，本文以TCL集团为研究样本，着眼于财务数字化转型背景下TCL集团的资金管理模式，重点考察TCL集团财务数字化转型实施情况以及资金管理运行机制现状，试图揭示财务数字化转型对其资金管理模式的影响机理。研究发现TCL集团基于财务数字化转型确实提高了集团资金集中管理的效能，在盘活存量资金、及时防控资金风险以及资金标准化、流程化管理层面起到了强化作用。但TCL集团的资金运营状况并不理想，集团资金集中管理效能只是在短期内得到了提升，未从根本上得到改善。究其原因很可能是TCL集团采用的资金管理模式集权意味较浓，资金管理理念与财务数字化转型下的资金管理理念本质背离，两者在集权与分权的平衡上存在着很大的差异，导致问题频生，消减了转型增加的效益水平。

因此，本文认为在财务数字化转型下，TCL集团集权式的资金管理模式已不符合转型下的要求，存在资金管理权限错配的问题，进而引发了资金管理组织体系和制度不协同的问题。鉴于此，TCL集团现阶段要理清财务数字化转型的内在逻辑，在不断充实自身资金管控体系的基础上，基于适度授权的资金管理原则，通过变革资金管理组织体系和强化制度协同层面优化其资金管理模式，达到对资金统一管理，分级授权的管控目标，实现资金的平衡管理。同时，TCL集团也要重点关注数据、人员和技术层面的协同，为财务数字化转型下的资金管理提供一定的保障措施，以期更全面的提升集团的资金管理质量。

关键词：财务数字化转型 集团公司 资金管理模式 TCL集团

The rapid development of digital technologies such as"artificial intelligence, mobile Internet" has had a significant impact on the organization mode and financial management mode of large group companies. From the current application practice, on the one hand, many group companies have indeed strengthened the group's financial control ability through the implementation of financial digital transformation, and continuously improved the existing fund management foundation with the help of digital technology, which has greatly improved the operation efficiency of funds. On the other hand, in the financial control system of the group company, the allocation choice of centralization and decentralization has not been clear about the specific rule tendency, and there are always various contradictions, resulting in the limited role of the group company's financial digital transformation in the improvement of financial control ability.

Based on this, this paper takes TCL group as the research sample, focuses on TCL Group's fund management mode under the background of financial digital transformation, focuses on the implementation of TCL Group's financial digital transformation and the current situation of fund management operation mechanism, and attempts to reveal the impact mechanism of financial digital transformation on its fund management mode. It is found that TCL Group has indeed improved the efficiency of the group's centralized fund management based on the financial digital transformation, and has played a strengthening role in revitalizing the stock funds, preventing and controlling the fund risks in time, as well as fund standardization and process management. However, the capital operation of TCL group is not ideal. The efficiency of the group's centralized capital management has only been improved in a short period of time, but has not been fundamentally improved. The reason is likely to be that the fund management mode adopted by TCL Group has a strong sense of centralization, and the fund management concept deviates from the fund management concept under the financial digital transformation. There are great differences in the balance between centralization and decentralization between the two, resulting in frequent problems and reducing the benefit level increased by the transformation.

Therefore, this paper believes that under the financial digital transformation, the centralized fund management mode of TCL group does not meet the requirements of the transformation, and there is a mismatch of fund management authority, which leads to the problem of non synergy between fund management organization system and system. In view of this, TCL group should clarify the internal logic of financial digital transformation at this stage. On the basis of constantly enriching its own fund management and control system and based on the fund management principle of appropriate authorization, TCL group should optimize its fund management mode by changing the fund management organization system and strengthening the system coordination level, so as to achieve the control goal of unified fund management and hierarchical authorization, and realize the balanced management of funds. At the same time, TCL group should also focus on the coordination of data, personnel and technology, so as to provide certain guarantee measures for fund management under the financial digital transformation, in order to comprehensively improve the quality of fund management of the group.

Keywords:Financial digital transformation; Group company; Capital management model; TCL Group