财务共享模式下TCL科技营运资金管理研究

LZUFE-KMS > 会计学院

作者	梁媛
姓名汉语拼音	Liang Yuan
学号	2021000008146
培养单位	兰州财经大学
电话	15352161835
电子邮件	lyuan0604@163.com
入学年份	2021-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	会计
学科代码	1253
第一导师姓名	杨瑚
第一导师姓名汉语拼音	Yang Hu
第一导师单位	河西学院
第一导师职称	教授
第二导师姓名	阮英
第二导师姓名汉语拼音	Ruan Ying
第二导师职称	工程师
题名	财务共享模式下TCL科技营运资金管理研究
英文题名	Research on TCL Technology Working Capital Management under Financial Sharing Mode
关键词	财务共享模式营运资金管理管理效率 TCL 科技
外文关键词	Financial sharing framework ; Management of operational capital ; Performance in management ; TCL
摘要	随着大智移云等新技术的快速发展，大型集团企业不断加快扩张速度，在繁杂的管理组织架构中，如何高效地进行财务管理和精准地进行成本控制显得尤为重要。作为一种新型的财务管理模式，财务共享模式通过运用先进的财务共享技术，实现了企业日常资金管理数据的集中统一处理，并将这些数据精准地呈现给管理层，从而为他们提供有力的决策支持，从而进一步优化和提升财务管理的效率。此外，通过数据的集中处理，企业可以构建出一个高效且完善的信息传播平台，这个平台为公司内部各部门及时提供了统一透明的信息，从而加快企业信息化建设的步伐。这不仅为资金管理带来了全新的管理理念，也为企业的发展注入了新的活力。为进一步了解财务共享模式究竟对营运资金管理有何影响，本文选取 TCL科技股份有限公司作为主要研究对象，将财务共享模式的基础理论与营运资金管理基础理论结合在一起，研究企业在财务共享模式下的营运资金管理，并探讨了财务共享模式对TCL 科技营运资金管理效率的影响路径及效果。通过查阅相关资料和公司年报，从企业流程再造与价值网两个角度分析了财务共享模式对 TCL科技营运资金管理的影响路径，同时分别从要素和渠道这两个维度剖析了营运资金的管理效率，以阐明财务共享模式对营运资金管理效率的作用。研究结果表明，财务共享模式能够有效促进营运资金管理效率，且在不同阶段呈现出不同的特征。此外，在分析过程中也发现，尽管财务共享模式的实施对提升企业营运资金管理效率具有积极效果，但在其实际推行过程中仍不可避免地存在一些缺陷。针对这些缺陷，本文提出了一系列优化建议，旨在帮助企业更有效地开展营运资金管理工作。最后，根据研究所得结论，为其他有意向实施财务共享模式以提升营运资金管理效率的企业提供启示和参考。
英文摘要	With the rapid advancement of technologies such as Da Zhi Yi Yun, large group enterprises are constantly accelerating their expansion speed. Within the context of a vast and complex management organizational system, the level of efficiency and cost-effectiveness of financial management become extremely important, which greatly influences the competitive ability of enterprises in domestic and international markets. As a new type of financial management model, The financial sharing mode focuses on processing the data pertaining to the daily management of enterprises' operating capital, through financial sharing technology and provides it to the management, assisting the company's management in making precise and prompt financial decisions, ultimately enhancing the effectiveness of financial management. Processing can build an efficient information dissemination system, facilitating various departments within the company to access standardized, up-to-date, and clearly communicated information, facilitating the construction of enterprise informatization and offering innovative management perspectives for the administration of operating capital. In order to gain a deeper comprehension of the influence exerted by the financial sharing mode on operating capital management, this paper selects TCL Technology Co., Ltd. as the main case study object,combining the theoretical foundation of the financial sharing mode with the theoretical foundation of operating capital management, undertaking research into the management of operating capital under the enterprise financial sharing mode, and discussing the impact path and effect of the impact of financial sharing model on the effectiveness of managing operational capital at TCL Technology. Based on the review of relevant materials and the company's annual reports, this paper analyzes the impact path of TCL Technology's financial sharing mode on operating capital management from the perspectives of enterprise process reengineering and value chain. The efficiency of operating capital management is analyzed from two perspectives: channels and elements, demonstrating the role of the leveraging financial sharing mode to enhance the effectiveness of operating capital management. Through the research, it is concluded that the impact of the influence of financial sharing modality on the proficiency of capital management varies at different stages. Additionally, it is found during the analysis that although the implementation of the financial sharing mode has a positive effect on improving the efficiency of enterprise operating capital management, there persist certain shortcomings in course of implementation. This paper provides optimization suggestions for these shortcomings to help enterprises better carry out operating capital management work. Finally, based on the conclusions, relevant insights are provided for other enterprises intending to implement financial utilizing sharing models toenhance the effectiveness of managing operational capital.
学位类型	硕士
答辩日期	2024-05-25
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	65
参考文献总数	58
馆藏号	0006056
保密级别	公开
中图分类号	F23/1071
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36758
专题	会计学院
推荐引用方式 GB/T 7714	梁媛. 财务共享模式下TCL科技营运资金管理研究[D]. 甘肃省兰州市. 兰州财经大学,2024.

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