基于财务共享服务的四川长虹营运资金管理研究

发布时间：2018-04-11 20:02

本文选题：营运资金管理 + 财务共享服务　；参考：《华东交通大学》2017年硕士论文

【摘要】：我国企业在经济快速发展的路上,企业集团在经济系统中所发挥的效用在不断地提高,已逐渐占据经济系统的主导地位。企业集团也随之不断扩张规模不断增大,而在扩张的过程中只注重规模的增大却没有在管理模式上有所更进,最终就使管理模式及管理方法成为我国企业集团发展道路上的普遍问题。集团企业的营运资金管理问题又成为了企业集团管理模式存在问题中比较重要也是让cfo比较头疼的问题。企业集团的核心问题是财务管理,而营运资金管理又是财务管理的重点。对于企业集团日益扩张导致的组织结构和业务流程过度复杂,使得营运资金管理问题日益凸显出来。然而现代化信息技术飞速发展的今天,集团面对财务管理上的问题普遍都引入了财务共享平台,但是只是简单的财务共享平台并不能让企业在营运资金管理这一块有本质的提升,只有将财务共享服务和集团的资金管理模式有机的结合起来,才能让财务共享服务发挥最大效用。本文致力于发现四川长虹在营运资金管理上存在的一部分问题并针对这些问题通过财务共享平台的构建来逐个解决问题。首先本文综合阐述了营运资金管理和财务共享服务的研究背景、目的、意义及国内外的研究现状;其次通过对四川长虹集团在营运资金管理方面存在的问题进行总结,并结合问题分析问题产生的原因,提出四川长虹集团引入财务共享服务的必要性;接着综合阐述如何将财务共享服务和营运资金管理有机结合,设计出一个财务共享服务的可行方案,希望能对四川长虹营运资金管理模块起到帮助作用,这是本文研究的重点,即通过对四川长虹营运资金管理问题的分析与研究,对基于财务共享服务的营运资金管理提出功能改进方案。
[Abstract]:With the rapid economic development of Chinese enterprises, the utility of enterprise groups in the economic system has been continuously improved, which has gradually occupied the leading position of the economic system.Enterprise groups are also constantly expanding, and in the process of expansion only to pay attention to the size of the increase in the management model has not been more advanced,Finally, the management mode and management methods become a common problem in the development of enterprise groups in China.The problem of working capital management of group enterprises has become more important in the existing problems of enterprise group management mode, and it is also a headache for cfo.The core problem of enterprise group is financial management, and working capital management is the focus of financial management.The problem of working capital management is becoming more and more prominent due to the excessive complexity of organizational structure and business process caused by the expansion of enterprise groups.However, with the rapid development of modern information technology, the group has introduced financial sharing platform in the face of financial management problems.However, just a simple financial sharing platform can not make enterprises improve their working capital management substantially. Only by organically combining the financial sharing service with the group's capital management mode,In order to maximize the effectiveness of financial sharing services.This paper is devoted to find out some problems existing in working capital management of Sichuan Changhong and solve these problems one by one through the construction of financial sharing platform.First of all, this paper comprehensively expounds the research background, purpose, significance and current research situation of working capital management and financial sharing service, and then summarizes the problems existing in the working capital management of Sichuan Changhong Group.The necessity of introducing financial sharing service into Sichuan Changhong Group is put forward, and how to combine financial sharing service with working capital management is expounded.To design a feasible scheme of financial sharing service, hoping to help Sichuan Changhong working capital management module, this is the focus of this paper, that is, through the analysis and research of Sichuan Changhong working capital management.To propose the function improvement plan to the working capital management based on the financial sharing service.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6

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