基于财务共享的集团公司资金管理研究

Research on Fund Management of Group Companies Based on Financial Sharing

财务共享模式在规模经济效用发挥、控制财务成本及推动标准化专业化财务管理工作流程中发挥着举足轻重的作用,而资金管理则是财务管理的核心内容,因此,基于财务共享的集团公司现阶段的关注重点在于资金管理优化。基于此,本文首先阐述了财务共享资金管理的优势及基本运作模式,在此基础上以A集团股份有限公司为例,深入剖析了案例企业财务共享资金管理存在的不足及成因,有针对性地设计了基于财务共享的公司资金管理优化方案,并为优化方案的顺利实施提出保障建议。

The financial sharing model plays a pivotal role in the development of economies of scale,the control of financial costs,and the promotion of standardized financial management workflows.Fund management is the core content of financial management.Therefore,the current focus of corporate financial sharing is on the optimization of capital management.Based on this,this paper first expounds the advantages and basic operation mode of financial shared fund management.On this basis,taking A Group Co.,Ltd.as an example,this paper deeply analyzes the deficiencies and causes of the case enterprise's financial sharing fund management,designed the company's fund management optimization scheme based on financial sharing,and puts forward some suggestions for the optimization and smooth implementation of the scheme.