基于财务共享视角的建设项目财务管理策略研究

Research on the Financial Management Strategies of Construction Projects Based on the Perspective of Financial Sharing

近年来,我国的互联网技术、大数据技术、云计算技术等得到广泛运用,对传统的基建项目财务管理模式带来了机遇和挑战。在新的技术场景下,财务管理面临从体系、架构到模式的多重转型压力。论文基于高速公路项目的实践场景,结合学界各方对高速公路特点的研究,从内部需要及外部环境入手分析高速公路建设项目应用财务共享的必要性,在此基础上结合高速公路财务管理的实务操作经验提出基于财务共享视角的建设项目财务管理策略,以期为我国高速公路建设项目财务管理在应对转型挑战时提供有益的参考建议。

In recent years,China's internet technology,big data technology and cloud computing technology have been widely used,which has brought opportunities and challenges to the traditional financial management mode of infrastructure projects.Under the new technology scenario,financial management is facing multiple transformation pressures from system,structure to mode.Based on the practice scenario of expressway projects,combined with the research on the characteristics of expressway from various parties in the academic circle,this paper analyzes the necessity of applying financial sharing in expressway construction projects from the internal needs and external environment.Based on this,combined with the practical operation experience of expressway financial management,the paper puts forward the financial management strategies of construction projects based on the perspective of financial sharing,so as to provide useful reference suggestions for the financial management of expressway construction projects in China to meet the challenges of transformation.