摘要
随着经济和科技水平的快速发展,财务共享模式作为一种新型的财务管理模式正在兴起。营运资金管理水平,对于集团企业的日常经营活动和财务管理有着很重要的影响,也是集团企业适应复杂激烈市场环境。因此财务共享模式下营运资金的管理变得尤为重要。在此通过选择以海尔集团为案例研究对象,把财务共享模式和营运资金管理进行有机结合,从构成财务共享模式中的四个管理手段:战略规划、信息系统、流程管理、组织管理入手,探究出财务共享模式是如何影响企业营运资金,并提供有效的建议和经验,以供其他企业参考借鉴。
With the rapid development of economic and technological level,financial sharing mode as a new financial management mode is emerging.The level of working capital management has a very important impact on the daily business activities and financial management of group enterprises,which is also the group enterprises to adapt to the complex and fierce market environment.Therefore,the management of working capital under the mode of financial sharing becomes particularly important.In this paper,Haier Group is selected as the case study object,the financial sharing mode and working capital management are organically combined.Starting from the four management methods in the financial sharing mode are as follows:strategic planning,information system,process management and organization management,the paper explores how the financial sharing mode affects the working capital of enterprises,and provides effective suggestions and experience for other enterprises.
作者
张雨薇
余学斌
Yuwei Zhang;Xuebin Yu(Wuhan University of Science and Technology,Wuhan,Hubei,430000,China;Zhongnan University of Economics and Law,Wuhan,Hubei,430073,China)
关键词
财务共享
营运资金管理
海尔集团
Financial Sharing
Working Capital Management
Haier Group