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财务共享模式下的供应商付款智能审批体系研究——基于华润医商的案例分析

A Study on the Intelligent Approval System for Supplier Payment under the Financial Sharing Mode:A Case Study Based on China Resources Healthcare
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摘要 应付账款管理在集团财务核算中占据较大比重,对集团的经济利润效益有着直接影响。如何简化付款流程、提高审批效率是大型集团企业的焦点问题。本文以华润医药商业集团(以下简称华润医商)财务共享中心的供应商付款智能审批体系实践为例,阐述了业务背景、智能付款体系构建路径和实施效果。本文对同行业内其他公司财务共享服务中心的业务流程改进具有一定的参考借鉴意义。 Accounts payable accounts for a significant proportion in firm's financial accounting and has a direct impact on the group's economic proft and efficiency.How to simplify the payment process and improve approval eficiency is a key issue for large group enterprises.This article takes the practice of the supplier payment intelligent approval system in the Financial Sharing Center of China Resources Pharmaceutical Commercial Group as an example to explain the business background,the construction path of the intelligent payment system,and the implementation effect.This article provides reference for improving the business processes of financial shared service centers in the same industry.
作者 张欢 Zhang Huan
出处 《管理会计研究》 2023年第6期18-26,共9页 MANAGEMENT ACCOUNTING STUDIES
关键词 财务共享 供应商付款 智能审批 Financial Sharing Supplier Payment Intelligent Approval
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