财务共享模式下海尔智家营运资金管理研究

Research on Haier Zhijia’s Working Capital Management Based on Financial Sharing Mode

财务共享作为一种全新的财务管理模式,能有效提升企业财务管理效率和质量,同时也对企业营运资金管理产生积极影响。现以海尔智家为例,分析梳理了财务共享模式下公司营运资金管理存在的诸如举债能力弱、存货积压、应收账款回收周期长、财务人员综合素质不高等问题,并针对这些问题提出优化资本结构、加强存货管理能力、完善应收账款信用政策、健全财务人员转型培训制度等对策建议,以期对我国制造型企业财务共享模式下的营运资金管理有所裨益。

As a new financial management mode,financial sharing can effectively improve the efficiency and quality of financial management of enterprises,but also has a positive impact on the.This Paper analyses and sums up the problem of working capital management based on the financial sharing mode such as weak debt capacity,inventory backlog,the long cycle of debt receivable recovery,the poor comprehensive quality of the financial personnel and so on.In view of these problems,the paper puts forward the countermeasures of optimizing the capital structure,strengthening the inventory management ability,perfecting the accounts receivable credit policy,and perfecting the financial personnel transformation training system,in order to manufacturing enterprises financial sharing mode of working capital management.