上市公司业财融合模式研究及启示——以蒙牛集团为例

Research on the Mode of Industry Finance Integration of Listed Companies and Its Implications—A Case Study of Mengniu Group

本文以蒙牛集团为例,详细分析了该公司的业务部门和财务部门的整合模式,对其现在的成本结构、风险管控结构、绩效管理结构、财务共享中心等方面进行分析和说明。同时根据实施业财融合实施之后对其各方面的财务指标进行分析,也就是偿债能力、营运能力、盈利能力以及成长能力进行分析,分析其对企业带来的影响。

Taking Mengniu Group as an example, this paper analyzes the integration mode of business department and financial department of the company in detail, analyzes and explains its current cost structure, risk management and control structure, performance management structure, financial sharing center, etc. At the same time, this paper, according to the financial indicators of various aspects after the implementation of the industry finance integration, that is, solvency, operating capacity, profitability and growth capacity, analyzes the impact on the enterprise.