财务共享对我国施工企业营运资金管理绩效的影响研究

【作者】 孙慧；

【导师】 饶艳超；

【作者基本信息】 上海财经大学 ， 会计硕士（专业学位）， 2020， 硕士

【摘要】 营运资金管理作为企业财务管理的核心,也是财务领域关注的重点,施工企业由于工程期长、工程地点分散等特点,存货周转慢、生产渠道资金占用比例大、资金管理分散配置不合理等问题一直是其营运资金管理的难题。随着“万物互联”(Internet of Everything)的发展,信息共享成为时代的潮流和必然选择,企业规模的不断扩张引发了财务管理模式的变化,因此可以集中管理财务信息、降低经营成本的财务共享模式应运而生。如今越来越多的大型企业开始选择实施财务共享服务中心进行财务核算和战略管理。这种新型的财务管理模式通过有效的信息化手段和智能化平台,集中管理营运资金、促使业财一体化,也为施工企业营运资金的管理提供了有效的途径。本文利用规范研究法、案例分析法、对比分析法和实地调研法这四种方法分析了财务共享对我国施工企业营运资金管理绩效的影响。首先从理论上分别介绍了营运资金的管理模式、绩效评价模型和财务共享发展的过程,并阐述了二者之间的联系。其次,重点分析了我国施工企业营运资金组成结构的特点、管理现状与问题,具体描述了财务共享提升营运资金管理绩效的方法。接着,以中国交建作为研究的案例,通过建立两种不同维度的营运资金管理绩效的评价模型,与行业均值横向对比,与集团财务共享不同阶段的同一指标纵向对比,探析了以中国交建为代表的施工企业在财务共享不同时期,企业营运资金整体的营运能力、偿债能力、盈利能力的变化,以及渠道视角下营运资金管理的绩效变化,从而得出财务共享有利于我国施工企业营运资金管理绩效的提升,财务共享的程度不同对营运资金管理绩效的影响不同这一结论。最后,总结了财务共享过程中施工企业营运资金管理需要重点注意的风险点,并提出了相关优化建议。财务共享可以利用建立供应商信息档案、物资采购与财务信息互联、标准化会计核算流程、结算中心集中支付等手段帮助资金管理分散的建筑企业减少运营过程中的资金无效占用,加速营运资金的周转,提高资金的流动性,量化财务共享对营运资金管理水平的影响,并找到新的风险点进行预防和优化,对于企业的财务管理意义重大。更多还原

【Abstract】 As the core of enterprise financial management,working capital management is also the core of financial field.Due to the characteristics of long construction period and scattered project location,the problems of slow inventory turnover,large proportion of funds occupied by production channels,decentralized fund management and unreasonable allocation are the problems of working capital management of construction enterprises.With the development of "Internet of everything",information sharing has become the trend and inevitable choice of the times.The continuous expansion of enterprise scale has led to the change of financial management mode.Therefore,the financial sharing mode which can centrally manage financial information and reduce operating costs arises at the historic moment.Nowadays,more and more large enterprises choose to implement Financial Shared Service Center for financial accounting and strategic management.This new financial management mode through effective information means and intelligent platform,centralized management of working capital,promote the integration of industry and finance,and provide an effective way for the management of working capital of construction enterprises.This paper analyzes the impact of Financial Sharing on the performance of working capital management of construction enterprises in China by using four methods: normative research method,case analysis method,comparative analysis method and field survey method.Firstly,it introduces the management mode of working capital,performance evaluation model and the process of financial sharing development,and expounds the relationship between them.Secondly,it focuses on the characteristics,management status and problems of working capital composition structure of construction enterprises in China,and specifically describes the methods of Financial Sharing to improve the performance of working capital management;then,taking CCCC as a case study,through the establishment of two different dimensions of operation fund management performance evaluation model,compared with the industry average,it is not shared with group finance Through the longitudinal comparison of the same index at the same stage,this paper analyzes the changes of the overall operating capacity,solvency and profitability of the construction enterprises represented by CCCC in different periods of financial sharing,as well as the performance changes of working capital management from the perspective of channel,so as to conclude that financial sharing is conducive to the improvement of working capital management performance of construction enterprises in China The conclusion is that the different degree of sharing has different influence on the performance of working capital management;finally,it summarizes the risk points of working capital management of construction enterprises in the process of financial sharing,and puts forward relevant optimization suggestions,aiming to provide new ideas for the more effective management of working capital of construction enterprises in China.Working capital management is always the core of financial field.The quantification of working capital performance management is very important for enterprises to strengthen capital control and allocate resources.Financial sharing can help construction enterprises with decentralized capital management reduce the invalid occupation of funds in the operation process,accelerate the turnover of working capital,improve the liquidity of funds,and quantify the impact of Financial Sharing on the level of working capital management by means of establishing supplier information files,interconnection of material procurement and financial information,standardized accounting process and centralized payment of settlement center It is of great significance for the financial management of enterprises to find new risk points for prevention and optimization.更多还原