本文選題：營(yíng)運(yùn)資金管理 + 財(cái)務(wù)共享服務(wù)��； 參考：《華東交通大學(xué)》2017年碩士論文

【摘要】：我國(guó)企業(yè)在經(jīng)濟(jì)快速發(fā)展的路上,企業(yè)集團(tuán)在經(jīng)濟(jì)系統(tǒng)中所發(fā)揮的效用在不斷地提高,已逐漸占據(jù)經(jīng)濟(jì)系統(tǒng)的主導(dǎo)地位。企業(yè)集團(tuán)也隨之不斷擴(kuò)張規(guī)模不斷增大,而在擴(kuò)張的過(guò)程中只注重規(guī)模的增大卻沒(méi)有在管理模式上有所更進(jìn),最終就使管理模式及管理方法成為我國(guó)企業(yè)集團(tuán)發(fā)展道路上的普遍問(wèn)題。集團(tuán)企業(yè)的營(yíng)運(yùn)資金管理問(wèn)題又成為了企業(yè)集團(tuán)管理模式存在問(wèn)題中比較重要也是讓cfo比較頭疼的問(wèn)題。企業(yè)集團(tuán)的核心問(wèn)題是財(cái)務(wù)管理,而營(yíng)運(yùn)資金管理又是財(cái)務(wù)管理的重點(diǎn)。對(duì)于企業(yè)集團(tuán)日益擴(kuò)張導(dǎo)致的組織結(jié)構(gòu)和業(yè)務(wù)流程過(guò)度復(fù)雜,使得營(yíng)運(yùn)資金管理問(wèn)題日益凸顯出來(lái)。然而現(xiàn)代化信息技術(shù)飛速發(fā)展的今天,集團(tuán)面對(duì)財(cái)務(wù)管理上的問(wèn)題普遍都引入了財(cái)務(wù)共享平臺(tái),但是只是簡(jiǎn)單的財(cái)務(wù)共享平臺(tái)并不能讓企業(yè)在營(yíng)運(yùn)資金管理這一塊有本質(zhì)的提升,只有將財(cái)務(wù)共享服務(wù)和集團(tuán)的資金管理模式有機(jī)的結(jié)合起來(lái),才能讓財(cái)務(wù)共享服務(wù)發(fā)揮最大效用。本文致力于發(fā)現(xiàn)四川長(zhǎng)虹在營(yíng)運(yùn)資金管理上存在的一部分問(wèn)題并針對(duì)這些問(wèn)題通過(guò)財(cái)務(wù)共享平臺(tái)的構(gòu)建來(lái)逐個(gè)解決問(wèn)題。首先本文綜合闡述了營(yíng)運(yùn)資金管理和財(cái)務(wù)共享服務(wù)的研究背景、目的、意義及國(guó)內(nèi)外的研究現(xiàn)狀;其次通過(guò)對(duì)四川長(zhǎng)虹集團(tuán)在營(yíng)運(yùn)資金管理方面存在的問(wèn)題進(jìn)行總結(jié),并結(jié)合問(wèn)題分析問(wèn)題產(chǎn)生的原因,提出四川長(zhǎng)虹集團(tuán)引入財(cái)務(wù)共享服務(wù)的必要性;接著綜合闡述如何將財(cái)務(wù)共享服務(wù)和營(yíng)運(yùn)資金管理有機(jī)結(jié)合,設(shè)計(jì)出一個(gè)財(cái)務(wù)共享服務(wù)的可行方案,希望能對(duì)四川長(zhǎng)虹營(yíng)運(yùn)資金管理模塊起到幫助作用,這是本文研究的重點(diǎn),即通過(guò)對(duì)四川長(zhǎng)虹營(yíng)運(yùn)資金管理問(wèn)題的分析與研究,對(duì)基于財(cái)務(wù)共享服務(wù)的營(yíng)運(yùn)資金管理提出功能改進(jìn)方案。
[Abstract]:With the rapid economic development of Chinese enterprises, the utility of enterprise groups in the economic system has been continuously improved, which has gradually occupied the leading position of the economic system.Enterprise groups are also constantly expanding, and in the process of expansion only to pay attention to the size of the increase in the management model has not been more advanced,Finally, the management mode and management methods become a common problem in the development of enterprise groups in China.The problem of working capital management of group enterprises has become more important in the existing problems of enterprise group management mode, and it is also a headache for cfo.The core problem of enterprise group is financial management, and working capital management is the focus of financial management.The problem of working capital management is becoming more and more prominent due to the excessive complexity of organizational structure and business process caused by the expansion of enterprise groups.However, with the rapid development of modern information technology, the group has introduced financial sharing platform in the face of financial management problems.However, just a simple financial sharing platform can not make enterprises improve their working capital management substantially. Only by organically combining the financial sharing service with the group's capital management mode,In order to maximize the effectiveness of financial sharing services.This paper is devoted to find out some problems existing in working capital management of Sichuan Changhong and solve these problems one by one through the construction of financial sharing platform.First of all, this paper comprehensively expounds the research background, purpose, significance and current research situation of working capital management and financial sharing service, and then summarizes the problems existing in the working capital management of Sichuan Changhong Group.The necessity of introducing financial sharing service into Sichuan Changhong Group is put forward, and how to combine financial sharing service with working capital management is expounded.To design a feasible scheme of financial sharing service, hoping to help Sichuan Changhong working capital management module, this is the focus of this paper, that is, through the analysis and research of Sichuan Changhong working capital management.To propose the function improvement plan to the working capital management based on the financial sharing service.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F426.6

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