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| 财务共享对企业营运资金管理的影响效应分析——以国美电器为例 摘 要 基于数字经济时代的背景下，企业也面临着新的变革，国际化成为企业赢得并保持市场竞争的前提。随着企业规模的扩大以及各分支机构的建立，资金对企业运营产生的影响亟待解决，如何管理营运资金显得尤为重要，财务共享中心在这一困境中应运而生。财务共享中心的建立实现了财务管理的动态管理，财务监控的持续性监控，但简单的财务共享平台无法从根本上提高营运资金的运营效率，因此需要将财务共享服务应用到企业的资金管理中来。 本文以国美电器的财务共享服务作为研究对象，以要素和渠道分析为依据，通过对数据进行横向和纵向的分析，剖析国美电器实施财务共享后的营运资金管理绩效及存在的问题并提出改进方案，希望能对国美电器加强营运资金的管理起到帮助作用，并对其他家电零售类企业有借鉴意义。 关键词：财务共享；营运资金；资金管理 Abstract Under the background of the era of digital economy, enterprises are also facing new changes. Internationalization has become the premise for enterprises to win and maintain market competition. With the expansion of enterprise scale and the establishment of branches, the impact of capital on enterprise operation needs to be solved urgently. How to manage working capital is particularly important. Financial sharing center arises at the right moment in this predicament. The establishment of financial sharing center has realized the dynamic management of financial management and the continuous monitoring of financial monitoring. However, the simple financial sharing platform cannot fundamentally improve the operating efficiency of working capital, so it is necessary to apply financial sharing service to the fund management of enterprises.Home appliance industry is different from other industries, its product technology update speed is fast, the homogeneity of different brand products is high, the brand advantage is closely related to the development ability of the core technology of the enterprise. In order to expand the market and improve competitiveness, Gome Electric Appliances implemented the construction of financial sharing platform in Fuzhou as a pilot in 2008, and the rudimentary form of financial sharing service system was basically established. The Fuzhou pilot project achieved remarkable results in terms of synergistic departmental data, etc., and officially ended in 2009. Subsequently, the financial shared service system of Gome Group was promoted to the whole group, which marked the formal establishment of Gome Financial Shared Service Center. Based on gome's financial Shared services as the research object, based on elements and channel analysis, through the analysis of the data of vertical and horizontal, after analyzing gome share financial working capital management performance and the existing problems and puts forward improvement scheme, hope to gome electrical appliances help to strengthen the management of working capital, and be used for reference to other home appliance retail enterprises. Keywords:financial sharing; Working capital; Gome electrical appliances 目 录 1 绪论1 1.1研究背景及意义1 1.1.1研究背景1 1.1.2现实意义1 1.1.3理论意义1 1.2国内外研究现状2 1.2.1国外研究现状2 1.2.2国内研究现状2 1.3研究内容和方法3 1.3.1研究内容3 1.3.2研究方法3 2 相关理论基础4 2.1财务共享相关理论4 2.1.1财务共享的概念4 2.1.2财务共享的发展历程4 2.1.3财务共享模式相关理论4 2.2营运资金管理相关理论5 2.2.1营运资金管理的概念5 2.2.2营运资金管理的特点5 2.2.3营运资金管理分析指标6 3 国美电器财务共享模式概况8 3.1国美电器基本介绍8 3.2国美电器财务共享改革概况8 3.3 国美电器营运资金传统模式及问题9 4 财务共享服务下国美电器营运资金管理绩效研究11 4.1营运资金变动趋势分析11 4.2 基于要素的营运资金管理绩效分析12 4.2.1存货周转期分析12 4.2.2应收账款周转期分析13 4.3 基于渠道的营运资金管理绩效分析14 4.3.1 采购渠道营运资金周转期分析14 4.3.2 生产渠道营运资金周转期分析15 4.3.3销售渠道营运资金周转期分析16 4.3.4 基于渠道的营运资金周转期分析总结17 5 结论20 参考文献21 致谢22 |
