A Research On The Financing Effect Of The New Third Board Listed By Clini Sciences

With the acceleration of the pace of economic integration and the continuous expansion of the scale of state-owned enterprises,the business between enterprises is also increasing,and the relevant business data also presents the characteristics of huge and complex,so the management of enterprises is facing a huge test.Because the financial sharing mode can change the enterprise management mode and improve the enterprise management efficiency,the traditional financial management mode has been gradually replaced by the financial sharing mode,many large and medium-sized enterprises have gradually used this mode.The comprehensive budget management is a kind of systematic management,the enterprise USES the budget to each department,each unit's various resources,including the financial and non-financial,carries on the allocation,the examination,the control,this kind of systematic control can effectively organize and coordinate the group's production and operation activities,completes the enterprise the established operation goal.However,due to the large number of local companies in the group,the budget has formed a decentralized budget management mode,which makes the operation efficiency of the enterprise low and the group's overall control ability weak,which makes it difficult to guarantee the accuracy of the budget effect.According to the guidance of sasac,sasac will gradually transform from the original form of "management of enterprises" to the form of "management of capital".The optimization of the overall form of budget management is bound to provide great help for this transformation.If in financial Shared services mode,the comprehensive budget management process and the combination of enterprise production and operation process,coordinate the enterprise comprehensive budget management,can strengthen the scientific nature of the budgeting,prevent budget data errors in the process of circulation,promote more efficient budget implementation,also help budget analysis and evaluation more reasonable.Through literature research and case study,this paper firstly analyzes the literature research on financial Shared services,total budget management and the combination of the two.It can be seen that there are few literature on total budget management based on financial Shared services.By studying the case of Z group,this paper analyzes the problems of low efficiency and asymmetric budget information in the traditional overall budget management of Z group.In order to solve the above problems,this paper carries out the overall budget management process design under the financial sharing service model of Z group,including the whole process of budget preparation,budget execution,budget control and budget evaluation.Finally,theexpected effect and safeguard measures of Z group's implementation of this process are expounded,so as to better achieve the group's overall operation and development goals.