Research On The Problems And Optimization Of Financial Centralized Management In C Company

With the rapid development of the national economy,the business scale of domestic enterprises is expanding,and the business scope is also increasing.More and more enterprises are diversified and collectivized.With the expansion of enterprise scale,enterprises have more and more internal resources,more and more complex internal organizational structure,and more and more prominent enterprise management problems.The decentralized management mode increases the difficulty of financial management and improves the financial risk of the enterprise due to the untimely transmission of information and the risk of human manipulation and the dispersion of group institutions,personnel and funds.Therefore,in order to strengthen the management and control of group enterprises and the needs of business development,the centralized financial management model has been gradually implemented in our country.C construction company began to implement the centralized financial management mode in 2017,which effectively improved the financial work efficiency and strengthened the control of funds and the use of assets.However,some problems still exposed in the implementation process and need to be optimized on the basis of the current centralized financial management.Based on the theories of economies of scale,principal-agent theory and industry finance integration,adopts the methods of literature analysis and case analysis,this thesis takes the centralized financial management of company C as the research object,first introduces the basic situation,specific content and operation status of centralized financial management of company C,and then analyzes its information system,business process,centralized fund management and budget management,The following problems are found: in the construction of information system,the functional modules of the system are not comprehensive,and the degree of automation of financial work is not high;In terms of business process,the cost review and reimbursement process is cumbersome,and the application of information technology is insufficient;In terms of centralized fund management,the management of accounts receivable,bank accounts and fund control are not in place;Budget management:weak awareness of budget management and lack of budget supervision and implementation mechanism.Put forward optimization suggestions for the existing problems: improve the information construction and add functional modules such as audit,payment,reconciliation and analysis;Reengineer the expense audit and reimbursement process,and improve the business processing efficiency with the help of information technology;Strengthen the management of accounts receivable and improve the awareness of fund management and supervision;Implement comprehensive budget management,establish budget management departments and improve the budget assessment system.Through the research of this thesis,it can help C company realize the improvement and optimization of information platform,financial system and business process,and can give some reference and Enlightenment to the financial management of other construction enterprises.