Research On Financial Management And Control Based On User Value Theory

Modern enterprises widely use the Internet platform for production and sales,gathering users,collecting user information and suggestions.The users in the Internet platform are not only the customers who realize the business income in the current accounting period,but also have the functions of repurchase,information feedback,community building and stickiness increasing.They have the continuous transaction value of transforming into other value-added services or products in the future accounting period,and have a great impact on the financial control elements such as the strategic objectives,performance appraisal and internal management report,which will promote the enterprise financial control practice and change financial control theory.In the financial control of modern manufacturing enterprises,user value should be included in the control measures.However,the financial control measures of domestic enterprises,are generally neglect the value of Internet users.This paper selects a large-scale manufacturing enterprise group that introduces user value theory into financial management and control,and focuses on the analysis of its financial management and control measures combined with user value theory and the existing problems.This thesis adopts the research method of case study,and selects H group,which introduces the user value theory into the financial control measures,as the research object.Based on the relevant theories of financial control and user value,this paper analyzes the problems existing in the H Group's financial control based on user value and related reasons,and try to provide a reference for modern enterprises to improve financial control.This thesis includes the following six parts:The first part is the introduction,which mainly introduces the research background and significance of this paper,the research status of financial control and user value theory at home and abroad,as well as the research content and methods of this thesis.The second part describes the related concepts and theories of financial control and user value,including the definition,basic elements and models of financial control,the definition and theoretical basis of user value,and the relationship between user value and financial control.The third part mainly introduces the overall situation of H group and its financial control.The fourth part mainly analyzes the problems existing in the financial control of H Company,mainly including the problems of the failure of the set financial indicators and the performance appraisal.The fifth part puts forward the idea of improving H company's financial control.The sixth part is the conclusion and summarizes the full thesis.The innovation of this thesis is to choose the user value theory which is seldom studied at present.Based on the influence of user value on financial management and control,we try to improve the elements of financial management and control according to the user value theory,and try to establish a financial management and control index which is closer to the actual situation of modern manufacturing enterprises,so as to provide reference for the upgrading of financial management and control of manufacturing enterprises in the Internet era.