The Construction And Research Of Financial Shared Management Model Of Group Enterprises

With the continuous development of the production technology of the enterprises,their scale and scope of operation continue to expand,almost all large-scale group enterprises will face the drawbacks under the traditional financial management mode,for example,the organizational structure is cumbersome,business and financial separation,data lag,management efficiency,management level set more caused by the "bureaucratic" and other common diseases.How to optimize the organization structure and work flow,not only can guarantee the quality of financial data,but also can improve the efficiency of financial processing.A small number of multinational corporations that are at the forefront of enterprise management have the courage to explore and continuously reform the mode of financial management by making use of the relatively mature electronic information science and technology,starting from the original 1.0 computerized accounting of financial management,to upgrade to the era of 2.0 ERP under the support of Internet technology,and then to the current widely accepted version 3.0 of industry-finance integration,gradually extending the scope of financial management,with the accuracy and timeliness of financial data as the ultimate pursuit,looking for the best service to the business.The Financial Sharing Service Center is another upgrade of financial management 3.0 and a milestone change in the development of financial management.This innovative financial management model,in solving the problem of "the common disease of large enterprises" has achieved remarkable results,in recent years,began to be recognized and pursued by large enterprise groups.This paper mainly uses the literature research method and case study method,combined with the current theoretical research of relevant scholars,to study the construction of Mengniu Group's financial sharing service.This paper is divided into six chapters.The first chapter is the introduction,which introduces the research background,purpose and significance,research methods of the topic of this paper.Then,it reviews the relevant theoretical research results at home and abroad.The second chapter is the theoretical basis,mainly combing and summarizing the main theoretical basis of financial sharing.The third chapter is the construction process of Financial Sharing Service of Mengniu Group.This paper mainly introduces the general background of the financial sharing of Mengniu Group,the overall construction process,and the operation mechanism of the Financial Sharing Service Center.The fourth chapter analyzes the operation effect of financial sharing service.This part analyzes the effect of the implementation of Financial Sharing Service in Mengniu Group.The fifth chapter is the path analysis of Financial Sharing of group enterprises,and introduces the basic conditions of financial sharing service mode.The sixth chapter summarizes and suggestions,analyzes the deficiencies and solutions in the construction of financial sharing,and makes prospects for the follow-up construction of Financial Sharing in China.Through the study of the case company,further evidence of the current group enterprises to build financial sharing is more conducive to internal financial control,reduce costs,release energy efficiency,and promote the healthy and efficient development of the company.This paper hopes to combine theory with practice,summarize the path and conditions of building financial sharing,further emphasize the importance of financial management in the core competitiveness of enterprises,and provide reference for domestic group enterprises to establish shared services.Finally,encourage domestic large and medium-sized enterprises to speed up the pace of financial management innovation,so as to promote the healthy operation of enterprises.