| With the development of economic globalization and the continuous adjustment of international industrial structure,the trend of diversification and scale of enterprise development is gradually formed.With the support of modern information technology,more and more enterprises begin to establish branches and subsidiaries all over the world and vigorously promote development strategies.Such global expansion strategy has brought huge economic benefits to enterprises.However,enterprises will face the situation of decentralized management in trans-regional daily business activities,which will not only increase the management cost of enterprises but also lead to the reduction of management efficiency,and the resulting poor information will also bring certain financial risks to enterprises.Therefore,the problem of centralized management of funds has become a prominent problem faced by group enterprises under this development background.To this end,large conglomerates have begun to innovate their centralized fund management mode.Through the establishment of financial sharing center to realize the release of financial resources,change the traditional decentralized and centralized fund management mode and basic financial accounting function,promote the optimization and upgrading of financial management,establish high-quality and efficient financial management and fund control mode.X Group is one of the earliest companies to establish a financial sharing center in China.Therefore,this dissertation chooses X Group as the case study object to analyze the current situation of the group’s centralized fund management under the mode of financial sharing and possible problems arising in the process.This dissertation mainly uses case study method and literature study method to study.Firstly,it expounds the concept and theory of financial sharing and centralized management of group funds,which provides theoretical support for the following article.Then,it makes a brief introduction to X Group,and summarizes the current situation of financial sharing and centralized fund management of X Group after analyzing its basic financial status.Finally,this dissertation summarizes some problems existing in the centralized management of funds within X Group after the establishment of financial sharing service center,and puts forward corresponding suggestions and measures.At present,the rapid development of information technology has increased the demand for platform and data support in the centralized management of funds in large group enterprises.Therefore,the financial sharing model is an inevitable trend in the financial management reform of these enterprises.The effectiveness of financial sharing in centralized fund management is quite significant,and its impact on the overall development of enterprises is also evident.Not only in terms of fund management,financial sharing will play a huge role in various aspects such as internal financial integration and overall development of enterprises.Therefore,this dissertation can also provide reference for Chinese enterprises to achieve a new centralized fund management model,and provide certain development experience for enterprises in the bottleneck period of financial management transformation. |
