| Under the economic globalization,in response to the call of countries abroad,more and more enterprises at home and abroad opened branches and subsidiaries to expand the scale of the enterprise,under the condition of the huge management system,financial management efficiency and cost is very important,largely affects the enterprise in the market competitiveness at home and abroad.As a key area focused by China,the high-tech industry is growing rapidly and gaining development advantages in the global competitive environment.and constantly improving its innovation competitiveness in the international competition in the new generation of communication,artificial intelligence,Internet of Things and other fields.However,with the expansion of enterprise scale,high-tech enterprises still have problems such as low efficiency of working capital management and lack of full display of the advantages of industrial chain collaborative innovation.Financial sharing services as a new type of financial management means,through sharing service technology to enterprise working capital management data centralized processing,can assist enterprise management to improve the efficiency of financial management,at the same time centralized data processing can establish efficient and complete information divergence platform,help enterprise internal departments unified,timely access to information.Therefore,it is of great significance to apply the financial sharing services to the working capital management of high-tech enterprises.As an emerging high-tech enterprise that attaches great importance in China,the expansion speed is accelerating and the business types are increasing.For semiconductor display enterprises,they have realized that the difficulty of financial management increases with the expansion of the scale of enterprise operation development,and the traditional financial management mode gradually loses flexibility in the complex enterprise organizational structure.In order to better improve the financial management status of semiconductor display enterprises,enterprises should actively introduce the financial sharing service mode for enterprise working capital management.TCL financial sharing services under the working capital management performance analysis and evaluation using the literature research method,case study method and comparative analysis method,the financial sharing service basic theory and the basic theory of working capital management,select TCL science and technology as a research object,the enterprise financial sharing service of working capital management performance research.The enterprise implemented the financial sharing service mode earlier,and the financial sharing service mode has a complete development process,and its performance analysis of working capital management has certain reference value.Firstly,this paper analyzes the current situation of TCL working capital management under the financial sharing service mode,and analyzes the performance of the overall working capital management from three aspects of channel,elements and capital structure,and evaluates the performance of the working capital management under the financial sharing service,analyzes the achievements of the working capital management under the financial sharing service,and analyzes the working capital management over the years to find the deficiencies of working capital management under the financial sharing service.Through the analysis,it is found that there are many problems,such as the short turnover period of receivables elements under the financial sharing service,the more capital occupied by procurement channels,and the large risk of capital operation.The feasibility suggestions are put forward from three aspects:enterprise working capital management based on elements,enterprise working capital management based on channels and enterprise working capital management based on capital structure.Help TCL technology to improve the efficiency of working capital management,reduce the cost of working capital management,and can provide the development direction for the subsequent reform of the financial sharing service mode of enterprises. |