C公司财务共享模式的资金管控成效研究

Research on the Effectiveness of Fund Control in the Financial Sharing Model of Company C

摘要: 财务共享模式的构建是企业数字化转型的核心之一。本文以家电行业代表性企业C公司为例，研究财务共享中心建立后的资金管控成效，提出问题与优化建议。结果表明：财务共享模式运行越合理有力，越能形成高效的资金管控体系，降低企业的运营成本。但该模式下企业资金管控存在的成本控制与效率提升可持续性不足、应收账款管理效能不足及财务共享与业务端协同不足的问题也需引起重视。对C公司财务共享模式下资金管控成效展开研究，不仅需要关注其具体实践和量化表现，更需深入剖析财务共享模式作用于资金管控的内在理论逻辑与机制。本研究旨在通过案例实证与理论分析相结合，不仅能为其自身财务管理优化提供参考，也能为同行业及其他企业实施财务共享、强化资金管控提供更具普适性的借鉴与理论启示。

Abstract: The construction of a financial sharing model is one of the cores of enterprise digital transformation. Taking Company C, a representative enterprise in the home appliance industry, as an example, this paper studies the effectiveness of fund control after the establishment of its financial sharing center, and puts forward problems and optimization suggestions. The results show that the more reasonable and effective the financial sharing model operates, the more it can form an efficient fund control system and reduce the enterprise’s operating costs. However, it is necessary to pay attention to the problems existing in the enterprise’s fund control under this model, such as insufficient sustainability of cost control and efficiency improvement, inadequate accounts receivable management efficiency, and insufficient coordination between financial sharing and business operations. Studying the effectiveness of fund control in Company C’s financial sharing model requires not only attention to its specific practices and quantitative performance, but also an in-depth analysis of the internal theoretical logic and mechanisms by which the financial sharing model acts on fund control. Through the combination of case studies and theoretical analysis, this research aims to provide references for optimizing its own financial management, and offer more universal insights and theoretical enlightenment for the implementation of financial sharing and strengthening of fund control in the same industry and other enterprises.