财务共享模式下企业营运资金管理的数字化路径研究——以TCL集团为例

A Study on the Digital Path of Enterprise Working Capital Management under the Shared Financial Management Model—Taking TCL Group as an Example

摘要: 21世纪数字经济深度渗透，市场竞争聚焦“规模扩张 + 数字化效率”，不少企业扩大规模时忽视管理模式数字化升级。营运资金管理是企业运营核心，直接影响效率、收益与发展潜力。大数据、云计算推动下，财务共享服务中心成为企业解决财务数字化难题、优化营运资金管理的关键，助力企业实现财务信息标准化、资金动态管控与效率提升。本文以TCL集团为研究对象，探究其财务共享体系数字化建设，从要素和渠道分析营运资金管理。研究发现，2015年TCL建财务共享中心并推进数字化后，营运资金管理水平显著提升，助力财务转型，但存在应收账款数字化监管不足、风险预警滞后、跨环节协同效率低等问题。因此，TCL需优化资金管理数字化方案，深化技术应用，抓数字化机遇寻新利润点。

Abstract: Since the 21^st century, the digital economy has penetrated deeply. Market competition focuses on “scale expansion + digital efficiency”, and many enterprises ignore the digital upgrading of management models when expanding scale. As the core of enterprise operation, working capital management directly affects efficiency, profits and development potential. Driven by big data and cloud computing, financial shared service centers have become the key for enterprises to solve financial digital problems and optimize working capital management, helping enterprises achieve standardization of financial information, dynamic capital control and efficiency improvement. This paper takes TCL Group as the research object, explores the digital construction of its financial sharing system, and analyzes working capital management from elements and channels. The study finds that after TCL established a financial shared service center and promoted digitalization in 2015, the level of working capital management has been significantly improved, supporting financial transformation. However, there are problems such as insufficient digital supervision of accounts receivable, delayed risk early warning and low cross-link collaboration efficiency. Therefore, TCL needs to optimize the digital plan for capital management, deepen technology application, and seize digital opportunities to find new profit points.