财务共享模式下企业营运资金管理研究  

Research on Working Capital Management of Enterprises under Financial Sharing Mode

作　　者：王雪婷 Wang Xueting(Management Engineering and Business School,Hebei University of Engineering,Handan Hebei 056038)

机构地区：[1]河北工程大学管理工程与商学院,河北邯郸056038

出　　处：《山东纺织经济》2025年第2期28-31,共4页Shandong Textile Economy

摘　　要：在传统的商业模式下,企业通过自有资金或借款来满足营运资金需求,而财务共享模式的出现,为企业提供了新的资金来源和管理方式,能有效提升企业财务管理效率和质量,同时也对企业营运资金管理产生积极影响。文章以医药企业H集团为例,基于财务共享模式对该企业的营运资金管理状况进行研究,将营运资金管理分为采购环节、生产环节和销售环节等三个方面,通过对H集团的资金运营管理过程的分析,对其财务共享模式下的营运资金管理进行了深入的研究,并根据H集团目前存在的问题,对财务共享模式下H集团的资金运营管理模式进行了优化,并为其在此模式下的运营资本管理提出了建设性建议。Under the traditional business model,enterprises meet the working capital demand through their own funds or loans,and the emergence of financial sharing model provides enterprises with new sources of funds and management methods,which can effectively improve the efficiency and quality of enterprise financial management,and also have a positive impact on enterprise working capital management.In the paper,H Group,a pharmaceutical corporate,is taken as an example to study its working capital management based on the financial sharing model,which is divided into three aspects:purchasing,production and sales.Through the analysis of the fund operation management process of H Group,the working capital management under the financial sharing model is deeply studied,and according to the existing problems of H Group,the fund operation management model of H Group under the financial sharing model is optimized,and some constructive suggestions are put forward for its working capital management under this model.

关 键 词：财务共享 H集团 营运资金管理 风险管控 

分 类 号：F275[经济管理—企业管理]