财务共享数智化建设如何提升企业流动资产管理质量——基于B公司的案例研究  

How Does Digital Intelligence Construction of Financial Shared Services Improve the Quality of Enterprise Current Asset Management?:Research Based on the Case of B Corporation

作　　者：齐萱 李佳 XUAN QI;JIA LI(School of Accounting,Tianjin University of Commerce)

机构地区：[1]不详

出　　处：《工信财经科技》2025年第2期99-108,共10页Review of Financial & Technological Economics

摘　　要：随着企业数字化转型的推进以及财务共享数智化建设需求的提高,医药流通行业的流动资产管理质量也将不断提升。本文以医药流通B企业为例,研究其财务共享数智化建设下流动资产管理质量提升问题。首先找出目前其财务共享中心运行过程中存在的现金调度灵活性、应收账款管理效果、存货数据计算精度等问题,然后分析其成因,最后从财务共享数智化建设的角度提出相应的改进措施。本文提出引入数智化技术,搭建财务共享数智化场景,以完善企业财务共享建设,提升企业流动资产管理质量。With the advancement of enterprise digital transformation and the demand for digital intelligence construction of financial shared services,the quality of current asset management in the pharmaceutical distribution industry will also continue to improve.This paper taking B corporation as an example studies the improvement of current asset management quality under the digital intelligence construction of financial shared services.Firstly,identifies the problems existing in the operation process of its financial shared service center such as the flexibility of cash scheduling,the effectiveness of receivable management and the accuracy of inventory data calculation.Then,analyzes the causes.Finally,the paper proposes corresponding improvement measures from the perspective of digital intelligence construction of financial shared services.Digital intelligence technologies are introduced,and a digital intelligence scenario of financial shared services is built to improve the construction of enterprise financial sharing and enhance the quality of enterprise current asset management.

关 键 词：财务共享数智化 财务共享中心 流动资产 

分 类 号：F275[经济管理—企业管理]