会计学院知识库

由于企业的发展，企业原有的分散化资金管理模式已经无法满足现阶段发展需要，企业资金的集中管理便因此而产生。GS电网作为国网公司的下属单位，企业的经营范围十分广泛，但是由于各个业务之间的集中度比较低，所以存在着财务管理标准化程度较低，业财整合不够，内控能力较弱等诸多缺陷，因此企业急需构建一套适合自身的资金管理机制。企业资金管理在学术界和实践界都有广泛的应用，但是在数字化的背景下，如何利用数字化技术来让企业的资金管理效益和水平得到提升，以及如何构建合理的资金管理机制，对于当今企业来说仍然是一个值得思考的问题。 
本文通过利用文献研究、实地调研和案例分析等多种方法，对GS电网集团数字化资金管理机制的建设开展了深入探究，以期更好地理解公司资金管理机制的需求和目标，并从中发现资金管理机制建设的痛点和问题所在。经过对GS电网一系列财务数据进行定量分析，对企业整体业务架构的定性梳理，从中发现公司资金管理机制的运行效果不尽如人意。为了更好地了解这一实际问题，本文对财务费用率、资金归集率等技术指标开展了深入研究，并重新构建了企业业务流程框架。最终，发现数字化资金管理机制在构建中存在投融资主体构成不平衡、决策支持力量不够、成员企业主观积极作用不大等一系列实际问题。最后针对现行资金管理机制中存在的问题，提出相应的优化解决方案，并且对企业进行数字化资金管理机制构建的成功经验进行总结，为国网系统内的其他单位，乃至为我国其他处于数字化资金管理机制建设的企业提供经验与建议。
本文旨在探讨国有企业的管理模式由传统模式向数字化资金管理模式建设的过程中，资金集中管理机制建设的必要性与紧迫性以及企业数字化资金管理机制的成功构建，使企业的经营成本降低，资源的资源进行了重塑，从而降低了企业的经营成本，重塑企业资源配置，提高了企业的整体效益得到了提升。

Due to the development of the enterprise, the original decentralized fund management model cannot meet the current development needs, resulting in the centralized management of enterprise funds. As a subordinate unit of the State Grid Corporation of China, the business scope of GS Power Grid is very wide. However, due to the low concentration ratio among various businesses, there are many defects such as low standardization of financial management, insufficient integration of industry and finance, and weak internal control ability. Therefore, the enterprise urgently needs to build a set of fund management mechanism suitable for itself. Enterprise fund management has a wide range of applications in both academic and practical fields. However, in the context of digitalization, how to use digital technology to improve the efficiency and level of enterprise fund management, as well as how to construct a reasonable fund management mechanism, is still a question worth considering for today's enterprises.
This article conducts in-depth exploration on the construction of GS Power Grid Group's digital fund management mechanism through various methods such as literature research, field research, and case analysis, in order to better understand the needs and goals of the company's fund management mechanism, and identify the pain points and problems in the construction of fund management mechanism. After quantitative analysis of a series of financial data from GS Power Grid and qualitative analysis of the overall business architecture of the enterprise, it was found that the operation effect of the company's fund management mechanism was not satisfactory. In order to better understand this practical issue, this article conducted in-depth research on technical indicators such as financial expense rate and fund collection rate, and reconstructed the enterprise business process framework. In the end, it was found that there were a series of practical problems in the construction of digital fund management mechanism, such as imbalanced composition of investment and financing entities, insufficient decision-making support, and limited subjective and positive role of member enterprises. Finally, in response to the existing problems in the current fund management mechanism, corresponding optimization solutions are proposed, and the successful experience of building a digital fund management mechanism for enterprises is summarized. This provides experience and suggestions for other units within the State Grid system, and even for other enterprises in China that are in the process of building a digital fund management mechanism.
This article aims to explore the necessity and urgency of constructing a centralized fund management mechanism in the process of transforming the management mode of state-owned enterprises from traditional mode to digital fund management mode, as well as the successful construction of a digital fund management mechanism in enterprises, which reduces the operating costs of enterprises and reshapes the resources, thereby reducing the operating costs of enterprises and reshaping their resource allocation, The overall efficiency of the enterprise has been improved.