Research On Optimization Of Travel Expense Management Of Company X Under The Mode Of “Financial Shared Service + Travel Management Platform”

For a long time,the state-owned enterprises(SOEs),especially central SOEs,have been an important pillar of the national economy and a strong economic support for the state power.They are required to implement the decisions and arrangements of the Party Central Committee,constantly improve the level of compliance management and promote high-quality development.As a subsidiary of a large central group enterprise,Company X should not only implement the Party’s eight-point frugality code and the Measures for the Compliance Management of Central Enterprises to effectively curb violations,but also actively respond to the Guiding Opinions on Accelerating the Construction of a World Class Financial Management System by Central Enterprises,and take the initiative to use new technologies to promote the digital and intelligent transformation of financial management.However,under the traditional mode of travel expense management,Company X is subject to traditional management methods and insufficient application of information technology,which makes it difficult to reduce the risk of travel policy violations,and even more difficult to improve the efficiency and effectiveness of travel expense management.What’s more,Company X is a natural gas production and supply enterprise,with a wide geographical distribution and many management levels,which leads to a large amount of travel expenses,accounting for up to 70% of the total five administrative expenses.This situation will bring about a further amplification of the negative impact of the traditional mode of travel expense management,which will seriously affect the long-term high-quality development of enterprise.Therefore,it is urgent to build a new mode of travel expense management that is efficient,compliant and effective.Therefore,this thesis proposes a travel expense management mode of“Financial Shared Service + Travel Management Platform” and studies it.Firstly,based on the internal control objectives of the enterprise,such as compliance objectives,reporting objectives,business objectives and asset safety objectives,this thesis establishes an evaluation system oriented by the travel expense management objectives of Company X,to conduct a fuzzy comprehensive evaluation of the traditional travel expense management.Secondly,according to the evaluation results,this thesis identifies and analyzes the problems,causes and impacts of the traditional travel expense management.Thirdly,in response to the existing problems,this thesis analyzes the suitability of the mode of “Financial Shared Service + Travel Management Platform”,and proposes an optimization plan based on this mode,which optimizes the organizational structure,process control,information management and technical ability,so as to form a new mode of travel expense management.Then,it puts forward the guarantee measures of optimization plan including five aspects: the guarantee of business philosophy,the guarantee of management system,the guarantee of participants,the guarantee of information technology,and the guarantee of data security.Finally,it analyzes the phased effects of the optimization plan,and conducts a fuzzy comprehensive evaluation of the expected effect of the optimization plan to draw a conclusion that the travel expense management mode of “Financial Shared Service + Travel Management Platform” can achieve high efficiency and effectiveness in compliance management as well as operation management,improve the quality of accounting information,and ensure the safe operation of travel business.During the research,it sticks to the objectives of travel expense management,which is the starting point of the research,to analyze and solve problems,and finally returns to the objectives to comprehensively evaluate the implementation effect of optimization plan,so as to draw the conclusion of the effectiveness of the“Financial Shared Service + Travel Management Platform” mode.It is hoped that the travel expense management mode of “Financial Shared Service + Travel Management Platform” formed through the above research can provide guarantee for Company X to improve its travel expense lean management ability,build a foundation for the future realization of digital and intelligent financial management,and provide necessary ideas and references for other large enterprises in the optimization of travel expense management.