Research On Financial Sharing Construction Of A Infrastructure Enterprises Group Based On Financial Integration

With the development of economic globalization,many enterprises continue to expand their scale and merger organizations,the group has gradually become an important organizational form in the global economic development.Under this circumstance,the original decentralized organizational model is more and more difficult to adapt to the development and management of enterprise groups.In the management of enterprise groups,there are many problems such as low standardization,separation of industry and finance,numerous business,low efficiency,and weak internal control.The enterprise group urgently needs a new management coordination mode to improve the management level,and the financial sharing management mode emerges as the times require.Since the birth of financial sharing in the 1980s,more and more enterprise groups have begun to adopt this management model.Since 2005,the domestic financial construction has begun to boom.Through the research on historical documents and data such as financial sharing,business integration,strategic coordination and informationization empowerment,this paper deeply analyzes the status and problems of A Group before the financial sharing construction,and proposes the necessity and feasibility of financial sharing construction.Next,based on the theory of financial integration,strategic synergy and information empowerment,this paper puts forward the theoretical framework and ideas of financial sharing construction,summarizes the development path of financial sharing,and explains the construction and effect of financial sharing.Through the analysis of the financial sharing construction of Group A,the paper draws the following conclusions:Firstly,Financial sharing is an innovative management model that aims to reduce costs and increase efficiency,provide information,and improve financial management by re-optimizing and integrating the internal business processes and other factors.The ultimate development goal of financial sharing is value creation.The financial sharing of foreign enterprise groups is mainly to reduce costs and adapt to the rapid growth of the group.Domestic enterprises are in response to expansion and strengthening control.The biggest challenges in financial sharing construction at home and abroad include information technology and communication mechanisms.Secondly,it puts forward three stages of financial sharing development of the group,and proposes the theoretical framework of financial sharing construction.The first stage is based on the shared financial standardization stage of financial integration,which is guided by the theory of business finance integration to solve the problem of group accounting.The second stage is based on the strategic and financial phase of strategic synergy,guided by strategic synergy theory,and solves the problem of group decision-making.The third stage is based on the intelligent financial stage of informationization empowerment,which is guided by the informationization empowerment theory and solves the problem of group value creation.Based on the theoretical guidance,this paper constructs the supporting organization,personnel and system construction ideas.Thirdly,this paper proposes that the implementation effect of financial sharing is mainly reflected in the following aspects:organizational structure optimization,more reasonable process,improved personnel efficiency and information technology collaboration.These four levels effectively improve the financial management level of China’s enterprise groups.