The Measurement Of Local Government Efficiency And Its Influencing Factors:A Case Study Of Liaoning Province

In recent years,with the rise of land costs and the continuous regulation of the government real estate market,the marginal benefits of investment and output oriented by business of real estate enterprises have declined significantly.The development of enterprises urgently needs to change from business investment oriented to operation management oriented.The implementation of centralized capital management under the financial sharing theory is to realize operation management.A powerful starting point for Li.Major Housing enterprises urgently need to change the original extensive growth mode,upgrade the financial transformation of enterprises,strengthen cost control,realize intensive use of funds,use big data technology to predict and guide business,so as to realize the accounting-based finance to value creative finance transformation.Therefore,building a centralized financial management system under the theory of financial sharing is an effective means to reduce capital costs.This paper mainly discusses the centralized management system of funds based on the theory of financial sharing.Firstly,this paper makes a comprehensive and detailed analysis of the main problems faced by the fund centralized management of Biguiyuan Group,then collects the financial data of the past three years,evaluates the operation effect of the fund centralized management system,and draws a conclusion that the fund centralized management system of Biguiyuan Group is feasible and effective,which can save cost input and upgrade the core.The purpose of strengthening capital management and control,enhancing the efficiency of use,strengthening capital management and control,improving the efficiency of use,improving the efficiency of fund collection and payment,and enhancing the ability of financing and lending.However,because the operation time of the centralized management system of funds is not long,the effect is not obvious,and the centralized management system of funds is not perfect enough,this paper puts forward the optimization scheme of centralized management of funds based on the theory of financial sharing.In view of the fact that the business scope of Biguiyuan Group is wide and the branch companies are all over the country,this paper only discusses the centralized management of the real estate sector,and builds a capital ecosphere through the combination of fund settlement,budget management and life cycle management module of financing.The optimized centralized management system of funds can be combined with the three-level management and control mechanism of the financial management of Biguiyuan Group(namely,group financial capital center-regional financial capital department-project financial capital department)to strengthen the management and control of funds.It can effectively solve the problems of large group size,inconsistent accounting,low efficiency of business processing,urgent need to strengthen cost control,high cost of capital management,low degree of business data,unfavorable to financial forecast,and can effectively improve the efficiency of centralized management of funds.Real estate belongs to the industry of heavy assets and pays more attention to the management of capital than the unification of revenue and expenditure.Therefore,based on the characteristics of the real estate industry,the author puts forward measures to strengthen the supervision of household funds thawing,the key points of capital management and control of cooperative projects,operating projects and non-operating projects,and the financial personnel of enterprises from accounting to capital.It is hoped that the direction of management accounting transformation can help to improve the effect of centralized management of group funds and provide reference for other enterprises.