Research On Financial Management Optimization And Value Creation Path Of Beijing-Shanghai High-Speed Railway

With the deepening of the new round of state-owned enterprise reforms and the new requirements of national listed companies to improve quality,how to achieve high-quality and sustainable development of state-owned enterprises has become the focus of attention from all walks of life.Among them,the high-speed rail industry is one of the pillar industries of the national economy.How to better assume social responsibilities and realize its own value creation with higher quality is a problem that needs to be solved urgently.As the first listed company in the high-speed rail industry,Beijing-Shanghai high-speed rail is also the high-speed rail company with the best assets.Whether it is core transportation capacity,financial performance or social responsibility fulfillment capabilities,it is a typical industry in the industry.Its development and operation model can be used in other high-speed rail industries.The company provides reference.Therefore,this article uses qualitative research methods and grounded analysis methods to analyze.The core question is what is the realization path of high-speed rail enterprise value creation? And further analyze the influence path of financial management optimization in it.The main findings of this paper are as follows: First,the value creation path of the Beijing-Shanghai high-speed rail is "two feet,two wings and one advancing".Its connotation is that the company uses strategic development capabilities and mechanism guarantees as its two-leg support,and strengthens core transportation capabilities and finances.Management optimization is driven by the two wings,with active information disclosure as the positive driving force,interacting and jointly realizing the company’s value creation.Second,the value creation path of the Beijing-Shanghai high-speed rail has three characteristics: First,endogenous growth is the main and supplementary extension;the second is to focus on the development of the middle and downstream of the value chain;third,the internal value needs to be disclosed to the outside through active information disclosure.Effective transmission of value.Third,the optimization of financial management is the core influencing factor in the value creation of the Beijing-Shanghai high-speed rail.Through the optimization of financial management,the Beijing-Shanghai high-speed rail provides impetus to the growth of core transportation capacity on the one hand,and directly improves the company’s financial performance and Social performance,which in turn promotes the improvement of value creation capabilities.Fourth,the growth type of Beijing-Shanghai high-speed railway has changed from value-added growth to strategic contraction.It is necessary to strengthen post-merger integration and strengthen information construction in terms of optimizing asset allocation efficiency;reduce costs and improve turnover efficiency in terms of optimizing operational management efficiency;In terms of improving product profitability,improve pricing capabilities,strengthen customer segmentation,and strengthen innovation capabilities;in terms of increasing market share,increase brand influence and strengthen the ability to cooperate with other companies.In order to better enhance their own value creation ability.The innovations of this paper are as follows: First,through the application and analysis of grounded analysis methods,the bottom-up path for the realization of value creation of Beijing-Shanghai high-speed rail has been refined,and the research on value creation of the high-speed rail industry has been enriched.Second,through the analysis of the influence path of financial management optimization in value creation,it provides an insight into financial management optimization for realizing value creation,and improves the interpretation and operability of the model.The research significance of this article is: at the theoretical level,by refining the realization path of the value creation of Beijing-Shanghai high-speed rail,it has enriched the relevant theoretical research on the value creation of high-speed rail enterprises.At the practical level,it provides other companies in the high-speed rail industry with specific implementation paths to realize value creation and optimization measures to improve financial management and business operations,and provide ideas and references for the development of enterprises in the industry.