基于财务共享服务的应收账款管理优化研究以四川长虹为例

基于财务共享服务的应收账款管理优化研究以四
川长虹为例
一、本文概述
Overview of this article
随着全球化的加速和企业规模的扩大，财务共享服务作为一种新型的财务管理模式，已经在许多大型企业中得到了广泛应用。

四川长虹作为家电行业的领军企业，其在财务共享服务背景下的应收账款管理优化问题具有重要的研究价值。

本文旨在以四川长虹为例，深入探讨基于财务共享服务的应收账款管理优化策略，以期为企业提高财务管理效率、降低运营成本、提升资金利用效率提供理论支持和实践指导。

With the acceleration of globalization and the expansion of enterprise scale, financial shared services, as a new type of financial management model, have been widely applied in many large enterprises. As a leading enterprise in the home appliance industry, Sichuan Changhong's optimization of accounts receivable management under the background of financial shared services has important research value. This
article aims to take Changhong, Sichuan as an example to deeply explore the optimization strategy of accounts receivable management based on financial shared services, in order to provide theoretical support and practical guidance for enterprises to improve financial management efficiency, reduce operating costs, and enhance fund utilization efficiency.
本文将对财务共享服务的概念、特点及其在企业财务管理中的应用进行简要介绍，为后续研究奠定理论基础。

通过对四川长虹应收账款管理现状的分析，揭示其存在的问题和不足，进而探讨财务共享服务在应收账款管理中的应用潜力。

在此基础上，本文将提出一系列基于财务共享服务的应收账款管理优化措施，包括流程优化、风险控制、信息系统建设等方面。

本文将对优化策略的实施效果进行预测和评估，以验证其可行性和有效性。

This article will briefly introduce the concept, characteristics, and application of financial shared services in enterprise financial management, laying a theoretical foundation for subsequent research. By analyzing the current situation of accounts receivable management in Changhong, Sichuan, the existing problems and shortcomings are revealed,
and the potential application of financial shared services in accounts receivable management is explored. On this basis, this article will propose a series of accounts receivable management optimization measures based on financial shared services, including process optimization, risk control, information system construction, and other aspects. This article will predict and evaluate the implementation effect of optimization strategies to verify their feasibility and effectiveness.
通过本文的研究，希望能够为四川长虹及类似企业在财务共享服务背景下优化应收账款管理提供有益的参考和借鉴，同时推动企业财务管理的创新与发展。

Through this study, it is hoped that it can provide useful reference and inspiration for Sichuan Changhong and similar enterprises to optimize accounts receivable management under the background of financial shared services, while promoting innovation and development in enterprise financial management.
二、理论框架与文献综述
Theoretical Framework and Literature Review
在财务管理领域，财务共享服务作为一种新型的管理模式，旨在通过集中化、标准化的流程处理，提高财务工作的效率和准确性。

应收账款管理作为企业现金流管理的重要组成部分，其优化对于提升企业财务健康状况、降低风险具有重要意义。

本研究以财务共享服务为背景，探讨应收账款管理的优化策略，旨在构建一个更加高效、风险可控的应收账款管理体系。

In the field of financial management, financial shared services, as a new management model, aim to improve the efficiency and accuracy of financial work through centralized and standardized process processing. As an important component of enterprise cash flow management, the optimization of accounts receivable management is of great significance for improving the financial health of enterprises and reducing risks. This study takes financial shared services as the background to explore optimization strategies for accounts receivable management, aiming to build a more efficient and risk controllable accounts receivable management system.
理论框架的构建基于以下几个关键点：一是财务共享服务的核心理念及其在企业财务管理中的应用；二是应收账款管理的基本流程及
其关键控制点；三是财务共享服务与应收账款管理之间的内在联系及其相互影响。

通过这一框架，我们可以更加清晰地认识到在财务共享服务的背景下，如何对应收账款管理进行优化，以实现企业财务管理的整体提升。

The construction of the theoretical framework is based on the following key points: firstly, the core concept of financial shared services and its application in enterprise financial management; The second is the basic process and key control points of accounts receivable management; The third is the inherent connection and mutual influence between financial shared services and accounts receivable management. Through this framework, we can have a clearer understanding of how to optimize accounts receivable management in the context of financial shared services, in order to achieve overall improvement in enterprise financial management.
随着企业财务管理的不断发展和创新，财务共享服务和应收账款管理逐渐成为学术界和实践界关注的热点。

国内外学者在这一领域进行了广泛而深入的研究，为本研究提供了丰富的理论基础和实践经验。

With the continuous development and innovation of
enterprise financial management, financial shared services and accounts receivable management have gradually become hot topics of academic and practical attention. Domestic and foreign scholars have conducted extensive and in-depth research in this field, providing rich theoretical basis and practical experience for this study.
在财务共享服务方面，学者们普遍认为这是一种通过集中化、标准化和流程化的方式，提高企业财务工作效率和质量的有效手段。

通过财务共享服务，企业可以实现财务资源的优化配置，提高财务信息的透明度和准确性，从而为企业决策提供更加可靠的依据。

In terms of financial shared services, scholars generally believe that this is an effective means to improve the efficiency and quality of enterprise financial work through centralized, standardized, and procedural methods. Through financial sharing services, enterprises can optimize the allocation of financial resources, improve the transparency and accuracy of financial information, and provide more reliable basis for enterprise decision-making.
在应收账款管理方面，学者们普遍认为这是一个涉及多个环节和
部门的复杂过程，需要企业从制度、流程、人员等多个方面进行综合管理。

有效的应收账款管理不仅可以提高企业的现金流稳定性，还可以降低坏账风险，增强企业的市场竞争力。

In terms of accounts receivable management, scholars generally believe that it is a complex process involving multiple links and departments, requiring enterprises to comprehensively manage from multiple aspects such as systems, processes, and personnel. Effective accounts receivable management can not only improve the stability of a company's cash flow, but also reduce bad debt risk and enhance its market competitiveness.
将财务共享服务与应收账款管理相结合的研究表明，通过财务共享服务的实施，企业可以对应收账款管理进行优化，实现流程的高效运作、风险的有效控制和信息的及时传递。

这种优化不仅可以提高应收账款管理的效率和准确性，还可以为企业带来更大的经济效益和市场竞争力。

The study of combining financial shared services with accounts receivable management shows that through the implementation of financial shared services, enterprises can
optimize accounts receivable management, achieve efficient operation of processes, effective control of risks, and timely transmission of information. This optimization can not only improve the efficiency and accuracy of accounts receivable management, but also bring greater economic benefits and market competitiveness to enterprises.
本研究在理论框架和文献综述的基础上，以四川长虹为例，深入探讨基于财务共享服务的应收账款管理优化策略。

通过对四川长虹的案例分析，我们可以更加具体地了解财务共享服务在应收账款管理中的应用效果及其对企业财务管理整体提升的贡献。

本研究也期望为其他企业在实施财务共享服务和优化应收账款管理方面提供有益的参
考和借鉴。

Based on the theoretical framework and literature review, this study takes Sichuan Changhong as an example to explore in depth the optimization strategy of accounts receivable management based on financial shared services. Through the case analysis of Sichuan Changhong, we can gain a more specific understanding of the application effect of financial shared services in accounts receivable management and their
contribution to the overall improvement of enterprise financial management. This study also aims to provide useful references and insights for other enterprises in implementing financial shared services and optimizing accounts receivable management.
三、四川长虹应收账款管理现状分析
Analysis of the Current Situation of Accounts Receivable Management in Sichuan Changhong 四川长虹作为中国知名的家电制造企业，其应收账款管理一直受到业界的关注。

近年来，随着市场竞争的加剧和消费者购买行为的多样化，四川长虹的应收账款管理面临着一些挑战和问题。

As a well-known household appliance manufacturing enterprise in China, Sichuan Changhong's accounts receivable management has always received attention from the industry. In recent years, with the intensification of market competition and the diversification of consumer purchasing behavior, the accounts receivable management of Sichuan Changhong is facing some challenges and problems.
四川长虹的应收账款规模较大，这主要源于其庞大的销售网络和多元化的产品线。

虽然大规模的销售带来了显著的业绩增长，但同时也带来了较高的应收账款风险。

尤其是在一些销售周期较长、客户信用状况不佳的情况下，应收账款的回收变得更加困难。

Sichuan Changhong has a large scale of accounts receivable, mainly due to its vast sales network and diversified product lines. Although large-scale sales have brought significant performance growth, they also bring higher accounts receivable risks. Especially in situations with long sales cycles and poor customer credit, the collection of accounts receivable becomes more difficult.
四川长虹在应收账款管理方面存在一定的制度漏洞和操作不规
范的问题。

例如，在客户信用评估方面，缺乏科学有效的评估体系和标准，导致部分信用状况较差的客户也能够获得赊销资格，从而增加了应收账款的风险。

在应收账款的日常监控和催收方面，也存在流程不明确、责任不清等问题，导致应收账款的回收效率较低。

Sichuan Changhong has certain institutional loopholes and non-standard operations in accounts receivable management. For example, in terms of customer credit evaluation, the lack of
a scientific and effective evaluation system and standards has led to some customers with poor credit conditions being able to obtain credit sales qualifications, thereby increasing the risk of accounts receivable. In terms of daily monitoring and collection of accounts receivable, there are also issues such as unclear processes and unclear responsibilities, resulting in low efficiency in the collection of accounts receivable.
再次，四川长虹在信息化建设方面仍有待加强。

随着信息技术的快速发展，财务共享服务在应收账款管理中的应用越来越广泛。

然而，四川长虹在财务共享服务方面的投入和应用相对较少，导致其在应收账款信息的收集、整理和分析方面存在不足，难以有效支持应收账款的决策和管理。

Once again, Sichuan Changhong still needs to strengthen its information technology construction. With the rapid development of information technology, the application of financial shared services in accounts receivable management is becoming increasingly widespread. However, Sichuan Changhong has relatively limited investment and application in financial shared services, resulting in deficiencies in the collection,
organization, and analysis of accounts receivable information, making it difficult to effectively support decision-making and management of accounts receivable.
四川长虹在应收账款管理方面存在一些问题和挑战。

为了优化应收账款管理、降低风险并提高回收效率，四川长虹需要进一步完善应收账款管理制度、加强客户信用评估、优化催收流程，并加大在财务共享服务方面的投入和应用。

这将有助于四川长虹提高应收账款管理的水平和效率，为企业的健康发展提供有力保障。

Sichuan Changhong has some problems and challenges in accounts receivable management. In order to optimize accounts receivable management, reduce risks, and improve collection efficiency, Sichuan Changhong needs to further improve its accounts receivable management system, strengthen customer credit evaluation, optimize collection processes, and increase investment and application in financial shared services. This will help Sichuan Changhong improve the level and efficiency of accounts receivable management, and provide strong guarantees for the healthy development of the enterprise.
四、基于财务共享服务的应收账款管理优化策略
Optimization Strategy for Accounts Receivable Management Based on Financial Shared Services 以四川长虹为例，针对其当前应收账款管理存在的问题，结合财务共享服务的理念与实践，本文提出以下优化策略：
Taking Sichuan Changhong as an example, this article proposes the following optimization strategies in response to the current problems in its accounts receivable management, combined with the concept and practice of financial shared services:
构建高效的财务共享服务平台：四川长虹应进一步完善其财务共享服务平台的建设，通过该平台集中处理应收账款相关的数据信息，实现数据的高效传递与共享。

同时，通过平台的数据分析功能，对应收账款的账龄、客户分布、风险等级等进行实时监控，为管理层提供决策支持。

Building an efficient financial shared service platform: Sichuan Changhong should further improve its financial shared service platform construction, and use this platform to centrally process data information related to accounts receivable, achieving efficient transmission and sharing of
data. At the same time, through the platform's data analysis function, real-time monitoring of accounts receivable aging, customer distribution, risk level, etc. is carried out to provide decision-making support for management.
优化应收账款管理流程：在财务共享服务的基础上，四川长虹应对现有的应收账款管理流程进行优化。

通过流程再造，简化审批流程，提高审批效率，减少不必要的环节和耗时。

同时，加强内部沟通协作，确保各部门之间信息的及时传递和共享，提高应收账款管理的整体效率。

Optimize accounts receivable management process: Based on financial shared services, Sichuan Changhong should optimize the existing accounts receivable management process. Through process reengineering, simplify the approval process, improve approval efficiency, and reduce unnecessary steps and time consumption. At the same time, strengthen internal communication and collaboration, ensure timely transmission and sharing of information among departments, and improve the overall efficiency of accounts receivable management.
强化客户信用管理：四川长虹应建立完善的客户信用管理体系，
通过对客户信用状况的评估，对不同信用等级的客户采取不同的收款政策和风险控制措施。

同时，加强与客户的沟通，及时了解客户的经营情况和付款意愿，降低应收账款的坏账风险。

Strengthen customer credit management: Sichuan Changhong should establish a sound customer credit management system, evaluate customer credit status, and adopt different payment policies and risk control measures for customers with different credit levels. At the same time, strengthen communication with customers, timely understand their business situation and payment willingness, and reduce the bad debt risk of accounts receivable.
提升财务人员的专业素质：在财务共享服务的背景下，四川长虹应加强对财务人员的培训和教育，提升他们的专业素质和业务能力。

通过定期的培训和考核，使财务人员熟悉并掌握财务共享服务的理念和操作方法，提高他们在应收账款管理方面的专业能力和水平。

Improving the professional quality of financial personnel: In the context of financial shared services, Sichuan Changhong should strengthen the training and education of financial personnel to enhance their professional quality and business
capabilities. Through regular training and assessment, financial personnel will become familiar with and master the concept and operation methods of financial shared services, and improve their professional ability and level in accounts receivable management.
建立风险管理机制：四川长虹应建立完善的风险管理机制，对应收账款进行全面的风险评估和管理。

通过定期的风险评估，及时发现潜在的风险点，并采取相应的风险控制措施。

同时，建立风险预警机制，对应收账款的异常情况进行实时监控和预警，确保风险得到及时有效的控制。

Establishing a risk management mechanism: Sichuan Changhong should establish a sound risk management mechanism and conduct a comprehensive risk assessment and management of accounts receivable. Through regular risk assessments, potential risk points are identified in a timely manner and corresponding risk control measures are taken. At the same time, establish a risk warning mechanism to monitor and warn of abnormal situations in accounts receivable in real time, ensuring timely and effective control of risks.
通过构建高效的财务共享服务平台、优化应收账款管理流程、强化客户信用管理、提升财务人员的专业素质以及建立风险管理机制等策略的实施，四川长虹可以有效提高其应收账款管理的效率和水平，降低坏账风险，为企业的稳健发展提供有力保障。

By constructing an efficient financial shared service platform, optimizing the accounts receivable management process, strengthening customer credit management, improving the professional quality of financial personnel, and establishing a risk management mechanism, Sichuan Changhong can effectively improve the efficiency and level of its accounts receivable management, reduce bad debt risks, and provide strong support for the stable development of the enterprise.
五、案例分析：四川长虹应收账款管理优化实践
Case analysis: Optimization practice of accounts receivable management in Sichuan Changhong 四川长虹作为中国知名的家电制造企业，其应收账款管理在财务共享服务的背景下经历了显著的优化。

本节将详细分析四川长虹应收
账款管理优化的实践，以期为其他企业提供借鉴和参考。

Sichuan Changhong, as a well-known household appliance manufacturing enterprise in China, has undergone significant optimization in its accounts receivable management under the background of financial shared services. This section will provide a detailed analysis of the practice of optimizing accounts receivable management in Sichuan Changhong, in order to provide reference and guidance for other enterprises.
在引入财务共享服务之前，四川长虹面临着应收账款管理效率低下、风险控制不足等问题。

为了解决这些问题，四川长虹开始构建财务共享服务平台，并对应收账款管理流程进行了全面优化。

Before introducing financial shared services, Sichuan Changhong faced problems such as low efficiency in accounts receivable management and insufficient risk control. In order to address these issues, Sichuan Changhong has started building a financial shared service platform and has comprehensively optimized the accounts receivable management process.
在流程优化方面，四川长虹首先通过财务共享服务平台实现了应收账款信息的集中处理和管理。

所有与应收账款相关的数据和信息都
被录入平台，实现了信息的实时共享和更新。

这不仅提高了数据处理的效率，还有助于管理层及时了解应收账款的状况和风险。

In terms of process optimization, Sichuan Changhong first achieved centralized processing and management of accounts receivable information through the financial shared service platform. All data and information related to accounts receivable are entered into the platform, achieving real-time sharing and updating of information. This not only improves the efficiency of data processing, but also helps management to timely understand the status and risks of accounts receivable.
四川长虹在财务共享服务平台上建立了完善的应收账款风险控
制体系。

通过对历史数据的分析和挖掘，公司识别出了影响应收账款回收的主要风险因素，并制定了相应的风险控制措施。

例如，对于信用状况较差的客户，公司采取了更加严格的信用政策，以降低坏账风险。

Sichuan Changhong has established a comprehensive accounts receivable risk control system on the financial shared service platform. Through analysis and mining of historical data, the company has identified the main risk factors affecting accounts
receivable recovery and formulated corresponding risk control measures. For example, for customers with poor credit conditions, the company has adopted stricter credit policies to reduce bad debt risk.
四川长虹还通过财务共享服务平台加强了与业务部门和客户的
沟通协作。

业务部门可以及时将销售信息和客户反馈录入平台，便于财务部门及时了解应收账款的动态变化。

同时，财务部门也可以将应收账款的处理情况和风险分析结果反馈给业务部门，帮助业务部门更好地调整销售策略和信用政策。

Sichuan Changhong has also strengthened communication and collaboration with business departments and customers through the financial shared service platform. The business department can timely input sales information and customer feedback into the platform, making it easier for the finance department to timely understand the dynamic changes in accounts receivable. At the same time, the finance department can also provide feedback on the handling of accounts receivable and risk analysis results to the business department, helping them better adjust sales strategies and credit policies.
在实施财务共享服务后，四川长虹的应收账款管理效率得到了显著提升。

通过集中处理和管理应收账款信息，公司减少了数据处理的时间和人力成本。

通过完善的风险控制体系和加强沟通协作，公司也有效降低了应收账款的坏账风险。

After implementing financial shared services, the efficiency of accounts receivable management in Sichuan Changhong has been significantly improved. By centralizing the processing and management of accounts receivable information, the company has reduced the time and labor costs of data processing. Through a sound risk control system and strengthened communication and collaboration, the company has effectively reduced the bad debt risk of accounts receivable.
四川长虹通过构建财务共享服务平台并优化应收账款管理流程，实现了应收账款管理的有效优化。

这一实践不仅提高了公司的财务管理效率，也为其他企业提供了有益的借鉴和参考。

Sichuan Changhong has achieved effective optimization of accounts receivable management by building a financial shared service platform and optimizing the accounts receivable management process. This practice not only improves the
financial management efficiency of the company, but also provides useful reference and guidance for other enterprises.
六、结论与展望
Conclusion and Outlook
本研究以四川长虹为例，深入探讨了基于财务共享服务的应收账款管理优化问题。

通过对其现有应收账款管理模式的深入分析，结合财务共享服务的核心理念，我们提出了一系列针对性的优化策略，并对实施效果进行了初步评估。

This study takes Changhong, Sichuan as an example to deeply explore the optimization of accounts receivable management based on financial shared services. Through in-depth analysis of its existing accounts receivable management model, combined with the core concept of financial shared services, we have proposed a series of targeted optimization strategies and conducted a preliminary evaluation of the implementation effect.
结论方面，本研究发现，四川长虹在应用财务共享服务模式后，应收账款管理效率得到了显著提升，资金回收速度加快，坏账风险有
效降低。

具体而言，通过集中化处理、标准化流程、信息化支持以及专业化团队建设等措施，四川长虹在应收账款管理上实现了从分散到集中、从繁琐到高效的转变。

这些优化措施不仅提高了财务管理效率，也为企业的持续健康发展提供了有力保障。

In terms of conclusion, this study found that after applying the financial shared service model, Sichuan Changhong has significantly improved the efficiency of accounts receivable management, accelerated the speed of fund recovery, and effectively reduced bad debt risk. Specifically, through measures such as centralized processing, standardized processes, information support, and professional team building, Sichuan Changhong has achieved a transformation in accounts receivable management from decentralization to centralization, and from complexity to efficiency. These optimization measures not only improve the efficiency of financial management, but also provide strong guarantees for the sustainable and healthy development of enterprises.
然而，本研究也指出，在应用财务共享服务模式过程中，四川长虹仍面临一些挑战和问题。

例如，如何确保数据信息的准确性和安全
性，如何平衡集中化与灵活性之间的关系，以及如何进一步提高员工对财务共享服务的认识和接受度等。

这些问题需要企业在实践中不断探索和解决。

However, this study also points out that Sichuan Changhong still faces some challenges and problems in the application of financial shared service models. For example, how to ensure the accuracy and security of data information, how to balance the relationship between centralization and flexibility, and how to further improve employee awareness and acceptance of financial shared services. These issues require enterprises to continuously explore and solve in practice.
展望未来，随着信息技术的不断发展和企业管理的日益成熟，财务共享服务模式在应收账款管理中的应用将更加广泛和深入。

一方面，随着大数据、云计算等先进技术的应用，企业应收账款管理将更加智能化、自动化，数据处理效率和准确性将得到进一步提升。

另一方面，随着企业管理的不断创新和完善，财务共享服务模式将更加注重客户需求和服务质量，为企业提供更加个性化、专业化的服务。

Looking ahead to the future, with the continuous development of information technology and the increasing
maturity of enterprise management, the application of financial shared service models in accounts receivable management will be more extensive and in-depth. On the one hand, with the application of advanced technologies such as big data and cloud computing, enterprise accounts receivable management will become more intelligent and automated, and data processing efficiency and accuracy will be further improved. On the other hand, with the continuous innovation and improvement of enterprise management, the financial shared service model will pay more attention to customer needs and service quality, providing more personalized and professional services for enterprises.
基于财务共享服务的应收账款管理优化研究具有重要的理论和
实践意义。

通过对四川长虹等企业的案例分析，我们可以更加深入地理解财务共享服务模式在应收账款管理中的应用价值和挑战所在。

未来，我们将继续关注这一领域的发展动态，为企业提供更多有价值的研究成果和实践建议。

The research on optimizing accounts receivable management based on financial shared services has important theoretical
and practical significance. Through case analysis of enterprises such as Sichuan Changhong, we can gain a deeper understanding of the application value and challenges of the financial shared service model in accounts receivable management. In the future, we will continue to monitor the development trends in this field and provide more valuable research results and practical suggestions for enterprises.。