摘要
文章构建了基于财务共享服务模式的应收账款管理系统的框架模型和运行流程,并详细阐述了如何在共享财务服务中心的基础上实现对集团总部及其子(分)公司应收账款的实时管理,完善企业应收账款管理体系,并对该系统应用过程中应该注意的关键问题作出分析和具体应用过程进行简要阐述,以期为集团企业整体提升应收账款管理水平以及风险管理提供理论参考与实务指导。
This paper constructs a framework model and operational flow of the accounts receivable management system based on the financial sharing service model, and elaborates on how to realize the real-time management of accounts receivable for the group headquarters and its sub (sub) companies on the basis of a shared financial service center and on how to improve the enterprise accounts receivable management system. And the paper also analyzes the key issues that should be paid attention to in the application process of the system, in order to provide theoretical reference and practical guidance for the group companies to improve the management level of accounts receivable and risk management as a whole.
作者
温喜平
上官鸣
WEN Xi-ping;SHANGGUAN Ming(School of Economics & Management, Shaanxi University of Science and Technology, Xi'an 710021)
出处
《财务与金融》
2019年第2期37-40,共4页
Accounting and Finance
关键词
财务共享服务
大数据
云会计
应收账款管理
Financial Sharing Services
Big Data
Cloud Accounting
Receivables Management
