Analysis of Working Capital Management of China Railway Construction under the Financial Sharing Model

HomePage >> Journals >> Economic Management Journal

Economic Management Journal

Economic Management Journal (EMJ) is an international open access journal, concerning about the latest research results of economic management. The goal of the journal is to provide a global forum for scholars and researchers in this field to exchange ideas and promote the theoretical and practical development of economic management.The journal receives manuscripts written in Chinese or English. As for Chinese papers, the following it... [More] Economic Management Journal (EMJ) is an international open access journal, concerning about the latest research results of economic management. The goal of the journal is to provide a global forum for scholars and researchers in this field to exchange ideas and promote the theoretical and practical development of economic management.

The journal receives manuscripts written in Chinese or English. As for Chinese papers, the following items in English are indispensible parts of the paper: paper title, author(s), author(s)'affiliation(s),abstract and keywords. If this is the first time you contribute an article to the journal, please format your manuscript as per the sample paper and then submit it into the online submission system. Accepted papers will immediately appear online followed by printed hard copies by Ivy Publisher globally. Therefore, the contributions should not be related to secret. The author takes sole responsibility for his views.

ISSN Print:2169-6020

ISSN Online:2169-6039

Email:emj@ivypub.org

Website: http://www.ivypub.org/emj

		0
		0

Navigation

News

All articles submitted to this journal are required to be tested by AMLC.

This journal is full-text indexed by CNKI which is the China's most authoritative academic resources database.

This journal is full-text indexed by Open J-Gate.

Paper Infomation

Analysis of Working Capital Management of China Railway Construction under the Financial Sharing Model

Full Text(PDF, 41KB)

Author: Zijia Wan

Abstract: This paper delves into the influence of the financial sharing model on the working capital management of China Railway Construction and presents corresponding optimization proposals. Through an in-depth analysis of China Railway Construction's current assets, current liabilities, and current ratio, it uncovers the positive effects of the financial sharing model on its working capital management. Meanwhile, it identifies the existing issues in the working capital management of China Railway Construction under this model, including complex approval procedures, risks associated with the high-debt model, and slow turnover rates of accounts receivable and inventory. Ultimately, a series of optimization suggestions are put forward. These suggestions involve enhancing the construction of information systems, scientifically regulating the liability structure, formulating accounts receivable credit policies, strengthening inventory quality control, and perfecting the talent system. The aim is to further elevate the working capital management level of China Railway Construction and promote its sustainable and healthy development in a complex market environment.

Keywords: Financial Sharing Model, Working Capital Management, China Railway Construction

References:

[1] 燕杰.财务共享下的企业财务风险管理研究[J].老字号品牌营销,2025,(01):118-120.

[2] 朱俊勇.数字化背景下基于财务共享的数据分析系统构建——以中国铁建电气化局集团有限公司为例[C]//中国建设会计学会.中国建设会计学会2024年学术交流会论文集（上册）.中国铁建电气化局集团有限公司北京共享会计服务中心,2024:587-596.

[3] 林志伟,杨晓羽,何文姝.中国铁建集团全面预算管理数字化转型的探索与实践[J].财务与会计,2024,(21):44-48.

[4] 刘宸裕.中国铁建财务共享模式下的流程再造实施方案[J].财务与会计,2024,(11):64-65.

[5] 王亚雅.财务共享模式下企业营运资金管理的内容与效果——以A交通集团为例[J].国有资产管理,2024,(09):58-62.

[6] 曹健.现代企业财务管理与内部控制研究[M].文化发展出版社:202407.169.

[7] 李绘绘.基于财务共享模式的建筑企业营运资金管理效率研究[J].中国集体经济,2024,(22):153-156.

[8] 郭旭晗.财务共享实施对A公司营运资金管理效率的影响研究[J].现代营销(下旬刊),2024,(10):128-130.

[9] 张铃英.集团企业财务共享中心数智化转型路径探索[J].财经界,2024,(34):84-86.

[10] 陈茵.价值链视角的财务数据治理——基于中国铁建案例[J].宁波开放大学学报,2023,21(04):54-58.