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Overviewofthisarticle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。Withtheaccelerationofglobalizationandtheexpansionofenterprisescale,financialsharedservices,asanewtypeoffinancialmanagementmodel,havebeenwidelyappliedinmanylargeenterprises.Asaleadingenterpriseinthehomeapplianceindustry,SichuanChanghong'soptimizationofaccountsreceivablemanagementunderthebackgroundoffinancialsharedserviceshasimportantresearchvalue.ThisarticleaimstotakeChanghong,Sichuanasanexampletodeeplyexploretheoptimizationstrategyofaccountsreceivablemanagementbasedonfinancialsharedservices,inordertoprovidetheoreticalsupportandpracticalguidanceforenterprisestoimprovefinancialmanagementefficiency,reduceoperatingcosts,andenhancefundutilizationefficiency.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。Thisarticlewillbrieflyintroducetheconcept,characteristics,andapplicationoffinancialsharedservicesinenterprisefinancialmanagement,layingatheoreticalfoundationforsubsequentresearch.ByanalyzingthecurrentsituationofaccountsreceivablemanagementinChanghong,Sichuan,theexistingproblemsandshortcomingsarerevealed,andthepotentialapplicationoffinancialsharedservicesinaccountsreceivablemanagementisexplored.Onthisbasis,thisarticlewillproposeaseriesofaccountsreceivablemanagementoptimizationmeasuresbasedonfinancialsharedservices,includingprocessoptimization,riskcontrol,informationsystemconstruction,andotheraspects.Thisarticlewillpredictandevaluatetheimplementationeffectofoptimizationstrategiestoverifytheirfeasibilityandeffectiveness.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。Throughthisstudy,itishopedthatitcanprovideusefulreferenceandinspirationforSichuanChanghongandsimilarenterprisestooptimizeaccountsreceivablemanagementunderthebackgroundoffinancialsharedservices,whilepromotinginnovationanddevelopmentinenterprisefinancialmanagement.二、理论框架与文献综述TheoreticalFrameworkandLiteratureReview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。Inthefieldoffinancialmanagement,financialsharedservices,asanewmanagementmodel,aimtoimprovetheefficiencyandaccuracyoffinancialworkthroughcentralizedandstandardizedprocessprocessing.Asanimportantcomponentofenterprisecashflowmanagement,theoptimizationofaccountsreceivablemanagementisofgreatsignificanceforimprovingthefinancialhealthofenterprisesandreducingrisks.Thisstudytakesfinancialsharedservicesasthebackgroundtoexploreoptimizationstrategiesforaccountsreceivablemanagement,aimingtobuildamoreefficientandriskcontrollableaccountsreceivablemanagementsystem.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。Theconstructionofthetheoreticalframeworkisbasedonthefollowingkeypoints:firstly,thecoreconceptoffinancialsharedservicesanditsapplicationinenterprisefinancialmanagement;Thesecondisthebasicprocessandkeycontrolpointsofaccountsreceivablemanagement;Thethirdistheinherentconnectionandmutualinfluencebetweenfinancialsharedservicesandaccountsreceivablemanagement.Throughthisframework,wecanhaveaclearerunderstandingofhowtooptimizeaccountsreceivablemanagementinthecontextoffinancialsharedservices,inordertoachieveoverallimprovementinenterprisefinancialmanagement.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。Withthecontinuousdevelopmentandinnovationofenterprisefinancialmanagement,financialsharedservicesandaccountsreceivablemanagementhavegraduallybecomehottopicsofacademicandpracticalattention.Domesticandforeignscholarshaveconductedextensiveandin-depthresearchinthisfield,providingrichtheoreticalbasisandpracticalexperienceforthisstudy.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。Intermsoffinancialsharedservices,scholarsgenerallybelievethatthisisaneffectivemeanstoimprovetheefficiencyandqualityofenterprisefinancialworkthroughcentralized,standardized,andproceduralmethods.Throughfinancialsharingservices,enterprisescanoptimizetheallocationoffinancialresources,improvethetransparencyandaccuracyoffinancialinformation,andprovidemorereliablebasisforenterprisedecision-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。Intermsofaccountsreceivablemanagement,scholarsgenerallybelievethatitisacomplexprocessinvolvingmultiplelinksanddepartments,requiringenterprisestocomprehensivelymanagefrommultipleaspectssuchassystems,processes,andpersonnel.Effectiveaccountsreceivablemanagementcannotonlyimprovethestabilityofacompany'scashflow,butalsoreducebaddebtriskandenhanceitsmarketcompetitiveness.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。Thestudyofcombiningfinancialsharedserviceswithaccountsreceivablemanagementshowsthatthroughtheimplementationoffinancialsharedservices,enterprisescanoptimizeaccountsreceivablemanagement,achieveefficientoperationofprocesses,effectivecontrolofrisks,andtimelytransmissionofinformation.Thisoptimizationcannotonlyimprovetheefficiencyandaccuracyofaccountsreceivablemanagement,butalsobringgreatereconomicbenefitsandmarketcompetitivenesstoenterprises.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。Basedonthetheoreticalframeworkandliteraturereview,thisstudytakesSichuanChanghongasanexampletoexploreindepththeoptimizationstrategyofaccountsreceivablemanagementbasedonfinancialsharedservices.ThroughthecaseanalysisofSichuanChanghong,wecangainamorespecificunderstandingoftheapplicationeffectoffinancialsharedservicesinaccountsreceivablemanagementandtheircontributiontotheoverallimprovementofenterprisefinancialmanagement.Thisstudyalsoaimstoprovideusefulreferencesandinsightsforotherenterprisesinimplementingfinancialsharedservicesandoptimizingaccountsreceivablemanagement.三、四川长虹应收账款管理现状分析AnalysisoftheCurrentSituationofAccountsReceivableManagementinSichuanChanghong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。Asawell-knownhouseholdappliancemanufacturingenterpriseinChina,SichuanChanghong'saccountsreceivablemanagementhasalwaysreceivedattentionfromtheindustry.Inrecentyears,withtheintensificationofmarketcompetitionandthediversificationofconsumerpurchasingbehavior,theaccountsreceivablemanagementofSichuanChanghongisfacingsomechallengesandproblems.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。SichuanChanghonghasalargescaleofaccountsreceivable,mainlyduetoitsvastsalesnetworkanddiversifiedproductlines.Althoughlarge-scalesaleshavebroughtsignificantperformancegrowth,theyalsobringhigheraccountsreceivablerisks.Especiallyinsituationswithlongsalescyclesandpoorcustomercredit,thecollectionofaccountsreceivablebecomesmoredifficult.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。SichuanChanghonghascertaininstitutionalloopholesandnon-standardoperationsinaccountsreceivablemanagement.Forexample,intermsofcustomercreditevaluation,thelackofascientificandeffectiveevaluationsystemandstandardshasledtosomecustomerswithpoorcreditconditionsbeingabletoobtaincreditsalesqualifications,therebyincreasingtheriskofaccountsreceivable.Intermsofdailymonitoringandcollectionofaccountsreceivable,therearealsoissuessuchasunclearprocessesandunclearresponsibilities,resultinginlowefficiencyinthecollectionofaccountsreceivable.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。Onceagain,SichuanChanghongstillneedstostrengthenitsinformationtechnologyconstruction.Withtherapiddevelopmentofinformationtechnology,theapplicationoffinancialsharedservicesinaccountsreceivablemanagementisbecomingincreasinglywidespread.However,SichuanChanghonghasrelativelylimitedinvestmentandapplicationinfinancialsharedservices,resultingindeficienciesinthecollection,organization,andanalysisofaccountsreceivableinformation,makingitdifficulttoeffectivelysupportdecision-makingandmanagementofaccountsreceivable.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。SichuanChanghonghassomeproblemsandchallengesinaccountsreceivablemanagement.Inordertooptimizeaccountsreceivablemanagement,reducerisks,andimprovecollectionefficiency,SichuanChanghongneedstofurtherimproveitsaccountsreceivablemanagementsystem,strengthencustomercreditevaluation,optimizecollectionprocesses,andincreaseinvestmentandapplicationinfinancialsharedservices.ThiswillhelpSichuanChanghongimprovethelevelandefficiencyofaccountsreceivablemanagement,andprovidestrongguaranteesforthehealthydevelopmentoftheenterprise.四、基于财务共享服务的应收账款管理优化策略OptimizationStrategyforAccountsReceivableManagementBasedonFinancialSharedServices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：TakingSichuanChanghongasanexample,thisarticleproposesthefollowingoptimizationstrategiesinresponsetothecurrentproblemsinitsaccountsreceivablemanagement,combinedwiththeconceptandpracticeoffinancialsharedservices: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。Buildinganefficientfinancialsharedserviceplatform:SichuanChanghongshouldfurtherimproveitsfinancialsharedserviceplatformconstruction,andusethisplatformtocentrallyprocessdatainformationrelatedtoaccountsreceivable,achievingefficienttransmissionandsharingofdata.Atthesametime,throughtheplatform'sdataanalysisfunction,real-timemonitoringofaccountsreceivableaging,customerdistribution,risklevel,etc.iscarriedouttoprovidedecision-makingsupportformanagement.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。Optimizeaccountsreceivablemanagementprocess:Basedonfinancialsharedservices,SichuanChanghongshouldoptimizetheexistingaccountsreceivablemanagementprocess.Throughprocessreengineering,simplifytheapprovalprocess,improveapprovalefficiency,andreduceunnecessarystepsandtimeconsumption.Atthesametime,strengtheninternalcommunicationandcollaboration,ensuretimelytransmissionandsharingofinformationamongdepartments,andimprovetheoverallefficiencyofaccountsreceivablemanagement.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。Strengthencustomercreditmanagement:SichuanChanghongshouldestablishasoundcustomercreditmanagementsystem,evaluatecustomercreditstatus,andadoptdifferentpaymentpoliciesandriskcontrolmeasuresforcustomerswithdifferentcreditlevels.Atthesametime,strengthencommunicationwithcustomers,timelyunderstandtheirbusinesssituationandpaymentwillingness,andreducethebaddebtriskofaccountsreceivable.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。Improvingtheprofessionalqualityoffinancialpersonnel:Inthecontextoffinancialsharedservices,SichuanChanghongshouldstrengthenthetrainingandeducationoffinancialpersonneltoenhancetheirprofessionalqualityandbusinesscapabilities.Throughregulartrainingandassessment,financialpersonnelwillbecomefamiliarwithandmastertheconceptandoperationmethodsoffinancialsharedservices,andimprovetheirprofessionalabilityandlevelinaccountsreceivablemanagement.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。Establishingariskmanagementmechanism:SichuanChanghongshouldestablishasoundriskmanagementmechanismandconductacomprehensiveriskassessmentandmanagementofaccountsreceivable.Throughregularriskassessments,potentialriskpointsareidentifiedinatimelymannerandcorrespondingriskcontrolmeasuresaretaken.Atthesametime,establishariskwarningmechanismtomonitorandwarnofabnormalsituationsinaccountsreceivableinrealtime,ensuringtimelyandeffectivecontrolofrisks.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。Byconstructinganefficientfinancialsharedserviceplatform,optimizingtheaccountsreceivablemanagementprocess,strengtheningcustomercreditmanagement,improvingtheprofessionalqualityoffinancialpersonnel,andestablishingariskmanagementmechanism,SichuanChanghongcaneffectivelyimprovetheefficiencyandlevelofitsaccountsreceivablemanagement,reducebaddebtrisks,andprovidestrongsupportforthestabledevelopmentoftheenterprise.五、案例分析：四川长虹应收账款管理优化实践Caseanalysis:OptimizationpracticeofaccountsreceivablemanagementinSichuanChanghong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。SichuanChanghong,asawell-knownhouseholdappliancemanufacturingenterpriseinChina,hasundergonesignificantoptimizationinitsaccountsreceivablemanagementunderthebackgroundoffinancialsharedservices.ThissectionwillprovideadetailedanalysisofthepracticeofoptimizingaccountsreceivablemanagementinSichuanChanghong,inordertoprovidereferenceandguidanceforotherenterprises.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。Beforeintroducingfinancialsharedservices,SichuanChanghongfacedproblemssuchaslowefficiencyinaccountsreceivablemanagementandinsufficientriskcontrol.Inordertoaddresstheseissues,SichuanChanghonghasstartedbuildingafinancialsharedserviceplatformandhascomprehensivelyoptimizedtheaccountsreceivablemanagementprocess.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。Intermsofprocessoptimization,SichuanChanghongfirstachievedcentralizedprocessingandmanagementofaccountsreceivableinformationthroughthefinancialsharedserviceplatform.Alldataandinformationrelatedtoaccountsreceivableareenteredintotheplatform,achievingreal-timesharingandupdatingofinformation.Thisnotonlyimprovestheefficiencyofdataprocessing,butalsohelpsmanagementtotimelyunderstandthestatusandrisksofaccountsreceivable.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。SichuanChanghonghasestablishedacomprehensiveaccountsreceivableriskcontrolsystemonthefinancialsharedserviceplatform.Throughanalysisandminingofhistoricaldata,thecompanyhasidentifiedthemainriskfactorsaffectingaccountsreceivablerecoveryandformulatedcorrespondingriskcontrolmeasures.Forexample,forcustomerswithpoorcreditconditions,thecompanyhasadoptedstrictercreditpoliciestoreducebaddebtrisk.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。SichuanChanghonghasalsostrengthenedcommunicationandcollaborationwithbusinessdepartmentsandcustomersthroughthefinancialsharedserviceplatform.Thebusinessdepartmentcantimelyinputsalesinformationandcustomerfeedbackintotheplatform,makingiteasierforthefinancedepartmenttotimelyunderstandthedynamicchangesinaccountsreceivable.Atthesametime,thefinancedepartmentcanalsoprovidefeedbackonthehandlingofaccountsreceivableandriskanalysisresultstothebusinessdepartment,helpingthembetteradjustsalesstrategiesandcreditpolicies.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。Afterimplementingfinancialsharedservices,theefficiencyofaccountsreceivablemanagementinSichuanChanghonghasbeensignificantlyimproved.Bycentralizingtheprocessingandmanagementofaccountsreceivableinformation,thecompanyhasreducedthetimeandlaborcostsofdataprocessing.Throughasoundriskcontrolsystemandstrengthenedcommunicationandcollaboration,thecompanyhaseffectivelyreducedthebaddebtriskofaccountsreceivable.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。SichuanChanghonghasachievedeffectiveoptimizationofaccountsreceivablemanagementbybuildingafinancialsharedserviceplatformandoptimizingtheaccountsreceivablemanagementprocess.Thispracticenotonlyimprovesthefinancialmanagementefficiencyofthecompany,butalsoprovidesusefulreferenceandguidanceforotherenterprises.六、结论与展望ConclusionandOutlook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。ThisstudytakesChanghong,Sichuanasanexampletodeeplyexploretheoptimizationofaccountsreceivablemanagementbasedonfinancialsharedservices.Throughin-depthanalysisofitsexistingaccountsreceivablemanagementmodel,combinedwiththecoreconceptoffinancialsharedservices,wehaveproposedaseriesoftargetedoptimizationstrategiesandconductedapreliminaryevaluationoftheimplementationeffect.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。Intermsofconclusion,thisstudyfoundthatafterapplyingthefinancialsharedservicemodel,SichuanChanghonghassignificantlyimprovedtheefficiencyofaccountsreceivablemanagement,acceleratedthespeedoffundrecovery,andeffectivelyreducedbaddebtrisk.Specifically,throughmeasuressuchascentralizedprocessing,standardizedprocesses,informationsupport,andprofessionalteambuilding,SichuanChanghonghasachievedatransformationinaccountsreceivablemanagementfromdecentralizationtocentralization,andfromcomplexitytoefficiency.Theseoptimizationmeasuresnotonlyimprovetheefficiencyoffinancialmanagement,butalsoprovidestrongguaranteesforthesustainableandhealthydevelopmentofenterprises.然而，