财务共享服务模式对电商企业财务管理效率的影响——以拼多多为例
The Impact of Financial Shared Service Model on Financial Management Efficiency of E-Commerce Enterprises—A Case Study of Pinduoduo

拼多多作为中国领先的电商平台，早期实施了财务共享服务模式，以集约化和标准化管理提升财务数据共享性和应用效率。本文通过对拼多多实施财务共享服务模式后的财务数据进行分析，探讨了该模式对拼多多资产负债率、资金流动率和应收账款周转率的影响。研究发现，财务共享服务模式有效地降低了资产负债率，提高了资金流动比率和应收账款周转率。提出了强化数据共享、推进流程自动化、提升数据分析能力和加强员工培训等财务共享对策，以推动拼多多的财务管理效率进一步提升，增强市场竞争力。
As a leading e-commerce platform in China, Pinduoduo implemented a financial sharing service model in the early stages to enhance financial data sharing and application efficiency through intensive and standardized management. This article analyzes the financial data of Pinduoduo after implementing the financial shared service model, and explores the impact of this model on Pinduoduo’s asset liability ratio, cash flow rate, and accounts receivable turnover rate. Research has found that the financial shared service model effectively reduces the asset liability ratio, improves the cash flow ratio and accounts receivable turnover rate. Financial sharing measures such as strengthening data sharing, promoting process automation, enhancing data analysis capabilities, and strengthening employee training have been proposed to further improve Pinduoduo’s financial management efficiency and enhance market competitiveness.