Probe - Accounting, Auditing and Taxation

Research on the optimization path of enterprise working capital management under the mode of supply chain finance

Tingkai Cui

UOW College Hong Kong

DOI: https://doi.org/10.59429/paat.v8i1.13646

Keywords: supply chain finance; working capital management; information collaboration; risk control

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Abstract

Supply chain finance provides an innovative way to solve the plight of enterprise working capital management, but its potential value has not been fully released in practice. Based on the theoretical coupling of supply chain finance and working capital management, this paper systematically analyzes the three challenges faced by enterprises' working capital management under the supply chain finance mode: information barriers and poor coordination mechanism restrict financing availability, the complexity of risk transmission and control aggravates capital liquidity pressure, structural imbalance and excessive external dependence affect management stability. On this basis, the paper proposes to build a digital information sharing platform to get through the collaborative obstruction, establish a full chain dynamic risk control system to smooth capital fluctuations, optimize the financing structure and core enterprise credit transmission to enhance the system toughness and other optimization paths. By promoting the deep integration of supply chain finance and working capital management, the efficiency of capital operation and the overall competitiveness of the supply chain can be effectively improved.

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