Z油田实施财务共享的风险研究

发布时间：2018-01-17 02:36

本文关键词：Z油田实施财务共享的风险研究　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年,财政部、国资委鼓励大型企业研究财务共享方案、建立财务共享服务中心。财务共享作为一种比较先进的财务管理模式,能很直观地降低企业的运营成本,提高整体效益。但其建设与实施是一个复杂的系统工程,需要整合财务职能、企业管理模式、信息系统等多维度的资源,因此实施中面临人员、流程、系统、外部环境等因素的变革,其难度大、范围广、内容复杂,尤其是实施过程中的风险问题日益凸显。Z油田作为中国石油化工集团的分公司在实施财务共享过程中,经历了深刻的变革,宏观上改变了油田的财务管理模式,微观上对财务人员的职业素质、工作方法、职业规划等提出了新要求。目前国内外学者对企业实施财务共享的研究主要集中于必要性与可行性方面,本文选择不同的视角——以Z油田实施财务共享的关键风险为研究对象,采用风险识别——风险评价——风险应对的研究思路对Z油田实施财务共享的风险问题进行研究。主要围绕以下三个方面展开:首先,从财务共享的发展出发,分析其与传统财务管理模式的不同之处,分析其优势与局限性,界定出实施财务共享风险的含义,并总结其特点;其次,按照COSO企业风险管理理论和实施财务共享的关键因素,识别出33项Z油田实施财务共享风险,涉及到财务管理模式选择、资金管理、财务人员变革、财务流程变革、财务系统建设、税务法律风险六大类风险,然后提出这些风险因素可能引起的风险后果,并采用问卷调查、SPSS软件分析等方法对风险进行排序和分类,再对各类风险与不同风险后果进行相关性分析;最后,依据Z油田实施财务共享的风险分析,参考中兴集团实施财务共享的经验和做法,分别提出Z油田实施财务共享的六大类风险的防控方法,希望对正在实施财务共享的Z油田带来实质性的帮助。
[Abstract]:In recent years, the Ministry of Finance and SASAC have encouraged large enterprises to study financial sharing schemes and establish financial sharing service centers. Financial sharing is a relatively advanced financial management model. But its construction and implementation is a complex system engineering, needs to integrate the financial function, enterprise management model, information system and other multi-dimensional resources. Therefore, the implementation of personnel, processes, systems, external environment and other factors of change, its difficulty, wide scope, complex content. Especially the risk problem in the implementation process is increasingly prominent. Z oilfield as a subsidiary of China Petrochemical Group has experienced profound changes in the implementation of financial sharing process. Macroscopically, the financial management mode of oil field has been changed, and the professional quality and working methods of financial personnel have been changed in microcosmic. At present, scholars at home and abroad mainly focus on the necessity and feasibility of the financial sharing of enterprises. In this paper, we choose different angle of view-taking the key risk of financial sharing in Z oilfield as the research object. Risk identification-risk assessment-risk response to the risk of Z oilfield implementation of financial sharing risk research. Mainly around the following three aspects: first, from the development of financial sharing. This paper analyzes the differences between the financial management mode and the traditional financial management mode, analyzes its advantages and limitations, defines the meaning of implementing financial sharing risk, and summarizes its characteristics. Secondly, according to the COSO enterprise risk management theory and the key factors of implementing financial sharing, 33 items of Z oilfield are identified to implement financial sharing risk, which involves the choice of financial management mode and fund management. Financial personnel reform, financial process change, financial system construction, tax legal risk six types of risks, and then put forward these risk factors may cause risk consequences, and use a questionnaire survey. SPSS software analysis and other methods to sort and classify the risk, and then the various types of risk and different consequences of risk correlation analysis; Finally, based on the risk analysis of financial sharing in Z oilfield and the experience and practice of financial sharing in ZTE Group, six kinds of risk prevention and control methods of financial sharing in Z Oilfield are put forward. We hope to bring substantial help to Z oil field which is implementing financial sharing.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.22

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