中石化财务共享服务研究

发布时间：2018-01-25 05:16

  本文关键词： 财务共享服务 中石化 流程　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：财务共享服务是最近几年企业财务管理创新出的一种新模式,率先实施财务共享的中国企业通过实践印证了共享为企业带来的效益。在大数据的时代背景下,现代信息技术的应用在企业管理中占据着越来越重要的地位,网络技术、电子科技在财务工作中发挥着越来越强大的作用。财务共享服务充分利用信息技术,注重企业的组织结构调整和流程管理,能够服务于财务与业务、战略的一体化的企业目标。为顺应“互联网+”时代背景下的国家财务信息化政策要求,满足“L型发展”阶段对降本增效和加强集团管控能力的强烈需求,企业逐渐将目光投向财务共享服务,以期财务共享服务帮助实现企业财务会计向管理会计转型。本文以中石化实施财务共享服务的例子作为研究对象,进行案例研究,首先,说明中石化财务共享服务的实施是大势所趋,介绍了国内外学者的理论观点,展示了本文的目的和意义。其次,分析了财务共享服务的特点和理论依据。然后,结合中石化财务共享服务的现实情况,分析了实施财务共享前的公司状况,发现建设财务共享服务体系四个关键因素之间的紧密关系:战略规划和组织管理紧密结合,组织管理以流程管理为核心,信息技术为财务共享提供信息化支撑平台。最终,分析财务共享效果,根据问题提出建议。文章通过对财务共享服务中心的实践研究,为国内大型企业集团的财务共享服务模式设计提供一定的参考,希望对类似企业具有一定的借鉴意义。
[Abstract]:Financial Shared Services is a new mode in recent years enterprise financial management innovation, take the lead in the implementation of Financial Shared Chinese enterprise through the practice confirms the sharing of benefits for the enterprise. In the big data era, the application of modern information technology in enterprise management occupy an increasingly important position, network technology electronic science and technology, playing an increasingly powerful role in the financial work. Financial shared services make full use of information technology, enterprises pay attention to adjust the organization structure and process management, to serve the financial and business, a strategy of enterprises. In order to comply with the "national financial information policy Internet plus" background requirements to meet the strong demand, "L development" stage of lowering the efficiency and strengthen the group's ability to control the enterprises gradually focus on Financial Shared Services to Financial Shared Services To help enterprises achieve the transition to the financial accounting management accounting. Based on the implementation of Sinopec Financial Shared Service example as the research object, case study, first of all, that Sinopec financial shared services implementation is represent the general trend, introduces the theoretical viewpoints of scholars at home and abroad, demonstrates the purpose and significance of this paper. Secondly, analyze the financial characteristics and sharing based on the theory of service. Then, according to the practical situation of Sinopec financial shared services, analyzes the implementation of company financial situation before sharing, found the close relationship between the construction of financial sharing service system of four key factors: the combination of strategic planning and organizational management, organization management to process management as the core, to provide information technology support platform for information technology financial sharing. Finally, the analysis of financial sharing effect, according to the problems are proposed. Based on the Financial Shared Service Center The practice research provides a certain reference for the design of the financial sharing service mode of the large enterprise groups in China, and hopes to have some reference for similar enterprises.

【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7
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本文编号：1462091