Y集团区域性财务共享服务的优化研究

发布时间：2018-04-16 02:12

本文选题：财务共享 + 模式　；参考：《江苏大学》2017年硕士论文

【摘要】：随着中国经济水平的不断提高,中国企业逐渐壮大,发展成为跨区域经营的企业集团。在企业快速发展的过程中,经营规模不断扩大,同时企业的成本负担也在不断加重,在快速扩展的后期,企业的经营效率会逐渐下降,并且集团财务管控能力也将逐步变弱。大型企业需要在快速扩张发展的同时,继续保持良好的竞争力,因此,亟需变革管理方式尤其是财务管理模式。经过多年实践,财务共享服务模式被证明能够较好的解决这一问题。越来越多的中国企业也开始借鉴这一变革,构建自己的财务共享服务体系,并寻求持续发展。Y集团作为跨国企业,在全球设有多处区域性财务共享服务中心,集团致力于整合运营,以统一的方式管理企业。本文采用案例研究,不同于以往集中于共享服务的构建研究,而是关注共享服务的优化发展。文章首先回顾了相关研究与理论前沿,介绍了财务共享服务的核心要素、相关理念,并总结了目前财务共享服务的主要模式。其次,对Y集团区域性财务共享服务即亚洲区财务共享服务进行现状分析,提出了发展过程中的问题,包括组织结构模式、业务流程、信息系统、客户沟通、票据管理等方面。最后,针对问题,提出详细的优化建议。本文将理论分析和案例研究相结合,财务共享服务可以说是对传统分散式、集中式财务管理模式理论的扩展;对Y集团亚洲区财务共享服务今后各方面的管理具有一定程度的指导作用,而且对我国大型企业与跨国集团构建或优化财务共享服务具有一定的借鉴意义。由于集团的并购行为,同时存在了两种财务核算系统分别适用于被并购企业与集团,本文在组织结构模式上进行了创新,以适应双系统运行的日常业务处理情况;同时也设计了后期统一财务核算系统运行下的组织结构模式。每个跨区域经营的大型企业集团都有自身的发展特点,应根据实际的发展情况,并利用现有的财务共享服务理念和实践经验,构建与改革自己的财务共享服务模式,实现财务转型,更加有效地支撑集团的发展。因此,本文具有较强的实际意义,以期为我国财务共享服务的发展做出贡献。
[Abstract]:With the continuous improvement of China's economic level, Chinese enterprises have grown stronger and become cross-regional business groups.In the process of rapid development of enterprises, the scale of business is constantly expanding, and the cost burden of enterprises is also increasing. In the latter period of rapid expansion, the management efficiency of enterprises will gradually decline, and the financial control ability of the group will gradually become weaker.Large enterprises need to continue to maintain good competitiveness while expanding rapidly, so it is urgent to change the management mode, especially the financial management mode.After years of practice, financial sharing service model has been proved to be a better solution to this problem.More and more Chinese enterprises also begin to learn from this change, build their own financial sharing service system, and seek the sustainable development of .Y group as a multinational enterprise, there are many regional financial sharing service centers in the world.The Group is committed to integrating operations and managing enterprises in a unified manner.Case study is adopted in this paper, which is different from the previous research on the construction of shared services, but focuses on the optimization and development of shared services.Firstly, this paper reviews the relevant research and theoretical frontier, introduces the core elements and related concepts of financial sharing services, and summarizes the main models of financial sharing services at present.Secondly, the paper analyzes the current situation of Y Group's regional financial sharing service, I. e., the financial sharing service in Asia, and puts forward some problems in the process of development, including organizational structure model, business process, information system, customer communication, bill management and so on.Finally, the detailed optimization suggestions are put forward to solve the problem.This paper combines the theory analysis with the case study, the financial sharing service can be said to be an extension of the traditional decentralized, centralized financial management model theory;It can guide the management of all aspects of financial sharing service in Asia to a certain extent, and it can be used for reference to build or optimize financial sharing service for large enterprises and multinational groups in our country.Because of the M & A behavior of the group and the existence of two financial accounting systems respectively applicable to the M & A enterprises and groups, this paper innovates on the organizational structure model to adapt to the daily business handling of the dual system operation.At the same time, it also designs the organizational structure model under the running of the unified financial accounting system.Each large enterprise group operating across regions has its own characteristics of development. It is necessary to construct and reform its own mode of financial sharing service according to the actual development situation, and make use of the existing concept and practical experience of financial sharing service.To achieve financial transformation, more effective support for the development of the group.Therefore, this paper has a strong practical significance, with a view to contributing to the development of financial sharing services in China.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F416.6

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