基于财务共享服务的长虹集团财务管理模式构建研究

发布时间：2018-05-23 13:52

本文选题：标准化 + 信息化　；参考：《电子科技大学》2017年硕士论文

【摘要】：随着经济全球化的发展,企业跨国家跨区域跨行业经营日益普遍,分支机构不断扩张,企业管理幅度不断增大。财务管理在企业管理中居于中心地位,而传统模式的财务管理已经越来越不能满足企业集团高速发展的需要,暴露出越来越多的劣势,主要表现在传统财务管理模式规模不经济,运行成本高,运营效率低,母子公司信息不对称,集团管控和协调难度大。在这种形势下,迫切需要进行财务转型,推动财务变革,以信息技术为支撑,构建新的财务管理架构,优化财务处理流程,提升财务管理能力。本论文正是针对上述问题,运用财务共享服务和财务管理模式相关理论,通过实践探索和理论研究相结合,调研长虹集团财务管理现状,梳理存在的问题,分析存在问题的本质原因;然后引入财务共享服务理念,构建财务共享服务中心,夯实业务财务部门职责,挖掘战略财务部门潜能,构建共享财务、业务财务、战略财务三位一体的新型集团财务管理模式,鼓励财务经营创造价值。通过实践验证,证明基于财务共享服务的集团财务管理模式的实施效果是显著的,形成了统一的核算平台,提高了核算的效率效果,加强了集团的风险管控,增加了公司的经济效益,提升了长虹的品牌价值。本论文提出了财务共享服务中心的构建路径,需要制定统一标准、搭建信息系统、注重落地实施。标准化和信息化是提供财务共享服务的保障,制定的共享标准包括组织架构标准、业务流程标准、服务水平标准、会计附件标准、会计数据标准、共享移管标准等;只有借助财务信息化建设,才能落地和固化再造后的业务流程和各项处理标准;在落地实施过程中,通过“抢单”计件计薪、“众包”解决生产瓶颈等运营机制,能够取得较好的实施效果。对于财务共享服务来说,客户满意是目标,效率、质量、成本是关键。本论文的研究结果对国内其他企业财务共享服务中心的构建和运行、财务管理模式的改革和转型,可以提供有实践意义的借鉴和参考,从而推动我国企业财务管理水平不断提升。
[Abstract]:With the development of economic globalization, cross-regional and cross-industry management of transnational enterprises is becoming more and more common, branches are expanding, and the extent of enterprise management is increasing. Financial management plays a central role in enterprise management, but the traditional mode of financial management has been more and more unable to meet the needs of the rapid development of enterprise groups, exposing more and more disadvantages. The main performance of the traditional financial management mode is that the scale of the traditional financial management mode is not economical, the operation cost is high, the operation efficiency is low, the information of the parent and subsidiary companies is asymmetric, and the group management and coordination is difficult. In this situation, it is urgent to carry out financial transformation, promote financial reform, build a new financial management structure, optimize the financial processing process, and enhance the financial management ability, which is supported by information technology. This paper aims at the above problems, applies the theory of financial sharing service and financial management mode, through the combination of practical exploration and theoretical research, investigates the current situation of financial management of Changhong Group, combing the existing problems. Analyze the essential reason of the existing problems, then introduce the concept of financial sharing service, construct the financial sharing service center, consolidate the responsibility of the business finance department, tap the potential of the strategic finance department, construct the shared finance and business finance, The new financial management mode of strategic finance trinity encourages financial management to create value. Through practical verification, it is proved that the implementation effect of group financial management model based on financial sharing service is remarkable, which forms a unified accounting platform, improves the efficiency of accounting, and strengthens the risk management and control of the group. Increased the company's economic benefits, enhance the brand value of Changhong. This paper puts forward the construction path of financial sharing service center, which needs to establish unified standard, build information system and pay attention to the implementation of landing. Standardization and information is the guarantee to provide financial sharing service. The shared standards include organizational structure standard, business process standard, service level standard, accounting attachment standard, accounting data standard, shared management standard and so on. Only with the aid of financial information construction, can the business process and various processing standards after landing and solidifying and reengineering be brought to the ground. In the implementation of the landing, the operation mechanism such as "scooping the bill" and "crowdsourcing" to solve the bottleneck of production and other operational mechanisms will be solved through "claim sheet" and "crowdsourcing". Can achieve better implementation results. For financial sharing services, customer satisfaction is the goal, efficiency, quality, cost is the key. The results of this paper can provide practical reference for the construction and operation of financial sharing service center and the reform and transformation of financial management mode in other domestic enterprises. In order to promote the level of financial management of enterprises in China constantly improve.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6

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