X集团财务共享服务的改进研究

发布时间：2018-05-31 10:57

本文选题：财务共享服务 + 财务转型　；参考：《西安理工大学》2017年硕士论文

【摘要】：经济全球化进程的加快和管理难度的增加,带来了商业形式和管理模式的不断挑战和颠覆。科学技术的发展不仅改变了生活也改变了企业的管理行为,也促进了财务管理模式的转变。公司管理质量和效率下降主要表现为:集团控制更难;企业的财务和经营风险增加。于是,财务共享服务成为了促进企业财务管理转型的桥梁。经济全球化步伐的加快,跨国业务的不断增加,给我国的大型企业集团带来了更多的发展机会,随着企业规模的不断扩大,分支机构逐渐增加,使得原有分散的财务模式难以适应整体形势的变化。财务共享服务的出现很好地解决了以上问题。财务共享服务中心模式起源于二十世纪八十年代,并在二十世纪九十年代开始大规模运用于欧洲和北美等地区,在二十一世纪我国开始吸收借鉴该模式,并取得了良好的效果。当今,在这个大数据的时代,“信息共享”和“互联网+”的理念为大型企业的转型升级与发展提供了新的思维。然而,我国众多企业集团关于财务共享服务的发展进度相差很大,已建立起财务共享中心的企业集团如何更好地在此大环境下推进财务转型地进程,完善财务共享流程服务体系,随着经营管理方式的变革和财务职能的不断优化,财务共享服务的优化势在必行。本文主要采用了规范研究与案例分析相结合的方法进行研究,基于己有的财务共享服务的理论研究和X集团的案例,参考了企业导师孙素荣高级会计师的指导建议,通过实地调研及访谈深入了解X集团财务共享服务的现状,并建立评价模型,对目前财务共享状况进行评价,发现现存的问题,因地制宜地从内部用户、业务流程、学习与发展的角度提出了该集团财务共享服务中的具体改进方案,涉及到组织架构与人员管理、流程优化、信息系统、沟通机制等方面。最后,制定了X集团财务共享服务改进的实施保障。本文所研究的财务共享服务中的改进对于X集团的发展及财务转型有很大的实用价值,对于X集团财务共享服务的发展与后续优化具有借鉴作用。同时,也可以为同类企业提供参考和借鉴。
[Abstract]:The acceleration of the process of economic globalization and the increase of management difficulties have brought challenges and subversions to business forms and management models. The development of science and technology not only changes the life and the management behavior of enterprises, but also promotes the change of financial management mode. The quality and efficiency of corporate management decline mainly as follows: group control is more difficult; financial and operational risks increase. As a result, financial sharing service has become a bridge to promote the transformation of enterprise financial management. With the acceleration of the pace of economic globalization and the continuous increase of transnational business, it has brought more development opportunities to large enterprise groups in our country. With the continuous expansion of the scale of enterprises, the number of branches has gradually increased. So that the original decentralized financial model is difficult to adapt to the overall situation changes. The emergence of financial sharing services solves the above problems well. The model of financial shared service center originated in the eighties of the 20th century and began to be used in Europe and North America on a large scale in the 1990s. In the 21 century China began to absorb and learn from the model and achieved good results. Nowadays, in this era of big data, the concepts of "information sharing" and "Internet" provide new ideas for the transformation and development of large enterprises. However, the development progress of financial sharing services of many enterprise groups in our country is very different. How can the enterprise groups that have established financial sharing centers better promote the process of financial transformation in this environment? With the reform of management mode and the continuous optimization of financial function, it is imperative to optimize the financial sharing service. This paper mainly adopts the method of combining normative research with case analysis. Based on the theoretical research of financial sharing service and the case of X Group, this paper refers to the guidance suggestions of Sun Surong, a senior accountant, who is a mentor of the enterprise. Through on-the-spot investigation and interview, we can deeply understand the current situation of financial sharing service in X Group, and establish an evaluation model to evaluate the current financial sharing situation, and find out the existing problems, according to the local conditions from the internal users, business processes, From the point of view of learning and development, this paper puts forward the concrete improvement scheme of financial sharing service of the group, which involves organizational structure and personnel management, process optimization, information system, communication mechanism and so on. Finally, the implementation guarantee of X Group financial sharing service improvement is established. The improvement of financial sharing services studied in this paper is of great practical value for the development and financial transformation of X Group, and can be used as a reference for the development and subsequent optimization of financial sharing services in Group X. At the same time, it can also provide reference and reference for similar enterprises.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.92

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