JH汽车公司财务共享服务中心构建研究

发布时间：2018-01-03 14:23

本文关键词：JH汽车公司财务共享服务中心构建研究　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：进入新世纪以来,我国汽车产业快速发展,形成了种类齐全、配套完整的产业体系。与此同时,我国汽车产业大而不强的问题依然突出,核心技术掌握不足,产业链条存在短板,产能过剩风险显现,加之新能源补贴退坡,汽车产业发展形势面临重大变化,JH汽车企业处在这样的行业背景下,企业实力亟待提升。而财务共享服务这种新型的财务管理模式为大型企业集团经营决策层以及各层级业务单位提供全方位的财务服务,是未来大型企业集团改进经营管理有效促进整体管理水平提升的改革方向。2015年,十八届五中全会首提共享经济概念。而早在2013年12月,财政部就以[2013]20号文印发了《企业会计信息化工作规范》。其中第三十四条规定指出:"分公司、子公司数量多、分布广的大型企业、企业集团应当探索利用信息技术促进会计工作的集中,逐步建立财务共享服务中心",也为大型企业集团改革企业管理体制、机构重组、提升企业核心竞争力提供了政策依据。本文基于规模经济、业务流程再造和集权化及扁平化管理等理论,运用文献研究法和经验总结法,梳理了相关概念及文献,以JH汽车公司基础研究财务共享中心的构建问题。从统筹项目整体实施的角度,针对JH整车制造企业提出合理化的共享中心实施建议;从整合成本核算的角度出发,力求做到对整车相关成本信息归集,确保成本核算的准确性、完整性。从企业信息化平台的建设的角度,对于风险管控、资源使用效率、运营成本降低等方面都有不同程度的帮助。在服务于本企业的同时,也希望能对相关制造型企业财务共享中心的建设提供切实可行的实施方案。从共享中心的概念和理论出发,提出财务共享中心的构建思路。本文主要分为六部分:第一章,绪论。主要介绍相关研究背景及研究意义,对国内外财务共享服务中心的理论研究现状进行梳理,阐明相关研究方法及本文的创新点。第二章,相关概念及理论基础。简要介绍财务共享服务中心的概念、运营模式及构建要素,为研究提供理论基础。第三章,对实施构建财务共享中心的目标企业JH汽车公司进行相关介绍,说明其财务管理现状,分析其财务管理现存的问题以及原因分析。第四章,对JH汽车公司共享服务中心进行整体构建,在构建初期进行必要性和可行性研究,后针对财务共享服务中心的构建内容进行梳理,主要从其职能和目标、机构设置和流程再造、服务对象和业务范围等几个维度出发考虑。针对其具体的实施步骤做详细阐述,就项目构建过程中存在的风险进行事前控制。第五章,构建财务共享中心的实施保障。从管理层角度、人力资源角度、标准化流程角度以及信息系统角度四个角度出发考虑,保证财务共享中心的构建得以良好运行。第六章,形成结论与未来展望。并从财务共享中心未来的发展以及对JH汽车公司共享中心构建的进一步完善进行思考。
[Abstract]:Since entering the new century, the automobile industry of our country has developed rapidly, forming a complete and complete industrial system. At the same time, the problems of large and weak automobile industry are still prominent, and the core technology is not enough to master. There is a short board in the industrial chain, the risk of overcapacity appears, and the new energy subsidies fall back, the development situation of the automobile industry is facing significant changes. JH automobile enterprises are in such an industry background. The financial sharing service, a new financial management mode, provides comprehensive financial services for the decision makers of large enterprise groups and business units at all levels. In the future, it is the reform direction for large enterprise groups to improve their management and effectively promote the overall management level. In 2015, the Fifth Plenary session of the 18 CPC Central Committee first proposed the concept of shared economy. As early as December 2013, the concept of shared economy was put forward. The Ministry of Finance. [The Standard of Accounting Informatization for Enterprises was published in the 20th year of 2013, in which 34th regulations point out: "large enterprises with large number of subsidiaries and wide distribution." Enterprise groups should explore the use of information technology to promote the concentration of accounting work, gradually establish financial sharing service center ", also for large enterprise groups to reform the enterprise management system, organizational restructuring. Based on the theories of scale economy, business process reengineering, centralization and flat management, this paper uses literature research method and experience summary method. Combing the relevant concepts and literature, JH automobile company basic research financial sharing center construction. From the overall project implementation perspective. For JH vehicle manufacturing enterprises to put forward rationalization of shared center implementation recommendations; From the angle of integrated cost accounting, we try to collect the cost information of the whole vehicle to ensure the accuracy and integrity of the cost accounting. From the perspective of the construction of enterprise information platform, the risk control. Resource use efficiency, operating cost reduction and other aspects of the help in varying degrees. In the service of the enterprise at the same time. It also hopes to provide a practical implementation plan for the construction of financial sharing center in related manufacturing enterprises, starting from the concept and theory of the shared center. This paper is divided into six parts: the first chapter, introduction. Mainly introduces the related research background and research significance. This paper reviews the theoretical research status of financial sharing service center at home and abroad, clarifies the relevant research methods and innovative points of this paper. Chapter two, related concepts and theoretical basis. Briefly introduces the concept of financial sharing service center. The third chapter introduces JH Automobile Company, which is the target enterprise of constructing financial sharing center, and explains the current situation of financial management. This paper analyzes the existing problems and causes of its financial management. Chapter 4th, JH Automobile Company share Service Center for the overall construction, in the initial construction of the necessity and feasibility study. After the financial sharing service center construction content is combed, mainly from its functions and objectives, institutional setting and process reengineering. Several dimensions such as service object and business scope are considered. The specific implementation steps are elaborated in detail, and the risk in the process of project construction is controlled in advance. Chapter 5th. Construction of financial sharing center implementation of security. From the perspective of management, human resources, standardization of the process and information systems from the perspective of four perspectives. Ensure the construction of financial sharing center to run well. Chapter 6th. From the future development of the financial sharing center and the further improvement of JH automobile company share center.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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