DT集团财务共享服务中心建设研究

发布时间：2018-03-06 23:00

本文选题：财务共享服务中心　切入点：全面预算管理　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：信息技术的飞速发展使得企业的生存环境发生了深刻的变化。为不断提升自身竞争力,企业也在不断地发展优化组织结构。上世纪80年代初,福特公司首先设立了财务共享服务中心。此后,财务共享服务模式风靡全球,并逐步扩散到发展中国家。目前,越来越多的中国企业也开始构建财务共享服务中心。然而,电力行业在我国属于国家调控和保障型行业,也存在着部分地方性的电力企业。2015年,国务院电力体制改革9号文件发布,这意味着电力市场将走市场化的发展道路,电力行业财务管理方式的改革也势在必行。本文研究的主要内容是以位列我国五大发电集团之一的DT集团为例,通过深入分析该集团财务管理现状,从建设目标设定、服务范围划分、业务流程重组、组织结构设计、信息化系统构建等维度出发,设计DT集团财务共享服务中心的总体建设方案,围绕方案实施过程中的关键节点,详细阐释项目实施的重点。总体方案包括:按照“试点运行-全面推进-逐步升级”的原则,科学地提出积极稳妥的建设目标和服务范围;基于全面预算管理理论,结合DT集团的实际情况,提出采购应付、销售应收、费用报销、固定资产核算、合同业务、总账业务六大业务流程;按照岗、责匹配的原则,设计财务共享服务中心的组织架构,由报账中心、核算中心、结算中心、维护中心和数据管理中心五大中心组成;基于Oracle EBS平台,充分融合集团已开发的财务管理系统(FMIS)、人力资源管理系统(HR)、预算管理系统等各类应用系统,提出财务共享服务信息平台(E-SSC)的总体框架。项目实施重点包括:针对DT集团现行财务管理模式,提出项目实施的总体规划;综合考虑各类因素,科学选定财务共享服务中心地址;立足实际,着眼长远,破解人力资源储备难题;充分发挥绩效管理考核管理的“指挥棒”作用,提升中心运营质效。本文的创新点包括:(1)针对电力企业集团预算管理与战略管理紧密融合的特点,基于全面预算管理理论科学设计DT集团财务共享服务中心建设方案,对电力集团企业构建财务共享服务中心而言具有较大借鉴意义。(2)提出在财务共享服务信息化平台(E-SSC)上开发基于数据挖掘等现代信息技术的数据分析利用子系统,有助于促进财务人员从核算型向战略管理型转变,进一步强化财务共享服务中心的数据管理职能,代表着未来财务共享服务中心的发展方向。
[Abstract]:With the rapid development of information technology, the living environment of enterprises has undergone profound changes. In order to continuously improve their competitiveness, enterprises are constantly developing and optimizing their organizational structure. Ford first set up a financial sharing service center. Since then, the financial sharing service model has become popular all over the world and gradually spread to developing countries. At present, more and more Chinese enterprises are also starting to build financial sharing service centers. However, The electric power industry belongs to the national regulation and security industry in our country, and there are some local electric power enterprises. On 2015, the State Council Power system Reform document No. 9 was issued, which means that the electric power market will take the road of market-oriented development. It is also imperative to reform the mode of financial management in electric power industry. The main content of this paper is to take DT Group, one of the five largest power generation groups in China, as an example, through in-depth analysis of the current situation of financial management of this group, set up the construction objectives from the point of view of construction objectives. Starting from the dimensions of service scope division, business process reengineering, organizational structure design and information system construction, the overall construction scheme of DT Group Financial sharing Service Center is designed, which revolves around the key nodes in the process of implementation. The overall program includes: according to the principle of "pilot operation-comprehensive promotion-step by step upgrade", scientifically put forward positive and sound construction objectives and service scope; based on the theory of overall budget management, According to the actual situation of DT Group, this paper puts forward six major business processes: purchase and payable, sales receivable, expense reimbursement, fixed assets accounting, contract business, general ledger business, according to the principle of post and responsibility matching, The organization structure of financial sharing service center is designed, which is composed of five centers: accounting center, accounting center, settlement center, maintenance center and data management center, which are based on Oracle EBS platform. Fully integrating the various application systems developed by the Group, such as the financial management system (FMISG), the human resources management system (HRS), the budget management system (BMS), etc. This paper puts forward the general framework of E-SSC. the key points of the project implementation include: according to the current financial management mode of DT Group, the overall plan of project implementation is put forward, and all kinds of factors are considered synthetically. Choose the address of financial sharing service center scientifically; base on the reality, focus on the long term, solve the problem of human resource reserve, give full play to the "baton" of performance management and management, The innovation of this paper includes: 1) aiming at the characteristics of the close integration of budget management and strategic management of electric power enterprise group, based on the theory of comprehensive budget management, we design the construction scheme of DT group financial sharing service center. It is of great significance for electric power group enterprises to construct financial sharing service center. (2) it is proposed to develop the data analysis and utilization subsystem based on modern information technology, such as data mining, on the platform of financial sharing service information system (E-SSCS). It is helpful to promote the change of financial personnel from accounting to strategic management, to further strengthen the data management function of financial sharing service center, and to represent the development direction of financial sharing service center in the future.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7

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