A企业集团财务共享服务中心建设研究

发布时间：2018-03-20 01:25

本文选题：财务管理　切入点：财务共享　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：在当今经济全球化迅猛发展和信息技术不断进步的格局之下,各行业各企业之间的竞争也日益激烈。不少国内大型企业开始选择扩大自己的市场范围,建立分子公司来拓宽经营范围,然而企业的组织和业务的规模不断扩大,使得很多企业集团不同程度的出现了运营成本剧增,财务工作效率降低,财务信息质量差等不良情况。在这样的环境之下,不少企业为了实现大规模扩张和提高企业的竞争力引入了新的财务管理模式——财务共享服务模式。财务共享服务模式的引入不仅促进企业财务职能的转变,提高企业财务工作的效率,也为企业创造了价值,提升企业综合竞争力。本文在对国内外相关文献资料的整合基础上,运用文献研究法与案例分析法相结合的方法对A公司现状进行分析研究。文章首先指出A公司没有建立财务共享服务中心时A公司财务管理存在的一些问题,通过分析思考这些问题,引出为A公司构建共享服务模式,并结合财务共享服务的理论和国内外企业集团成功的案例经验,对A集团公司进行构建和实施财务共享服务中心,明确构建财务共享服务中心的战略目标和定位,以搭建信息化平台和优化财务业务流程为关键,特别是应收账款、应付账款、固定资产、费用报销、总账和报表模块的业务流程优化为中心来说明A公司财务共享服务中心运行模式。最后通过绩效评价、效率提升等指标来对共享服务中心的运营进行评估,并对可能存在的问题给出优化意见。通过对A公司财务共享服务中心的建设研究,希望能够总结出在建设财务共享服务中心的过程中的一些成功经验和失败教训,对企业集团在加强财务管理方面能有一定的借鉴意义,也为以后给我国其他大中型企业财务共享服务模式的建设提供实质性的经验和素材。
[Abstract]:With the rapid development of economic globalization and the continuous progress of information technology, the competition among enterprises in various industries is becoming increasingly fierce. Many large domestic enterprises begin to choose to expand their market scope. The establishment of sub-subsidiaries to broaden the scope of business, however, the scale of the enterprise organization and business has been expanding, making many enterprise groups appear in varying degrees of operating costs, financial work efficiency decreased, Poor quality of financial information. In such an environment, In order to achieve the large-scale expansion and improve the competitiveness of enterprises, many enterprises have introduced a new financial management mode-financial sharing service mode, the introduction of financial sharing service model not only promote the transformation of financial functions of enterprises. To improve the efficiency of financial work of enterprises, it also creates value for enterprises and promotes the comprehensive competitiveness of enterprises. This paper analyzes the current situation of company A by using the method of literature research and case analysis. Firstly, this paper points out some problems existing in financial management of company A when company A has not established a financial sharing service center. Through analyzing and thinking about these problems, this paper draws out the construction of shared service model for A company, and combines the theory of financial sharing service and the successful case experience of domestic and foreign enterprise groups to construct and implement the financial sharing service center for group A company. Make clear the strategic goal and position of constructing financial sharing service center, take building information platform and optimizing financial business process as the key, especially accounts receivable, accounts payable, fixed assets, expense reimbursement, The business process optimization of the general ledger and report module is the center to explain the operation mode of the financial sharing service center of company A. finally, the operation of the shared service center is evaluated by performance evaluation, efficiency improvement and other indicators. Through the research on the construction of financial sharing service center of company A, the author hopes to sum up some successful experience and failure lessons in the process of building financial sharing service center. It can be used for reference by enterprise groups in strengthening financial management, and also provides substantial experience and material for the construction of financial sharing service mode of other large and medium-sized enterprises in China.
【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】：F426.2;F406.7

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