Y公司财务共享服务中心构建研究

发布时间：2018-04-14 11:17

本文选题：财务共享 + 财务管理　；参考：《北京交通大学》2017年硕士论文

【摘要】：财务共享服务可以重构企业的价值链,在欧美等发达国家的大型企业尤其是跨国企业中得到了广泛运用。然而在我国企业特别是国有企业中,由于受制于传统思维和管理体制,财务共享服务的采用率还不高,共享服务的深度还不够,其潜力也有待于进一步发挥。为研究中国国有企业在财务共享服务方面的现状、问题和解决路径,本文在梳理文献的基础上展开实证研究,从理论和实践两个层面展开分析,从中国的国情出发,以Y公司财务共享服务中心建设的案例分析为重点,为财务共享服务中心的建设提供借鉴和参考。本文主要结论有以下四点:一、Y公司建立财务共享服务中心在制度上和成本上是具有理论依据的。根据规模经济理论,财务共享服务中心通过规模化和专业化劳动分工,降低了劳动成本,提高了工作效率;从制度经济学来看,Y公司处在制度改革的关头;从成本效益理论来看,寻求在财务共享服务中心上的投资以最小的成本获得最大的收益。二、Y公司建立财务共享服务中心具有一定的现实意义。Y公司面临票据和付款流程的规范性不足、财务管理和会计质量存在风险、与报表系统无法网络相连、公司领导的管控乏力、财务决策及分析不足等财务管理方面急需解决的问题。Y公司的上级单位——中国电建集团需要试点财务共享服务、Y公司的子公司业务量逐年增大、需要进一步优化管理流程等客观现状要求Y公司建立财务共享服务中心。三、基本模式是处理日常事务,整合行政管理工作,聚焦于规模经济,可以降低成本,符合Y公司目前的需要,因此Y公司选择的是基本模式的财务共享服务中心。Y公司在本部设立财务管理部和财务共享服务中心,其中财务管理部为总公司本部职能部门,财务共享服务中心为总公司支撑中心。各地子公司核算职能上划到财务共享服务中心。财务共享服务中心服从财务管理部的业务管理,负责提供会计核算、资金结算、财务报表等相关财务共享服务。这是Y公司财务共享服务中心的组织结构。四、Y公司财务共享服务中心构建的实施过程包括准备阶段、规划设计、IT系统搭建、上线前培训等。Y公司财务共享服务中心带来了降低Y公司成本、提高了服务技能水平实施效果、降低财务风险和税务风险、提高工作规范性和工作效率、提高了员工士气等正面效应,但也面临一些潜在风险,如远程服务沟通不畅的风险、IT系统数据丢失风险、流程增加产生的权责不清的风险。为完善Y公司财务共享服务中心建设,需与各业务单位共同研究财务共享服务方案,建立快速反应机制,加强财务共享服务中心的适用性以及加强流程再造。未来的研究将围绕建设财务共享服务,将业务流程梳理、优化、再造,并在信息化平台中规范,使得财务共享服务中心在制度、数据、业务处理更加透明,并避免或减少过程中的人为干预,更有效降低财务风险。
[Abstract]:Financial sharing service can reconstruct the value chain of enterprises, which is widely used in large enterprises in developed countries such as Europe and America, especially in multinational enterprises.However, in Chinese enterprises, especially state-owned enterprises, due to the traditional thinking and management system, the adoption rate of financial sharing services is not high, the depth of shared services is not enough, and its potential needs to be further developed.In order to study the current situation, problems and solutions of the financial sharing service in Chinese state-owned enterprises, this paper carries out empirical research on the basis of combing the literature, and analyzes from the two aspects of theory and practice, starting from the national conditions of China.This paper focuses on the case study of the construction of financial sharing service center in Y Company, and provides reference for the construction of financial sharing service center.The main conclusions of this paper are as follows: first, the establishment of financial sharing service center in company Y has theoretical basis in terms of system and cost.According to the theory of scale economy, financial sharing service center reduces labor cost and improves work efficiency through large-scale and specialized division of labor.From the viewpoint of cost-benefit theory, the investment in the financial sharing service center can get the maximum benefit at the lowest cost.The establishment of financial sharing service center in Eryi Company has certain practical significance. Y Company is faced with the lack of standardization of bill and payment process, the risk of financial management and accounting quality, and the lack of network connection with the report system.The problems in financial management such as weak management, insufficient financial decision and analysis, etc. The subsidiary business volume of China Electric Power Construction Group, which is the superior unit of Y Company, needs a pilot financial sharing service, and the business volume of the subsidiary company is increasing year by year.Need to further optimize the management process and other objective situation requires Y company to establish financial sharing service center.Third, the basic mode is to handle daily affairs, integrate administrative work, focus on economies of scale, reduce costs, and meet the needs of company Y at present.Therefore, company Y chooses the financial sharing service center of the basic model. Company Y sets up the financial management department and the financial sharing service center in this part, in which the financial management department is the functional department of the head office.Financial sharing service center for the head office support center.Local subsidiary accounting functions assigned to the financial sharing service center.The Financial sharing Service Center is responsible for providing accounting, fund settlement, financial statements and other related financial sharing services.This is the organizational structure of Y Company Financial sharing Service Center.The implementation process of financial sharing service center construction of Siyu company includes preparation stage, planning and designing IT system construction, training before going online, etc. The financial sharing service center of company Y has brought about the reduction of Y company's cost.It improves the implementation effect of service skill level, reduces the financial risk and tax risk, improves the work standard and efficiency, raises the employee morale and other positive effects, but also faces some potential risks.For example, the risk of poor communication between remote services and the risk of data loss in IT systems, and the risk of unclear responsibilities arising from increased process.In order to perfect the construction of financial sharing service center of company Y, it is necessary to study the scheme of financial sharing service together with each business unit, to establish a quick reaction mechanism, to strengthen the applicability of financial sharing service center and to strengthen the process reengineering.The future research will focus on the construction of financial sharing services, combing, optimizing, reengineering, and standardizing in the information platform, making the financial sharing service center more transparent in the system, data and business processing.And to avoid or reduce the process of human intervention, more effective to reduce financial risk.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F830.42

【参考文献】