H集团财务共享服务模式的构建研究

发布时间：2018-04-29 11:57

本文选题：共享服务 + 集团公司　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：在经济全球化和信息化发展的浪潮中,我国市场主体的数量与日俱增、业务规模逐步扩大、市场化程度也不断提高,这些因素使得竞争变得越来越激烈。为了应对挑战,许多企业采取多元化发展战略和集团经营模式,以分散经营风险和进行产业布局,更有企业积极参与国际分工进行跨国经营。但随着企业经营规模迅速扩张,企业的财务成本负担不断加重,管控能力逐步变弱,经营效率也不断下降。所以,在激烈的市场竞争中,如何降低企业运营成本,改善集团内部管理效率,提高集团核心价值就成为当前较为迫切的问题。H集团公司作为一个以商贸为主的经营类型多元化的企业,也面临着与之相同的问题。在上述背景下,财务共享服务应运而生。它不仅是财务管理模式的一种创新,也是对财务管理广度的一种强化。其实质是借助信息化技术的优势,对人员、流程和原有资源进行合理有效的整合,实现财务流程的统一。该模式的应用能够有效地降低H集团财务运营成本,加强业务处理效率和集团管控能力。同时,它也可使企业财务人员更多地投入到决策支持工作中,进一步促进集团发展与战略扩张。论文通过运用理论分析、比较分析、案例分析等方法,系统梳理国内外文献,阐述了财务共享服务模式概念、特点和相关理论基础。介绍了财务共享服务模式的优势和在我国发展的应用情况,引入H集团的案例,找出企业财务管理现状存在的问题,并分析其成因。最后对H集团共享服务模式的构建方案加以阐述,并提出相应的保障措施。希望通过对财务共享服务模式构建的研究,在支持集团的发展战略的基础上,进一步帮助H集团降低运营成本,提升财务管理水平,也为我国其他即将进行财务管理转型的企业提供一些借鉴。
[Abstract]:In the tide of economic globalization and information development, the number of market players in our country is increasing day by day, the business scale is gradually expanding, and the degree of marketization is also increasing. These factors make the competition become more and more fierce. In order to meet the challenge, many enterprises adopt diversified development strategy and group management model to spread the risk of operation and industrial layout, and some enterprises actively participate in the international division of labor to carry out transnational operations. However, with the rapid expansion of business scale, the financial cost burden of enterprises is increasing, the ability of management and control is becoming weaker, and the operating efficiency is declining. Therefore, in the fierce market competition, how to reduce the operating costs of enterprises and improve the efficiency of management within the group, To improve the core value of the group has become a more urgent problem. As a diversified business enterprise, H Group is faced with the same problem. Under the above background, financial sharing service emerges as the times require. It is not only an innovation of financial management mode, but also a strengthening of financial management breadth. The essence of it is to integrate the personnel, process and original resources reasonably and effectively with the advantage of information technology, and to realize the unification of financial process. The application of this model can effectively reduce the financial operation cost of H group, enhance the efficiency of business processing and control ability of the group. At the same time, it can also make the enterprise financial personnel more involved in the decision support work, and further promote the development and strategic expansion of the group. By using the methods of theoretical analysis, comparative analysis and case analysis, this paper systematically combs the domestic and foreign literature, and expounds the concept, characteristics and related theoretical basis of financial sharing service model. This paper introduces the advantages of financial sharing service mode and its application in China, introduces the case of H Group, finds out the problems existing in the present situation of enterprise financial management, and analyzes its causes. Finally, the construction scheme of H group shared service mode is expounded, and the corresponding safeguard measures are put forward. It is hoped that through the research on the construction of financial sharing service model and on the basis of supporting the development strategy of the Group, we can further help H Group to reduce its operating costs and enhance its financial management level. It also provides some reference for other enterprises that are about to carry out financial management transformation.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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