施工企业财务共享服务模式下绩效评价研究

发布时间：2018-05-28 02:17

本文选题：财务共享服务模式 + 绩效评价　；参考：《石家庄铁道大学》2017年硕士论文

【摘要】：经济全球化导致了企业规模和数量的增多。企业经营和组织规模的扩张要求领导者具有更专业的管理和治理能力,对财务人员有了更多的工作制约。加强资金流转和管理,提高财务管控力是提高企业竞争力的有效方法,越来越多的国内外企业负责人追求科学技术在财务上的创新。随着科技创新和专家学者的深入研究,财务共享服务模式应运而生。这种模式将财务和信息、网络融合,实现财务信息的集中化、程序化以及标准化。相应地,对运用财务共享服务模式的企业进行绩效评价,利于实现财务目标,对财务共享模式在企业的广泛应用具有实践意义。对企业实施绩效评价,能够对企业营业周期内的经营管理实施有效控制和规划,同时可以对建立财务共享中心的工作绩效得出公平公正的评价结果。而且还可以有效降低企业的财务成本、运营支出和资源的消耗。这也是加强企业的经营专业化、管理精细化的重要途径。针对财务共享服务模式下企业绩效进行评价,本文以中铁十七局二公司为研究对象,运用平衡积分卡、案例分析法以及问卷调查的研究方法对其进行实证分析,为后续公司进一步的绩效评价提供经验借鉴。本文由六部分构成。第一章主要阐述了与财务共享服务模式有关的研究的背景和意义,主要研究方法和论文的基本框架,这一章为基础理论部分。第二章为有关财务共享服务模式及企业绩效评价理论概述。主要从财务共享服务模式和企业绩效评价两个方面以及两者之间的联系进行分析。第三章主要分析了我国企业财务共享模式下企业绩效评价的问题及存在原因,与后续的改进措施相联系。第四章以中铁建二公司为例,对其财务共享服务模式下的企业进行绩效分析,运用平衡积分卡确定评价维度的评价指标,运用层次分析法赋予指标权重,对绩效进行分析,并指出中铁建二公司财务共享服务模式中存在的问题以及应注意的方面,为今后财务共享服务模式的广泛应用提供借鉴。第五章针对上述存在的问题以及案例分析结果提出加强我国绩效管理的措施。提出了明确绩效管理目标、完善绩效考核制度,落实绩效管理责任、优化现有系统功能、流程以及加强沟通完善信息系统的措施。第六章结论与展望。对本文进行总结,同时指出本文研究存在的不足。
[Abstract]:Economic globalization has led to an increase in the size and number of enterprises. The expansion of enterprise management and organizational scale requires leaders to have more professional management and governance ability, and has more job constraints on financial personnel. Strengthening the circulation and management of funds and improving the financial control power are the effective methods to improve the competitiveness of enterprises. More and more domestic and foreign enterprise leaders pursue the financial innovation of science and technology. With scientific and technological innovation and in-depth research by experts and scholars, financial sharing service model emerged as the times require. This model integrates finance and information, network, and implements centralization, programming and standardization of financial information. Accordingly, the performance evaluation of enterprises using financial sharing service model is beneficial to the realization of financial objectives, and has practical significance for the extensive application of financial sharing mode in enterprises. The performance evaluation of enterprises can effectively control and plan the operation and management of enterprises in the business cycle, and at the same time, we can get fair and just evaluation results on the work performance of establishing financial sharing center. And also can effectively reduce the financial costs of enterprises, operating expenses and consumption of resources. This is also an important way to strengthen the business specialization and management refinement. In order to evaluate the performance of enterprises under the mode of financial sharing service, this paper takes the second Company of China Railway Seventeenth Bureau as the research object, uses the balanced integral card, the case analysis method and the questionnaire survey research method to carry on the empirical analysis to it. For the follow-up company to provide further performance evaluation experience. This paper consists of six parts. The first chapter mainly describes the background and significance of the research related to the financial sharing service model, the main research methods and the basic framework of the paper, this chapter is the basic theory part. The second chapter is about the financial sharing service model and the enterprise performance evaluation theory. This paper analyzes the relationship between financial sharing service model and enterprise performance evaluation. The third chapter analyzes the problems and causes of enterprise performance evaluation under the mode of corporate financial sharing in China, which is related to the subsequent improvement measures. The fourth chapter takes China Railway Construction Company as an example to analyze the performance of the enterprises under the financial sharing service mode, using the balanced integral card to determine the evaluation index of the evaluation dimension, using AHP to give the index weight to analyze the performance. It also points out the problems existing in the financial sharing service model of China Railway Construction Corporation and some aspects that should be paid attention to, which provides a reference for the wide application of the financial sharing service model in the future. The fifth chapter puts forward the measures to strengthen the performance management of our country in view of the above problems and the results of case analysis. The paper puts forward some measures to clarify the objectives of performance management, perfect the performance appraisal system, implement the responsibility of performance management, optimize the function and flow of the existing system, and strengthen the communication and perfect the information system. Chapter 6: conclusion and prospect. At the same time, it points out the deficiency of this paper.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.92

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