电力企业财务共享服务中心应用研究

发布时间：2018-06-16 17:22

本文选题：财务共享服务中心 + 电力企业　；参考：《中国地质大学(北京)》2017年硕士论文

【摘要】：财务共享服务中心诞生于20世纪80年代,最初是由一些大型的企业集团设立专门的财务中心处理一些简单化的业务流程。但是随着全球经济的高速发展,企业集团内部开始成立众多分、子公司以实现跨地区、跨行业的发展。这都促使着集团规模不断扩大,企业的业务流程处理效率逐年降低,财务管理成本逐年增加。针对这些问题,越来越多的国外企业开始尝试建立财务共享服务中心,旨在降低财务管理成本,提高企业财务管理的质量和工作效率。财务共享服务中心在企业财务管理中的优势逐渐引起我国企业的重视,许多大型的国内企业意识到设立财务共享服务中心的必要性。实际上,中国在运作财务共享服务中心方面确实存在着巨大的潜能,这种创新的管理模式需要得到适当的推广。我国的电力企业几乎都是大型的集团企业,在建立财务共享服务中心方面存在着巨大的优势。近几年,我国的电力企业也面临着诸多的问题,电价下调与成本增加迫使电力企业利润逐年缩减。同时,电力体制改革打破了电力行业传统的垄断格局。如何在行业中拔得头筹也是企业管理人员面临的难题。所以,财务部门作为企业最重要的部门之一,建立财务共享服务中心是财务管理模式的创新,可以在一定程度上为企业的创新发展打下良好的基础。本文首先通过研读国内外关于财务共享服务中心应用的文献,为文章撰写打下良好的理论基础。其次从我国电力企业的发展现状入手,总结归纳了制约我国电力企业在财务管理方面的一些重要问题,以此引出建立财务共享服务中心的必要性。在电力企业建立财务共享服务中心可行性的论证方面,结合五大关键因素以及财务共享服务值量化模型给予完整分析。最后针对案例企业建立财务共享服务中心的实践经验以及运营过程中存在的问题,提出一些针对电力企业建立财务共享服务中心可能会面临的问题以及解决对策。本文通过研究财务共享服务中心的应用,希望对正在或者将要建立财务共享服务中心的电力企业提供借鉴价值。
[Abstract]:Financial sharing Service Center (FSC) was born in the 1980s. At first, some large enterprise groups set up special financial centers to deal with some simplified business processes. However, with the rapid development of the global economy, the enterprise group began to set up a large number of sub-companies to achieve cross-regional, cross-industry development. This causes the expansion of the scale of the group, the business process processing efficiency is decreasing year by year, and the financial management costs are increasing year by year. In order to reduce the cost of financial management and improve the quality and efficiency of financial management, more and more foreign enterprises try to establish financial sharing service center. The advantage of financial sharing service center in enterprise financial management has gradually aroused the attention of Chinese enterprises. Many large domestic enterprises realize the necessity of setting up financial sharing service center. In fact, China does have great potential to operate financial sharing service centers, and this innovative management model needs to be appropriately promoted. Almost all the electric power enterprises in our country are large group enterprises, which have great advantages in establishing financial sharing service center. In recent years, the electric power enterprises in our country are also facing many problems. The reduction of electricity price and the increase of cost force the power enterprises to reduce their profits year by year. At the same time, the electric power system reform has broken the traditional monopoly pattern of the electric power industry. How to get the top in the industry is also a difficult problem for enterprise managers. Therefore, as one of the most important departments of enterprises, the establishment of financial sharing service center is the innovation of financial management mode, which can lay a good foundation for the innovation and development of enterprises to a certain extent. Firstly, this paper studies the domestic and foreign literature about the application of financial sharing service center, and lays a good theoretical foundation for the writing of the article. Secondly, starting with the current situation of the development of electric power enterprises in our country, this paper sums up some important problems that restrict the financial management of our country's electric power enterprises, and then leads to the necessity of establishing the financial sharing service center. In the demonstration of the feasibility of establishing financial sharing service center in electric power enterprises, five key factors and the quantitative model of financial sharing service value are combined to give a complete analysis. Finally, in view of the practical experience of establishing financial shared service center and the problems in operation, some problems and solutions to the establishment of financial sharing service center for electric power enterprises are put forward. By studying the application of financial sharing service center, this paper hopes to provide reference value for electric power enterprises that are or will set up financial sharing service center.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7

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