AZ跨地域企业集团财务共享服务实施探究

发布时间：2018-07-18 09:03

【摘要】：随着经济全球化进程地加速,企业之间地竞争日益加剧,这给企业的运营能力和财务管理能力带来了巨大地挑战。特别是大型跨地域企业集团更为明显,因为它们的业务机构遍布世界各地且规模庞大。传统的财务管理方法不能够满足新形势下的财务管理需要,财务改革迫在眉睫。此时,一种新型的财务管理模式应运而生,那就是财务共享服务中心。企业运用财务共享服务中心,对各业务分部的基础性财务业务进行集中处理,并对财务的稽核、审查等工作进行全过程动态监控,有效地提高了财务管理的效率与核心竞争力,而且节约了成本和降低了财务风险。正是因为这种新型的财务管理模式带来如此之多的优势,我国的跨地域企业集团纷纷竞相模仿构建实施财务共享服务中心。但是财务共享服务中心的实施是一项长期性、复杂性、持续性的工程,在实施过程中难免会出现诸多问题,这就严重地影响了财务共享服务中心优势地发挥。本文在财务共享服务、跨地域企业集团等相关理论的基础上,对AZ跨地域企业集团的财务共享服务中心的实施过程进行深入剖析。首先,对AZ企业集团FSSC的实施进行必要性与可行性分析,然后分析FSSC的实施过程,并对其实施成效进行全面评价。其次,本文分析了AZ跨地域企业集团FSSC能够实施成功的关键性因素。最后,对AZ跨地域企业集团财务共享服务中心现存的问题进行分析,并提出有效的优化措施。旨在通过以上措施来促进AZ企业集团的财务共享服务中心运行更加完善,同时为其它企业提供实施FSSC可借鉴经验与建议。文章通过对AZ跨地域企业集团财务共享服务中心的实施案例进行剖析,得出以下结论启示。并非所有的企业都适合FSSC,需要具备以下条件:业务量大、跨地域性分布、重复性高、便于标准化流程处理,且企业具有雄厚的人力、财力以及科技实力地支撑等。同时为了促进FSSC地顺利实施,企业集团需要关注:(1)业务流程地持续优化;(2)信息系统地持续完善和升级;(3)人才队伍地转型和素质地提高;(4)FSSC的实施要选取合适的实施方式,与企业实际相结合。
[Abstract]:With the acceleration of the process of economic globalization, the competition among enterprises is becoming more and more serious, which brings great challenges to the operation ability and financial management ability of enterprises. Large cross-regional conglomerates, in particular, are more visible because of their global presence and size. The traditional financial management method can not meet the needs of financial management under the new situation, so financial reform is imminent. At this time, a new financial management model came into being, that is the financial sharing service center. The enterprise uses the financial sharing service center to centralize the basic financial business of each business branch, and carries on the whole process dynamic monitoring to the financial audit, the examination and so on, effectively enhances the financial management efficiency and the core competitive power. It also saves costs and reduces financial risks. Just because this new financial management mode brings so many advantages, cross-regional enterprise groups in China are competing to build financial sharing service center. However, the implementation of financial sharing service center is a long-term, complex, continuous project, in the implementation process will inevitably appear many problems, which seriously affected the financial sharing service center advantage. Based on the related theories of financial sharing service and cross-regional enterprise group, this paper deeply analyzes the implementation process of AZ cross-regional enterprise group financial sharing service center. Firstly, the necessity and feasibility of the implementation of AZ enterprise group FSSC are analyzed, then the implementation process of FSSC is analyzed, and the effect of FSSC implementation is comprehensively evaluated. Secondly, this paper analyzes the key factors that AZ cross-regional enterprise group FSSC can implement successfully. Finally, the existing problems of AZ cross-regional enterprise group financial sharing service center are analyzed, and the effective optimization measures are put forward. The purpose of this paper is to improve the operation of financial sharing service center of AZ enterprise group through the above measures, and to provide other enterprises with experience and suggestions to implement FSSC. This paper analyzes the implementation of AZ cross-regional enterprise group financial sharing service center and draws the following conclusions. Not all enterprises are suitable for FSSC.It needs to have the following conditions: large volume of business, regional distribution, high repeatability, ease of standardization process processing, and strong manpower, financial resources and scientific and technological strength. At the same time, in order to promote the smooth implementation of FSSC, enterprise groups need to pay attention to: (1) continuous optimization of business processes; (2) continuous improvement and upgrading of information systems; (3) transformation and improvement of quality of personnel; (4) selection of appropriate implementation methods for the implementation of FSSC. Combine with the reality of the enterprise.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.63;F406.7

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