A集团财务共享中心案例研究
发布时间：2018-08-31 12:30
【摘要】：20世纪80年代以来,经济全球化逐渐成为了世界经济发展的趋势,经济全球化正在逐渐影响我们的生活,越来越多的企业为了寻求更加广阔的市场和资源,开始了跨国经营,不断扩大自己的经营范围。随着企业不断的扩张,信息化的不断升级,传统财务模式逐渐不能满足集团化发展的需求,财务共享服务应运而生。一些大企业在财务上出现一些问题:财务管理缺乏战略高度;由于财务沟通的不畅通使财务和业务分离;传统的财务模式导致资源占用和浪费,引起成本的不断增加;由于分子公司独立的企业经营权,使得集团公司的经营风险和财务风险不断上升。财务共享中心的组织模式为企业带来了很多好处和效益,能够提高效率、加强管控,降低管理成本以及提高企业核心竞争力。文章以案例分析法和文献研究法的方法,结合A集团的实际情况,从理论到实践研究了该公司的财务共享中心。通过对国内外财务共享中心相关文献和理论的分析,对企业财务共享中心发展沿革进行了梳理,对财务共享中心从功能、战略定位选择、可行性评估、框架设计构建流程及实施和评价进行了系统的分析,并对A集团财务共享中心的服务对象、组织结构、工作流程、信息系统进行了详细的研究,最后对A财务共享中心进行了优势分析并对同业其他企业构建财务共享中心提出了建议,不仅对A集团未来管理有一定的指导意义,对未来即将开展财务共享中心的其他企业集团也有一定的借鉴意义。
[Abstract]:Since the 1980s, economic globalization has gradually become the trend of world economic development. Economic globalization is gradually affecting our lives. More and more enterprises have started transnational operations in order to seek a broader market and resources. Continue to expand their business scope. With the continuous expansion of enterprises and the continuous upgrading of information, the traditional financial model can not meet the needs of the development of collectivization, and financial sharing services emerge as the times require. There are some financial problems in some large enterprises: lack of strategic height in financial management; separation of finance and business due to the lack of financial communication; traditional financial mode leads to resource occupation and waste, resulting in increasing cost; The operating risk and financial risk of the group company are rising because of the independent operation right of the subsidiary company. The organization mode of financial sharing center has brought a lot of benefits and benefits to enterprises, which can improve efficiency, strengthen management and control, reduce management costs and improve the core competitiveness of enterprises. This paper studies the financial sharing center of A Group from theory to practice by the method of case analysis and literature research. Based on the analysis of relevant literature and theory of financial sharing center at home and abroad, this paper combs the development history of financial sharing center of enterprises, and evaluates the function, strategic orientation and feasibility of financial sharing center. The framework design process, implementation and evaluation are systematically analyzed, and the service object, organization structure, workflow and information system of Group A Financial sharing Center are studied in detail. Finally, this paper analyzes the advantages of A financial sharing center and puts forward some suggestions for other enterprises in the same industry to build a financial sharing center, which not only has certain guiding significance for the future management of A Group. For the future financial sharing center of other enterprise groups will also have certain reference significance.
【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】：F426.6;F406.7
[Abstract]:Since the 1980s, economic globalization has gradually become the trend of world economic development. Economic globalization is gradually affecting our lives. More and more enterprises have started transnational operations in order to seek a broader market and resources. Continue to expand their business scope. With the continuous expansion of enterprises and the continuous upgrading of information, the traditional financial model can not meet the needs of the development of collectivization, and financial sharing services emerge as the times require. There are some financial problems in some large enterprises: lack of strategic height in financial management; separation of finance and business due to the lack of financial communication; traditional financial mode leads to resource occupation and waste, resulting in increasing cost; The operating risk and financial risk of the group company are rising because of the independent operation right of the subsidiary company. The organization mode of financial sharing center has brought a lot of benefits and benefits to enterprises, which can improve efficiency, strengthen management and control, reduce management costs and improve the core competitiveness of enterprises. This paper studies the financial sharing center of A Group from theory to practice by the method of case analysis and literature research. Based on the analysis of relevant literature and theory of financial sharing center at home and abroad, this paper combs the development history of financial sharing center of enterprises, and evaluates the function, strategic orientation and feasibility of financial sharing center. The framework design process, implementation and evaluation are systematically analyzed, and the service object, organization structure, workflow and information system of Group A Financial sharing Center are studied in detail. Finally, this paper analyzes the advantages of A financial sharing center and puts forward some suggestions for other enterprises in the same industry to build a financial sharing center, which not only has certain guiding significance for the future management of A Group. For the future financial sharing center of other enterprise groups will also have certain reference significance.
【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】：F426.6;F406.7
【参考文献】
相关期刊论文 前10条
1 程平;赵敬兰;;大数据时代基于云会计的财务共享中心绩效管理[J];会计之友;2017年04期
2 王运运;胡本源;;财务共享服务中心建设流程探究[J];财会月刊;2017年01期
3 时广军;张艳;;国外财务共享研究:回顾与展望[J];财会研究;2016年11期
4 闫华红;孙f叹，
本文编号：2214990
本文链接：https://www.wllwen.com/guanlilunwen/caiwuguanlilunwen/2214990.html
