基于成本—效率的青岛海尔财务共享模式研究

发布时间：2018-03-31 10:20

本文选题：财务共享模式　切入点：流程再造　出处：《吉林财经大学》2017年硕士论文

【摘要】：随着科技的不断创新与发展,信息时代下的大数据、云计算等技术不断渗透到方方面面,企业的发展也随之充满了挑战。财务,作为企业经营发展的核心职能,更需要顺应时代的变化去转变意识,变革其自身职能与管理模式。财务共享模式,就是在这样科技化、信息化的大背景下产生的一种新型财务管理模式,是以信息技术为依托,基于流程化来处理财务和业务,以达到降低企业的运营成本、提升运行效率等目的的一种新型管理模式。随着我国经济实力的不断增强,越来越多的企业不断扩张成大型集团企业甚至是跨国企业,然而扩张规模的同时也患上了“大企业病”,成本不断增加,运行效率缓慢,财务和经营风险增加,战略决策效率低下等,传统的财务管理模式已很难适应现在的企业,并制约着企业的进一步发展,因此越来越多的企业把眼光聚焦于财务共享模式,亟待改革。本文以青岛海尔为研究对象,通过案例分析法和对比分析法,基于成本效率等问题对青岛海尔的财务共享模式进行研究,以期给其他企业带来启示和借鉴。首先,介绍了本文的研究背景、研究意义以及研究方法,阐述国内外研究的现状,整理论文的基本思路和框架;其次,阐述了财务共享的定义,介绍了构建财务共享的理论基础,并研究了其理论基础的优势及在财务共享模式中的应用;再次,引入具体案例,以青岛海尔实施财务共享为例,选取了十年的有效数据进行纵向分析,分析其在运行效率,监管成本,风险管理和战略决策上的变化,并且以同行业规模相似但尚未实施财务共享的TCL集团进行横向对比分析,通过其相关指标对比,发现财务共享模式的优势及其实施的必要性;另外,通过研究青岛海尔实施财务共享的成功经验,总结青岛海尔构建财务共享模式的四要素,探寻其给同行业和其他行业实施财务共享带来启示和借鉴;最后,对本文的研究进行总结得出结论,并对财务共享模式的未来进行展望。本文的研究目的是通过理论与案例相结合的方式,为我国亟待实施财务共享模式的大型集团企业提供借鉴,以期提高其运行效率,合理降低其运营成本,加强其风险控制,为其战略决策提供强大数据支撑。
[Abstract]:With the continuous innovation and development of science and technology, big data, cloud computing and other technologies in the information age continue to penetrate into all aspects, and the development of enterprises is full of challenges.Finance, as the core function of enterprise management and development, needs to adapt to the changes of the times to change consciousness, to change its own function and management mode.The financial sharing mode, which is a new financial management mode, is based on information technology and process to deal with finance and business, in order to reduce the operating cost of enterprises.A new management mode for the purpose of improving operation efficiency.With the increasing economic strength of our country, more and more enterprises continue to expand into large group enterprises or even multinational enterprises. However, when they expand their scale, they also suffer from "big enterprise disease", the cost is increasing constantly, and the operation efficiency is slow.With the increase of financial and operational risks and the low efficiency of strategic decision-making, the traditional financial management model has been difficult to adapt to the current enterprises and restrict the further development of enterprises. Therefore, more and more enterprises focus on the financial sharing model.Reform is urgently needed.This paper takes Qingdao Haier as the research object, through case analysis and contrast analysis, based on the cost efficiency and other issues to study Qingdao Haier's financial sharing model, in order to bring inspiration and reference to other enterprises.Firstly, this paper introduces the research background, research significance and research methods, describes the current research situation at home and abroad, collates the basic ideas and framework of the paper; secondly, expounds the definition of financial sharing.This paper introduces the theoretical basis of financial sharing, and studies the advantages of its theoretical basis and its application in the mode of financial sharing. Thirdly, it introduces a specific case, taking Qingdao Haier as an example to implement financial sharing.The effective data of ten years are selected for vertical analysis, and the changes in operation efficiency, supervision cost, risk management and strategic decision are analyzed, and the horizontal comparative analysis is carried out with TCL Group which is similar to the industry but has not yet implemented financial sharing.Through the comparison of relevant indexes, we find the advantages of financial sharing model and the necessity of its implementation. In addition, through the study of Qingdao Haier's successful experience in implementing financial sharing, we summarize the four elements of Qingdao Haier's financial sharing model.Finally, the conclusion of this paper is summarized, and the future of financial sharing model is prospected.The purpose of this paper is to provide reference for large group enterprises which need to implement financial sharing model by combining theory with case, in order to improve their operation efficiency, reduce their operating costs reasonably, and strengthen their risk control.For its strategic decision to provide strong data support.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6

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