财务共享模式下的企业绩效评价研究

发布时间：2018-07-12 09:50

本文选题：财务共享服务模式 + 绩效评价　；参考：《天津财经大学》2014年硕士论文

【摘要】：随着全球化趋势的不断深入,资源在全球配置的要求愈发强烈,跨国公司在这种宏观背景下应运而生。如何使财务管理模式更有效的运作,成为跨国公司必须研究的重要课题。目前,我国大部分企业仍然采用分级核算的会计计量模式,分散的核算点使得整个财务链条过长,核算标准参差不齐。另外,企业各个业务单位的财务人员对会计信息的处理能力各不相同,使得提供的财务信息没有可比性。同时,财务人员兼任日常信息的收集处理工作,难以将精力集中在对业务决算的支持上。所以,我国企业也应当积极参与财务管理新模式的变革,才能紧随市场步伐,在激烈的竞争中立于不败之地。财务共享模式作为一种新型的财务管理模式,将标准化的财务业务流程进行集中和再造,由共享中心统一处理,具有极高的业务处理效率和客户满意度,但是我国财务共享模式的研究仍处于探索阶段,与之相关联的一系列问题也有待于不断探索学习,尤其是绩效评价研究,因为绩效评价是确保企业战略目标实现的重要控制措施,如果企业不能采用有效的绩效评价方法,就不能促进财务共享模式发挥最大效用。平衡计分卡是一种战略管理系统,它运用的前提就是企业的战略目标能够层层分解,它适用于成本管理水平较高的企业,所以运用于企业集团绩效评价尤为有效,能够从财务和非财务角度对企业绩效进行全面评价。因此,当企业集团引入财务共享模式的同时,必然选择平衡计分卡这种创新的绩效评价体制,以促进财务共享模式更好的为企业的战略目标服务。本文按照规范研究的模式,提出问题、分析原因、提出完善措施。首先总结财务共享模式以及绩效评价的基本理论,分析国内外财务共享模式下绩效评价的研究现状。然后,列举了我国企业财务共享模式下绩效评价的问题及原因。之后,借鉴了花旗银行和汉高中国的成功经验。最后总结出完善我国企业财务共享模式下绩效评价的措施。
[Abstract]:With the deepening of the trend of globalization, the demand of resource allocation in the world becomes more and more intense, and multinational companies emerge as the times require under this macro background. How to make the financial management model more effective has become an important subject that multinational companies must study. At present, most enterprises in our country still adopt the accounting measurement mode of hierarchical accounting. The scattered accounting points make the whole financial chain too long and the accounting standards are not uniform. In addition, the financial personnel of each business unit have different ability to deal with accounting information, which makes the financial information not comparable. At the same time, it is difficult for financial personnel to concentrate on supporting business accounts because they are responsible for daily information collection and processing. Therefore, Chinese enterprises should take an active part in the reform of the new financial management mode so as to keep pace with the market and remain invincible in the fierce competition. As a new financial management mode, the financial sharing mode centralizes and reengineering the standardized financial business process, which is handled by the sharing center in a unified manner, which has a high business processing efficiency and customer satisfaction. However, the study of financial sharing mode in China is still in the exploratory stage, and a series of related problems need to be constantly explored and learned, especially the performance evaluation research. Because the performance evaluation is an important control measure to ensure the realization of the strategic goal of the enterprise, if the enterprise can not adopt the effective performance evaluation method, it can not promote the financial sharing mode to exert the maximum utility. Balanced Scorecard is a kind of strategic management system, which is based on the premise that the strategic objectives of an enterprise can be decomposed layer by layer. It is suitable for enterprises with higher cost management level, so it is especially effective in evaluating the performance of enterprise groups. Ability to evaluate corporate performance from both financial and non-financial perspectives. Therefore, when the enterprise group introduces the financial sharing model, it must choose the balanced Scorecard, which is an innovative performance evaluation system, in order to promote the financial sharing model to better serve the strategic objectives of the enterprise. According to the model of normative research, this paper puts forward the problems, analyzes the reasons and puts forward the perfect measures. Firstly, it summarizes the financial sharing model and the basic theory of performance evaluation, and analyzes the research status of performance evaluation under the financial sharing model at home and abroad. Then, the paper lists the problems and reasons of performance evaluation in the mode of financial sharing. After that, the successful experience of Citibank and Henkel China has been used for reference. Finally, the measures to improve the performance evaluation under the financial sharing mode of Chinese enterprises are summarized.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275

【参考文献】