M集团财务共享服务模式的应用研究

发布时间：2018-02-28 07:47

本文关键词： 信息化财务管理模式财务共享服务模式　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国电力企业为居民生活提供所需大量电力及相关服务,对推动国民经济的发展有着重要作用。伴随着经济的高速发展我国企业的规模不断扩大,集团分支机构越来越多,原来分散式的财务管理模式已然跟不上集团现阶段的战略规划。同时,21世纪是信息膨胀的时代,大数据、信息流等网络热词影响着人们的生活,随着信息技术的进步,财务共享服务模式必然将成为未来财务管理方式的新方向。采用财务共享服务模式来提高电力集团财务管理的有效性、降低生产经营成本、促使企业资源配置达到最优化已经逐渐成为电力集团目前的迫切需求。财务共享服务模式历经多年的钻研与实践,在近几年正进入高速发展时期。全球500强公司中的大多数都决定引进或者已经在不同程度上建立并实施财务共享服务模式,不仅如此,在我国也已经有一些大型企业尝试采用财务共享中心,如中兴通讯、华为、中国移动、中石油、海尔等人们熟知的公司。M集团实施财务共享服务模式的成功经验以及存在的缺陷可以为其他电力公司在财务管理中顺利实施财务共享具有一定的借鉴意义,同时也为提升电力集团财务信息化管理水平做出贡献。以财务共享服务模式为研究内容,M集团为研究对象,通过采取理论与实际相结合的方法,运用文献分析法、案例研究法和定性研究与定量研究相结合的方法对该模式的具体应用情况进行研究与分析,包括简要介绍财务共享服务模式在国内外的研究情况和相关的理论基础;分析了在实施该模式时的可行性及必要性,同时揭示了其成功关键因素的组成;阐述了 M集团实施财务共享服务模式的现状,主要从业务流程、绩效评价、信息系统、员工工作效率这几个方面存在的问题进行深入分析;最后提出能够完善以上诸多问题的相应对策。
[Abstract]:In recent years, the electric power enterprises of our country provide a large amount of electric power and related services to the residents' life, which plays an important role in promoting the development of the national economy. With the rapid development of the economy, the scale of the enterprises in our country continues to expand. With more and more branches of the Group, the original decentralized financial management model has been unable to keep up with the strategic planning of the Group at this stage. At the same time, the 21st century is an era of information expansion. Big data, information flow and other network hot words affect people's lives. With the development of information technology, the mode of financial sharing service will become a new direction of financial management in the future. The mode of financial sharing service will be adopted to improve the efficiency of financial management and reduce the cost of production and operation of electric power group. The optimization of enterprise resource allocation has gradually become the urgent need of the electric power group. The financial sharing service model has been studied and practiced for many years. In recent years, we are entering a period of rapid development. Most of the top 500 companies in the world have decided to introduce or have established and implemented the financial sharing service model to varying degrees. Some large enterprises in China have also tried to adopt financial sharing centers, such as ZTE, Huawei, China Mobile and PetroChina. Haier and other well-known companies. M Group's successful experience in implementing the financial sharing service model and its shortcomings can be used for reference for other power companies in the financial management of the successful implementation of financial sharing. At the same time, it also contributes to improving the level of financial information management of electric power group. Taking the financial sharing service model as the research object, the paper adopts the method of combining theory with practice, and applies the literature analysis method. Case study and qualitative and quantitative research are combined to study and analyze the specific application of the model, including a brief introduction of the financial sharing service model in the domestic and foreign research situation and related theoretical basis; This paper analyzes on the feasibility and necessity of implementing this model, at the same time reveals the composition of the key factors of its success, expounds the present situation of implementing financial sharing service mode in M Group, mainly from the aspects of business process, performance evaluation, information system, etc. The problems of employee efficiency are analyzed in depth, and the corresponding countermeasures are put forward to perfect the above problems.
【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】：F426.61;F406.7

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