AP集团财务共享服务中心构建设计

发布时间：2018-01-14 11:34

本文关键词：AP集团财务共享服务中心构建设计　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：财务管理是企业管理的核心,财务管理问题是关乎企业集团健康持续发展的重要问题,企业规模越大,财务管理的作用和地位也越来越重要。在日益激烈的竞争环境下,当代企业要想在竞争中取胜,就必须顺应社会、经济以及科学技术发展趋势,利用先进的管理方法和手段,适时改善和优化财务管理模式,不断强化和改进企业的财务管理,以促进企业的健康发展。随着社会的发展、科学技术的进步,以移动互联网为代表的信息技术革命,改变了企业的生存环境,推动了以价值守护和价值创造为核心的财务共享服务模式的诞生、发展和壮大,为现代企业集团的财务管理开辟了一条全新的发展道路。在西方发达国家,财务共享服务已是一种较为成熟的财务管理模式,但在中国目前还处于逐步发展的时期,需要更多的推广和应用。本文在对国内外大量财务共享服务理论和实践研究文献进行深入研究的基础上,采用规范研究和案例分析的方法,基于AP集团的现实情况和财务管理问题提出具有针对性的财务共享服务中心具体构建设计方案。本文首先对财务共享服务的国内外研究现状进行了阐述,对其理论依据进行了概述,为AP集团财务共享服务中心的构建设计搭建了理论框架。其次,针对AP集团的发展现状和发展战略对其财务管理提出的新要求,对AP集团在当前的财务管理模式下财务管理方面存在的问题和财务管理困境进行了详细分析,指出构建财务共享服务中心是AP集团的必要选择。在此基础上,进行了AP集团基于共享服务的财务管控模式、财务职能的优化以及财务组织架构的改造等方面的财务顶层设计,为财务共享服务中心的构建打下制度基础。最后详细阐述了AP集团财务共享服务中心构建的具体方案设计以及实施保障措施。本文在理论上顺应了共享经济发展的趋势,在设计方向上符合AP集团的战略发展方向,在具体设计上符合企业自身的现状和需求,能有效解决企业的现实问题。本文通过对AP集团财务共享服务中心的构建设计,希望能够推进AP集团的财务管理由核算型向管理型转型,为AP集团人力资源、信息资源共享打造一个模板;其次希望能给行业内其他大中型机场集团财务共享服务中心的构建提供有实践意义的参考和借鉴,推动行业的财务管理提升和转型发展;最后希望能够为财务共享服务的研究贡献更多的实践应用经验。
[Abstract]:Financial management is the core of enterprise management, financial management is an important issue for sustainable development of enterprise group, enterprise scale is larger, the role and position of financial management is more and more important. In the increasingly fierce competitive environment, the enterprises want to win in the competition, must conform to the social, economic and scientific development technology trends, the use of advanced management methods and means, to improve and optimize the financial management mode, strengthen and improve the financial management of enterprises, in order to promote the healthy development of enterprises. With the development of society, science and technology progress, the mobile Internet as the representative of the information technology revolution, changes in the business environment, promote the value foundation and value creation as the core of Financial Shared Service Mode of the birth, development and growth, has opened up a new development for the financial management of modern enterprise groups Exhibition Road. In the western developed countries, financial shared services is a mature model of financial management, but in Chinese is still in the period of progressive development, need more popularization and application. Based on a large number of domestic and foreign financial shared services theory and practice research literature on the basis of thorough study, adopting the analysis method the standard research and the case, the reality and problems of AP group financial management based on the proposed targeted Financial Shared Service Center specific construction design. This paper first describes the Financial Shared Services of domestic and foreign research present situation, the theoretical basis for construction design are summarized, build a theoretical framework for the service center AP group financial sharing. Secondly, according to the new requirements of the development of the status quo and development strategy of AP group is put forward on the financial management of the AP group in the current financial management The existing financial management under the mode of financial management problems and difficulties are analyzed in detail, and points out that the construction of Financial Shared Service Center is a necessary choice for AP group. On this basis, the AP group financial management model based on Financial Shared Services, the top-level design financial function optimization and the organizational structure of financial reform and other aspects, for the financial system to lay a foundation of shared service center. Finally, elaborated on the AP Group Financial Shared Service Center Construction of the concrete design and implementation of security measures. In this paper, to share the economic development trend, in line with the strategic development direction of AP group in the design direction, in accordance with the status quo and needs of enterprises in particular the design, can effectively solve the practical problems of enterprises. Based on the AP Design Group Financial Shared Service Center, hoping to push into the A The financial management of P group transformation from accountingto management, AP group human resources, to create a template for the sharing of information resources; secondly, to the rest of the industry of large and medium-sized financial shared service center construction of airport group provide practical reference and hope to promote the financial management industry promotion and transformation development; finally hope to be able to share the practical experience of the contribution of the service for more financial.

【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F562.6;F560.5

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