AN公司中国区财务共享服务模式导入路径及策略研究

发布时间：2018-04-11 20:19

本文选题：财务共享 + 规模经济　；参考：《南京师范大学》2013年硕士论文

【摘要】：财务共享服务模式,作为财务管理的一种创新,通过将组织内部分散的财务管理单元、活动集中起来,通过外包给第三方服务供应商或组织内部,设立单独实体,以市场化、客户为中心等理念独立运营,面向组织总部、事业部单元等内、外部客户提供专业服务,并在该模式下通过整合内部资源、统一管理和控制并进而实现规模经济。作为一种比较先进的财务管理模式,在许多大型跨国公司成功实施的案例显示,其规模经济优势和对公司内部财务管理质量和效率的提升是显而易见的。然而,针对财务共享服务这一特有模式,毋庸置疑,其对实施企业的组织架构,财务、人事及信息管理系统等有着较高的要求。企业通过何种途径导入该模式,如何改进自身财务管理体系以满足财务共享服务实施条件,等等。本文尝试在解决这些问题展开探索性研究。本着理论与实践相结合的指导思想,本文从财务共享服务出现的背景入手,在阐述了财务共享服务相关理论,业务适用范围基础,并对传统财务管理模式与共享模式进行了比较,以及如何对财务共享服务内包和外包进行决策选择后,结合AN公司组织架构和中国区业务运营特点及全球发展战略,通过对现有财务管理现状的分析,找出了中国区财务管理存在的问题并进行了深入剖析,进而论述了其导入财务共享服务模式的有效路径和关键策略,AN公司中国区财务共享服务中心项目成功实施和运营实践有力验证了其导入该模式的路径和策略是有效的,且在经济上可行。本文的研究成果对如何有效地导入财务共享服务模式,从而构建、管理一个适应自身业务特点和运营战略的高效、经济、客户导向的财务共享服务中心提出了有效解决方案,并在理论及实践方面为有意探索、尝试建立财务共享服务中心,或已经在运行类似模式的企业提供了很有价值的借鉴和指导。
[Abstract]:The financial sharing service model, as an innovation in financial management, centralizes activities through decentralized financial management units within the organization, and establishes separate entities to market by outsourcing to third-party service providers or within the organization.The concept of customer-centered independent operation, oriented to the organizational headquarters, business unit and other internal, external customers to provide professional services, and through the integration of internal resources, unified management and control, and then achieve economies of scale.As a relatively advanced financial management model, the successful implementation cases of many large multinational corporations show that the advantages of scale economy and the improvement of internal financial management quality and efficiency are obvious.However, in view of the unique mode of financial sharing service, there is no doubt that it has higher requirements for the implementation of organizational structure, finance, personnel and information management system of enterprises.How to import the model, how to improve the financial management system to meet the implementation conditions of financial sharing services, and so on.This paper attempts to carry out exploratory research in solving these problems.Based on the guiding ideology of combining theory with practice, this paper begins with the background of the emergence of financial sharing service, and expounds the relevant theory of financial sharing service, the basis of business application scope,After comparing the traditional financial management mode with the shared mode, and how to choose the internal outsourcing and outsourcing of the financial sharing service, the paper combines the organizational structure of an company, the characteristics of business operation in China and the global development strategy.Through the analysis of the present situation of financial management, this paper finds out the problems existing in the financial management in China and makes an in-depth analysis.Then it discusses the effective path and key strategy of introducing the financial sharing service model. The successful implementation and operation practice of the financial sharing service center project of an Company in China can prove that the path and strategy of introducing this model are effective.And economically feasible.The research results of this paper provide an effective solution to how to effectively introduce the financial sharing service model to construct and manage an efficient, economical and customer-oriented financial sharing service center that adapts to its own business characteristics and operation strategy.In theory and practice, it provides valuable reference and guidance for the enterprises that try to establish the financial sharing service center, or have already run the similar model.
【学位授予单位】：南京师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F416.7

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