H保险公司财务共享服务中心建设研究

发布时间：2018-04-10 23:09

本文选题：财务管理模式 + 财务共享服务　；参考：《广西师范大学》2017年硕士论文

【摘要】：随着国内外金融业的迅猛发展和人民生活水平的提升,我国的保险业正处于黄金发展时期,保险行业在国计民生中的地位越来越重要。H保险公司自建立以来,业务规模高速增长,经营范围迅速遍及全国各地,随着经营规模高速扩张,企业面临着经营成本大幅增加,经营效率不升反降,集团总部对下属公司的管控能力逐渐变弱等问题,采用全新财务运营模式逐渐成为了企业发展、提升市场地位的必经之路。这一新颖的财务管理模式开始进入企业的视野。通过集中式、协同化的运作方法,有助于企业达到降低运营成本、拉低经营风险、优化服务效率、加强集团管控等目标。H保险公司同样将采用这一财务运营架构,着手搭建本企业的共享服务体系。财务共享服务中心是将分散于各分、子公司和部门的财务业务集中化、标准化处理的财务管理模式。集团所有成员单位采用相同的标准作业流程,并且通过信息化系统,将大部分易于标准化的财务业务转移到财务共享服务中心处理,机构财务可以更加专注于辅助机构业务,集中处理标准化业务可以有效降低外部风险,加强管控。使得明确财务职能划分,提高竞争力。本文主要研究H保险公司的财务共享服务体系搭建。首先对国内外财务共享服务中心的理论研究进行审视,阐述了其内涵与核心要素,对财务共享服务相关理论基础进行阐述,为企业共享服务建设提供理论指导;其次对H保险公司的财务管理模式现状进行描述分析,指出当前存在的问题:财务风险管控能力不强,外部风险加大,企业大规模扩张产生的成本压力,各机构财务受限于当地税务环境以及各地财务人员素质不一,使得各机构流程、标准、制度执行不统一,财务信息系统弱化,财务各系统集成能力较弱,数据难以统一;针对于存在的问题,提出建立财务共享服务中心并对建立财务共享的可行性与必要性加以判断和考虑;然后开始对H保险公司财务共享服务中心建设从战略、组织结构、业务流程、信息系统、人员管理各方面逐一规划并设计,包括统一各财务标准,财务组织与职责划分,各业务流程重新设计,优化,对各信息系统在原有基础上重新规划,增加各系统之间的连接,财务共享组织人员岗位编制管理、绩效、培训等;对财务共享服务中心建设预期效果进行预估;最后对财务共享服务中心建设提出建议。本文对财务共享建设过程中,对组织变革、流程改造设计、信息平台整合等各方面进行讨论分析,也为以后同业公司建立财务共享中心给予理论与实践支持。
[Abstract]:With the rapid development of financial industry at home and abroad and the improvement of people's living standard, the insurance industry of our country is in the golden development period. The position of insurance industry in the national economy and people's livelihood has become more and more important. H insurance company has been established since its establishment.With the rapid growth of the business scale and the rapid spread of the business scope throughout the country, with the rapid expansion of the business scale, enterprises are faced with a substantial increase in operating costs and a decline in operating efficiency.The control ability of the group headquarters to the subordinate company becomes weak gradually, adopting the brand-new financial operation mode has gradually become the only way for the enterprise to develop and promote the market position.This novel financial management model began to enter the vision of enterprises.Through centralized and cooperative operation methods, it will help enterprises to achieve the goals of reducing operating costs, lowering operating risks, optimizing service efficiency, strengthening group management and control, and so on. H insurance companies will also adopt this financial operation structure.Start to set up this enterprise's shared service system.Financial sharing Service Center is a centralized and standardized financial management model, which will be scattered in various branches, subsidiaries and departments.All members of the group adopt the same standard operating procedures and, through information systems, transfer most of the easily standardized financial services to the Financial sharing Services Centre, allowing institutional finance to become more focused on supporting institutional operations.Centralized processing of standardized business can effectively reduce external risks and strengthen control.To make clear the division of financial functions, improve competitiveness.This article mainly studies H insurance company financial sharing service system construction.Firstly, this paper examines the theoretical research of financial sharing service center at home and abroad, expounds its connotation and core elements, expounds the theoretical basis of financial sharing service, and provides theoretical guidance for the construction of enterprise shared service.Secondly, this paper describes and analyzes the current situation of H insurance company's financial management mode, and points out the existing problems: the financial risk control ability is not strong, the external risk increases, and the cost pressure caused by the large-scale expansion of the enterprise.The financial system of each institution is limited by the local tax environment and the quality of the financial personnel, which makes the process, standard and system of the organization not uniform, the financial information system is weakened, the ability of the financial system integration is weak, and the data is difficult to unify;In view of the existing problems, this paper puts forward the establishment of financial sharing service center and judges and considers the feasibility and necessity of establishing financial sharing service center, and then starts to build the financial sharing service center of H insurance company from the strategic, organizational structure.Business processes, information systems, and personnel management are planned and designed one by one, including the harmonization of financial standards, financial organization and division of responsibilities, redesign and optimization of business processes, and replanning of information systems on the basis of the original,Increase the connection between the systems, financial sharing organization staffing management, performance, training and so on; financial sharing service center construction expected results are estimated; finally, financial sharing service center construction recommendations.In the process of financial sharing construction, this paper discusses and analyzes the organizational change, process design, information platform integration, etc. It also provides theoretical and practical support for the establishment of financial sharing center for the same company in the future.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3;F840.4

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