中国平安财务共享服务中心案例研究

发布时间：2018-07-01 13:06

本文选题：财务共享 + 中国平安　；参考：《吉林财经大学》2017年硕士论文

【摘要】：20世纪70年代末,为了了解提高劳动生产率的秘密,“比较优势理论”彻底揭开了分工、专业化在其中的作用。这是英国经济学家亚当·斯密在《国富论》中提出的。20世纪90年代开始在西方发达国家出现共享服务中心,那个时候各国开始兴起这种形式,2000年以后得到了迅速的发展,90年代开始被推广,其中财务共享服务是共享服务最主要的内容之一。Stephen Behrens、Robert Gunn、Robert Frigo和David Carberry(1993)共享服务理论首次被提出之后,这种组织形式被公司广泛应用在发展中。共享服务被广泛应用之后,布赖恩·伯杰伦(Bergeron Bryan)(2003)出版了《共享服务精要》的书籍,书中认为共享服务是一种将企业一部分现有的经营职能集中到一个新的半自主的业务单元的合作战略,目的是节约成本、提高效率、创造价值以及提高对内部客户的服务质量。而这个新的半自主业务单元就如同在公开市场展开竞争的企业一样,设有专门的管理结构,共享服务中心就是这个业务单元。随后,第一个公享财务中心在欧洲建成,它是公认的第一个设立公享服务中心的企业,亨利·福特一个来自于美国的企业家,在其公司汽车生产中率先引入了这一理论——标准化工作模式,将它的旗下子公司中业务处理量大,重复化程度高的会计数据整合到共享中心整合处理,这种集团化的管理模式,为亨利·福特家族的辉煌打下了夯实基础。近年来世界经济化的发展速度在高新技术的发展下,打破了很多国家之间的经济壁垒。很多跨国公司与我国大型企业集团的规模也遇到了很多前所未有的困难,财务成本高、管理难度大、财务信息质量差成为全新的问题,平安集团便是其中代表,因此财务变革迫在眉睫。而财务共享服务中心的出现正好解决了上述困境,它将不同区域分支机构的会计记帐、资金支付、成本核算等业务集中至一个统一的实体—财务共享服务中心:它通过流程再造和制定统一的规则对不同实体中简单重复的会计核算和账务处理业务给予标准化,把财务数据都整合在共享服务中心,让客户对财务信息的满意度大大提高。此文以中国平安财务共享中心为研究标的,通过对中国平安财务管理的变革与优化地深入研究探索,通过文献研究法、对比分析法、案例分析法对中国平安财务共享服务中心构建框架来近一步的系统分析,影响因素、方案实施与评价这些方面的分析,可以进一步的完善和丰富中国的共享管理理论,并对日后的财务共享管理的普及提供一定的借鉴和指导意义。
[Abstract]:In the late 1970s, in order to understand the secret of improving labor productivity, the theory of comparative advantage thoroughly revealed the role of division of labor and specialization. This is what British economist Adam Smith put forward in the Wealth of Nations. In the 1990s, shared service centers began to appear in the developed countries of the West. At that time, countries began to develop this kind of form, and it developed rapidly after 2000. In the 1990s, financial sharing service was one of the most important contents of shared service. After Stephen Behrensl Robert Gunnnn Robert Frigo and David Carberry (1993) shared service theory was first put forward. This form of organization is widely used in the development of the company. After the widespread use of shared services, Bergeron Bryan (2003) published a book called the essence of shared Services. The book considers shared service as a kind of cooperative strategy that concentrates some of the existing business functions of the enterprise into a new semi-autonomous business unit with the aim of saving costs, improving efficiency, creating value and improving the quality of service to internal customers. The new semi-autonomous business unit, like an enterprise competing in the open market, has a special management structure, and the shared service center is the business unit. Then the first public finance center was built in Europe, and it was the first recognized company to set up a public service center, Henry Ford, an entrepreneur from the United States. This theory, the standardized work model, was first introduced in the automotive production of its company, which integrated the accounting data of its subsidiaries with large business processing capacity and high degree of repetition into the shared center for integrated processing. This kind of management mode of collectivization laid a solid foundation for the glory of Henry Ford family. In recent years, the speed of economic development in the world has broken down the economic barriers between many countries under the development of high technology. The scale of many multinational corporations and large enterprise groups in China has also encountered many unprecedented difficulties, such as high financial cost, great difficulty in management, and poor quality of financial information, among which Ping an Group is the representative. So financial change is imminent. And the emergence of the Financial sharing Service Center just solves this dilemma. It keeps accounts and funds for the different regional branches. Operations such as cost accounting are concentrated in a unified entity, the Financial sharing Service Center, which standardizes simple and repetitive accounting and accounting processing in different entities through process reengineering and the development of uniform rules. The integration of financial data in the shared service center greatly improves customer satisfaction with financial information. This article takes China Ping an Financial sharing Center as the research object, through the reform and optimization of China Ping an financial management in-depth research and exploration, through the literature research method, comparative analysis, The case analysis method can further improve and enrich the sharing management theory of China by analyzing the further systematic analysis, influencing factors, implementation and evaluation of the framework of China Ping an Financial sharing Service Center. And provide some reference and guidance to the popularization of financial sharing management in the future.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F840.4;F842.3

【参考文献】