安徽省通信产业服务公司财务共享服务模式应用研究

发布时间：2018-03-26 14:27

本文选题：财务共享　切入点：公司财务　出处：《安徽财经大学》2017年硕士论文

【摘要】：近年来,随着经济全球化以及信息技术的日新月异,越来越多的大型集团公司应运而生,传统财务管理模式无论在理论观念还是实际功效上的不适应性日益显现,因此国外许多大型集团公司开始变革管理思想,借助于信息技术将企业流程进行整合、再造,通过成立财务共享服务中心,实现了财务管理的集中化、标准化,从而解决了传统财务组织重复建设和效率低下的问题,提升了企业价值。随着我国与世界经济交流的不断加深,我国企业也认识到传统的管理模式在竞争中的劣势,财务共享服务模式作为一种新的“舶来品”也在我国逐渐盛行起来。同时我国社会主义市场经济体制自有其特性和内容,公有制在国民经济中发挥着主导作用,该模式在引入国内的过程中也应考虑我国的经济环境和特点,所以我国企业如何结合自身实际情况合理运用该模式成为了当前具有现实意义的研究课题。本文以财务共享服务在我国通信服务企业的应用为研究对象,在梳理国内外先进的财务共享服务理论的基础上,结合案例具体分析了省级通信产业服务公司在计划、实施、运用该模式时存在的问题及原因,阐述了运用财务共享服务模式的一些关键要素及应遵循的原则,提出了完善我国企业应用共享服务模式的一些建议,为正在建设或准备建设财务共享服务中心的企业提供借鉴和参考。
[Abstract]:In recent years, with the rapid development of economic globalization and information technology, more and more large group companies emerge as the times require. Therefore, many foreign large group companies began to change management ideas, with the help of information technology to integrate and reengineer business processes, through the establishment of financial sharing service center, financial management has been centralized and standardized. Thus solving the problems of repeated construction and low efficiency of traditional financial organizations and enhancing the value of enterprises. With the deepening of economic exchanges between China and the world, Chinese enterprises also realize the disadvantages of the traditional management mode in the competition. As a new kind of "imported goods", the mode of financial sharing service has become popular in our country. At the same time, the socialist market economy system of our country has its own characteristics and contents, and public ownership plays a leading role in the national economy. The economic environment and characteristics of our country should also be taken into account in the process of introducing this model into China. Therefore, how to use the model rationally in the light of our own actual situation has become a research topic with practical significance at present. This paper takes the application of financial sharing service in communication service enterprises as the research object. On the basis of combing the advanced financial sharing service theory at home and abroad, and combining with the case, this paper analyzes the problems and reasons of the provincial communication industry service company in planning, implementing and applying this model. This paper expounds some key elements and principles to be followed in the application of financial shared service mode, and puts forward some suggestions for perfecting the application of shared service mode in Chinese enterprises. To build or prepare for the construction of financial sharing service center enterprises to provide reference and reference.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F626.115

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