XD集团财务共享服务中心构建研究

发布时间：2018-03-13 01:12

本文选题：财务共享服务　切入点：流程再造　出处：《安徽财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：经济全球化让商品、服务、资本在全球范围流通扩散的同时,也让现代企业的经营面临着企业兼并和跨国经营的影响。我国目前经济下行压力加大,经济结构转型,人力等各方面成本不断上升。受政策影响较大的房地产企业在经历了过去三十年的高速增长后进入了发展转型的新时期,行业“洗牌”让许多小型房地产企业倒闭,而大型房地产企业也在积极寻求管理变革,如何从原先的粗放开发转向精细化、专业化的管理,如何提高管理水平和利润水平,向管理要效益成为许多大型房地产企业变革的趋向。兴起于上世纪80年代的财务共享服务经过几十年的不断完善,依托计算机技术和数据处理技术的发展,在解决跨国、大型企业机构臃肿、人员组织冗余、管理成本高、信息交流不畅等问题方面日益凸显优势。目前作为房地产行业的龙头“万科”已经在金蝶EAS的帮助下实现了以数据共享为核心的财务共享服务中心的建设,全方位覆盖集团企业财务转型价值升级的各个层面,管理水平和效率得到了极大的提高。本文在结合国内外关于财务共享服务中心研究现状和案例分析的基础上,比较了财务管理传统模式和共享模式的不同和各自的优缺点,对案例公司XD集团的财务管理现状进行分析。针对XD集团现行财务管理模式存在的冗员、成本高、集团管控不足、信息交流受限等问题,提出建立财务共享服务中心的解决方法,并通过对财务共享中心的框架设计、财务流程再造、共享模式下的集团管控和建立相应人才队伍建设和评价体系,探究如何在房地产企业建立财务共享中心。希望通过建立财务共享服务中心释放财务部门在企业战略变革和发展中财务、信息以及决策支持的潜能,提升财务部门的地位和作用。
[Abstract]:Economic globalization has allowed goods, services and capital to circulate and spread on a global scale, at the same time, at the same time, the operation of modern enterprises is facing the influence of enterprise mergers and transnational operations. At present, the downward pressure on China's economy is increasing, and the economic structure is in transition. The cost of manpower and other aspects is constantly rising. After the rapid growth of the past three decades, real estate enterprises that have been greatly affected by policies have entered a new period of development and transformation. The industry "reshuffled" many small real estate enterprises to close down. And large real estate enterprises are actively seeking management reform, how to change from extensive development to fine, specialized management, how to improve management level and profit level, It is the trend of many large real estate enterprises to change from management to benefit. After decades of continuous improvement and relying on the development of computer technology and data processing technology, financial sharing services, which rose in -20s, are solving transnational problems. Large enterprises have bloated organizations, redundant personnel and high management costs. At present, Vanke, the leader of the real estate industry, has realized the construction of a financial sharing service center with the help of Kingdee EAS, with the help of Kingdee EAS. The management level and efficiency have been greatly improved in all aspects of the upgrading of the value of financial transformation of group enterprises. This paper combines the research status quo and case study of financial sharing service center at home and abroad. This paper compares the differences and advantages and disadvantages between the traditional and shared modes of financial management, and analyzes the present situation of the financial management of XD Group. The existing financial management mode of XD Group is overstaffed, with high cost and insufficient group control. Problems such as limited information exchange are put forward to solve the problem of establishing financial sharing service center, and through the framework design of financial sharing center, financial process reengineering, The management and management of the group under the shared mode and the establishment of the corresponding personnel team construction and evaluation system, Explore how to establish financial sharing centers in real estate enterprises. We hope to release the potential of finance, information and decision support in the strategic change and development of enterprises through the establishment of financial sharing service centers. Enhance the position and role of finance department.
【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】：F299.233.42

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