S集团公司财务共享服务中心构建研究

发布时间：2018-03-04 12:50

本文选题：财务共享中心　切入点：流程再造　出处：《苏州大学》2014年硕士论文　论文类型：学位论文

【摘要】：经济全球化，越来越多的国内大型企业把业务单元延伸至海外，而跨国公司，基于中国改革开放的市场红利释放，也积极在中国选择设立办事处和工厂。网络科技的不断优化，带给了很多大型集团或企业不断对外发展的优势，但同时也带来了不小的风险：不断恶化的竞争，不断发展变化的经营之道，如果想一厢情愿的继续采用传统财务管理流程及模式，而不花精力去发现、学习，以形成企业新的可持续的竞争优势，则注定要被市场淘汰。因此如何在跨国企业布局中构建高效、低成本的运营中心，，是本文探讨的重点。本文在系统学习、吸收国内国外有关共享服务特别是财务共享服务的各类专著及论文前提下，尝试着结合经济学与管理学有关学术理论，分析了财务共享服务的共同特点，探讨了实施财务共享服务能否为大型集团公司带来新的优势，并具体构想出怎样构建合理的财务共享服务的方案框架；另外，通过分析传统与新兴的财务管理模式，比较出财务共享服务的优势及不足，在此基础上探讨如何扬长避短，总结出财务共享服务构建与实施中的相关点睛因素。本文以S跨国公司为案例，着重分析了构建财务共享服务中心的关键因素：选址、流程再造和信息化，并从人才作为重要资源的角度将其列为财务共享管理的不可或缺的因素加以了分析。作者对于构建财务共享服务中心及绩效考核提出了自己的看法，并希望可以帮助其他企业付诸于实践。最后，对此种新型财务管理模式的未来充满信心和期待。
[Abstract]:With economic globalization, more and more large domestic enterprises extend their business units overseas. Multinational corporations, based on the release of market dividends from China's reform and opening up, are also actively choosing to set up offices and factories in China. The continuous optimization of network technology, It has brought many large groups or enterprises the advantage of continuous external development, but at the same time, it has also brought about not small risks: worsening competition, constantly developing and changing business methods, If you want to continue to adopt traditional financial management processes and models, and do not spend energy to discover, learn, to form a new sustainable competitive advantage of the enterprise, Therefore, how to build an efficient, low-cost operation center in the layout of multinational enterprises is the focus of this paper. On the premise of systematically studying and absorbing all kinds of monographs and papers about shared services, especially financial sharing services, this paper tries to analyze the common characteristics of financial sharing services by combining the relevant academic theories of economics and management. This paper discusses whether the implementation of financial sharing service can bring new advantages to large group companies, and concretely conceive how to construct a reasonable scheme framework for financial sharing services, in addition, through the analysis of traditional and emerging financial management models, On the basis of comparing the advantages and disadvantages of financial sharing service, this paper discusses how to improve its strengths and circumvent its weaknesses, and summarizes the relevant key factors in the construction and implementation of financial sharing service. Taking S multinational corporation as an example, this paper analyzes the key factors of constructing financial sharing service center: location, process reengineering and information. From the point of view of talent as an important resource, it is analyzed as an indispensable factor of financial sharing management. The author puts forward his own views on the construction of financial sharing service center and performance appraisal. Finally, it is full of confidence and expectation to the future of this new financial management model.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F274;F416.8

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