HS连锁公司财务共享中心体系构建研究

发布时间：2018-01-04 12:04

本文关键词：HS连锁公司财务共享中心体系构建研究　出处：《安徽大学》2015年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,中国的连锁零售行业迅速发展壮大,连锁零售企业纷纷在全国进行布局,连锁区域不断的扩大,甚至开始拓展海外市场,与此同时国外的零售连锁企业也纷纷进入国内,零售市场竞争格局异常残酷。随着连锁企业规模的不断扩大,对财务管理的要求无论是效率、成本、质量还是精度都不断提高,对于决策支持系统的质量和效率也不断提升。但企业现状是各单位独立核算,核算主体较多,机构庞大,财务人员众多,财务信息的整理反馈周期长、质量低下,会计信息失真屡见不鲜,与连锁零售企业的高速发展格格不入。连锁零售企业想立足市场,生存下来,必须形成自己核心竞争力,财务管理转型势在必行,于是财务共享模式出现了。相关财务工作规范要求：对于分公司、子公司数量多、分布广的大型企业或企业集团应逐步建立财务共享服务中心。实行会计工作集中的企业以及企业分支机构,应当为外部会计监督机构及时查询和调阅异地储存的会计资料提供必要条件,为我国企业探索建立财务共享服务中心提供了政策支持。连锁零售企业如何构建财务共享中心,重点解决事项和构建的注意事项等是本文探讨的重点。本文运用理论分析、比较分析、案例分析的方法,通过系统梳理国内外文献,分析财务共享服务的特点,结合目前财务管理模式存在的弊端,财务共享中心模式能够给企业管理带来的益处,二者对比出财务共享中心的优势,探讨了如何通过财务共享中心的构建给企业带来的管理上的优势,提出构建财务共享服务的方案。选取案例企业重点阐述财务共享中心构建的全过程：首先对必要性、可行性分析,提出总体思路、建设目标和基本原则,接着提出财务共享体系的设计,最后对预期收益和注意事项进行了阐述,其中重点对财务共享体系的设计进行了阐述,从现状调研、组织架构、岗位职责设计、流程再造与设计、考核体系的设计、信息平台的构建、人员的招聘与培训和保障体系方面全面阐述了关键构建节点,总结出财务共享服务构建与实施中的关键因素,探索解决途径,希望对连锁零售行业内其他企业进行财务共享体系构建时具有一点借鉴意义和应用价值。本文共分五章,第一章为绪论,阐述研究的背景意义、思路方法。第二文献研究和理论基础,阐述了国内外的研究状况,财务共享服务的理论基础。第三章介绍了HS连锁公司的整体情况,通过财务管理现状分析找出目前存在的问题。第四章是全文的核心内容,对HS连锁公司实施财务共享中心进行必要可行性分析,提出HS连锁公司的财务共享中心构建的设计方案,重点分析了财务共享服务中心构建的关键因素：架构设计、流程再造、信息化系统构建、绩效考核和保障体系,就具体构建过程中的关键节点和注意事项进行了分析。第五章研究结论与研究展望。本文创新点：一是选题视角创新,本文选取零售连锁企业,针对零售连锁财务管理特点和要求出发,通过案例企业的财务共享体系构建过程的阐述,希望能在零售连锁企业财务共享体系的研究上有一点贡献。二是内容上通过系统整理国内外文献,结合案例企业的财务共享中心构建的过程,对财务共享中心从理论和实践上对零售连锁企业财务共享中心的构建进行了系统的阐述,对企业的财务共享中心的实践有一定的借鉴意义。
[Abstract]:Since the reform and opening up, Chinese chain retail industry rapid development, chain retail enterprises have laid out in the country, the chain area continued to expand, and even began to expand overseas markets at the same time, the foreign retail enterprises have entered the domestic retail market competition cruel. As the chain continues to expand the scale of the financial management for both the efficiency, cost, quality and accuracy are increasing for the quality and efficiency of decision support system is rising. But the status quo is the unit of enterprise independent accounting, accounting subject more, large agencies, financial personnel number, financial information collection feedback cycle is long, the low quality of accounting information distortion, It is often seen. and misfits. The rapid development of the retail chain enterprises. Retail chain enterprises want to survive, must be based on the market, form their own core competitiveness, Financial management transformation is imperative, so the financial shared mode appeared. Related work of standardizing financial requirements: for branch, the number of subsidiaries, wide distribution, large enterprises or enterprise groups should gradually establish a Financial Shared Service Center. The implementation of the accounting work in the enterprise and the enterprise branch shall timely query and access to remote storage of accounting information provide the necessary conditions for the external accounting supervision mechanism, provide policy support to establish Financial Shared Service Center for Chinese enterprises to explore. How to construct financial sharing center chain retail enterprises, focus on solving issues and construction precautions is the focus of this paper. This paper uses theoretical analysis, comparative analysis, case analysis method, through the system based on the literature review, analysis of the characteristics of financial shared services, combined with the existing problems of financial management, financial sharing Center mode can bring to the enterprise management benefit, comparing the two Financial Sharing Center, discusses how to construct the Financial Sharing Center brings to the enterprise management advantage, put forward the Financial Shared Services program. The selected case focuses on the whole process of Enterprise Financial Sharing Center Construction: first of necessity. The feasibility analysis, put forward the general ideas and basic principles of construction, then put forward the design of financial sharing system, at the end of the expected return and pay attention to matters, which focus on the design of financial sharing system is discussed, from the present situation of research, organizational structure, job design, process reengineering and design, design evaluation system the construction of information platform, recruitment and training and personnel security system comprehensively expounds the key construction node, summed up the financial sharing service and construction The key factors in the implementation, explore solutions, hope to other enterprises in the industry chain retail financial sharing system construction has some reference significance and application value. This paper is divided into five chapters, the first chapter is the introduction, describes the background and significance, research methods. Second literature research and theoretical foundation, elaborated the research status at home and abroad, the theoretical basis of financial shared services. The third chapter introduces the general situation of HS chain corporation, through the financial management situation analysis to identify existing problems. The fourth chapter is the core part of the implementation of Financial Shared center on the HS chain corporation to conduct necessary feasibility analysis, put forward the design scheme of HS Chain Corporation Financial Sharing Center construction. Focus on the analysis of the key factors to construct the Financial Shared Service Center: architecture design, process reengineering, information system construction, performance evaluation and security System, analyzes the concrete construction of key nodes and the matters needing attention in the process. The fifth chapter is conclusion and Prospect of research study. The innovation of this paper: one is the topic from the perspective of innovation, this paper selects the retail chain enterprises, the financial management characteristics of the retail chain and the requirements of the construction process of this system through the case of enterprise financial sharing. In the hope of retail chain enterprise financial sharing a small contribution to system research. The two is the content through systematic collation of literature at home and abroad, combined with the case of Enterprise Financial Sharing Center construction, the Financial Shared center construction systematically sharing on the retail chain enterprise finance from theory and practice, to Enterprise Financial Sharing Center has certain reference significance to the practice.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F715.5;F721.7

【参考文献】