HL公司财务共享服务模式构建研究

发布时间：2018-03-29 06:45

本文选题：HL公司　切入点：财务管理　出处：《兰州商学院》2014年硕士论文

【摘要】：随着社会经济和信息技术的快速发展,越来越多的跨地区、跨行业的企业相继出现,各个企业之间的竞争亦日益激烈。财务管理是企业管理的核心,但是一些企业集团的运营成本高,财务工作效率低,财务信息质量差。因此,为了实现大规模扩张和提高企业的竞争力,开始有更多的企业采用新的财务管理模式——财务共享服务模式。财务共享服务的构建能够促进企业财务职能的转变,提高企业财务工作的效率,提升企业的整体价值。本文采用案例研究方法,以HL公司的财务管理现状作为研究对象。通过对HL公司当前的财务管理状况进行调研分析和总结,发现HL公司的财务管理出现了运营成本高、财务工作效率低下以及财务管理战略定位模糊等问题,以此认为HL公司建立财务共享服务模式是非常有必要的。本文针对当前HL公司存在的这些问题,重点阐述如何为HL公司构建财务共享服务模式。先是结合财务共享服务模式构建的指导思想,建立了财务共享服务中心作为财务共享服务模式运行的载体,接下来对HL公司当前的财务组织结构进行重新整合,重新设计了财务业务流程,并对当前的信息系统进行重新设置和更新。最后本文结合HL公司的情况,从思想观念转型、队伍建设和财务信息质量等几方面提出了财务共享服务模式运行的相关措施和建议。希望通过对HL公司财务共享服务模式构建的研究,能够为HL公司财务管理变革提供初步指引,本文对指导HL公司实施财务共享服务模式具有一定的现实意义。
[Abstract]:With the rapid development of social economy and information technology, more and more cross-regional enterprises have emerged, and the competition among enterprises is becoming increasingly fierce. Financial management is the core of enterprise management. However, some enterprise groups have high operating costs, low financial efficiency and poor financial information quality. Therefore, in order to achieve large-scale expansion and improve the competitiveness of enterprises, More and more enterprises begin to adopt the new financial management mode-financial sharing service mode, which can promote the transformation of financial functions, improve the efficiency of financial work and enhance the overall value of enterprises. This paper adopts the case study method, taking the present situation of financial management of HL Company as the research object. Through the investigation and analysis of the current financial management situation of HL Company, it is found that the operating cost of the financial management of HL Company is high. The financial work is inefficient and the position of financial management strategy is vague, so it is very necessary for HL company to establish financial shared service mode. This paper focuses on how to construct the financial sharing service model for HL company in view of these problems. Firstly, combining the guiding ideology of the financial sharing service model construction, the paper focuses on how to construct the financial sharing service model for HL company. The financial sharing service center is established as the carrier of the financial sharing service mode, and then the current financial organization structure of HL company is reintegrated, and the financial business process is redesigned. And the current information system is reset and updated. Finally, according to the situation of HL Company, from the ideological transformation, This paper puts forward some relevant measures and suggestions for the operation of financial sharing service model from the aspects of team building and financial information quality, and hopes to study the construction of financial sharing service model of HL Company. It can provide the initial guidance for the financial management reform of HL company. This paper has certain practical significance to guide HL company to implement the financial sharing service mode.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F715.5;F724.2

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