黑龙江垦区财务共享服务中心构建研究

发布时间：2018-03-30 03:37

本文选题：黑龙江垦区　切入点：财务共享服务中心　出处：《黑龙江八一农垦大学》2014年硕士论文

【摘要】：黑龙江垦区（简称垦区）作为中国农业企业的龙头，担负着推动现代农业建设和维护国家粮食安全的重任。较之农业的现代化，垦区却在财务管理方面相对滞后，财务机构臃肿、管理效率低、管理成本居高不下等问题已经严重制约了垦区经济的可持续发展，垦区财务管理方式转型迫在眉睫。财务共享服务作为一种新型的财务管理模式，，能够有效地降低企业的运营成本，提升企业的控制力和核心竞争力，越来越受到理论界和实务界的青睐。财务共享服务模式在我国的研究和应用尚处于起步阶段，而且它的应用主要集中于通信、金融、保险、制造业等行业，在农业企业的应用尚且处于空白。论文在黑龙江垦区财务变革的背景下，提出在垦区构建财务共享服务中心的构想。全文共分五部分：第一部分为引言，明确本文的研究背景、目的、意义、国内外研究动态、本文的研究思路及主要内容。第二部分是理论探讨，从共享服务的概念、通用模式、适用性及实施动因进行了系统地分析和概括。第三部分介绍了垦区的整体状况以及财务状况，并在此基础上分析了垦区实施财务共享服务的可行性。第四部分为垦区构建共享服务中心的方案设计，包括构建目标与原则、选址、组织机构设置、标准化流程管理、评价指标体系构建等。第五部分是结论与不足。
[Abstract]:Heilongjiang reclamation area (hereinafter referred to as reclamation) leading agricultural enterprises Chinese, should take responsibility of promoting the construction of modern agriculture and maintaining national food security. With the modernization of agriculture, the reclamation area is relatively backward in financial management, financial institutions are overstaffed, low efficiency of management, management costs have seriously hampered the sustainable development of reclamation area economy the way in financial management transformation is imminent.
Financial shared services as a new mode of financial management, can effectively reduce the operating costs of enterprises, improve enterprise control ability and core competitiveness, more and more theory and practice in favor of. Financial Shared Services Model Research and application in our country is still in the initial stage, and its application mainly in communications, finance, insurance, manufacturing and other industries, is still in the blank in application of agricultural enterprises.
In the reclamation area of Heilongjiang under the background of financial reform, put forward the idea of building of Financial Shared Services Center in the reclamation area. The thesis is divided into five parts: the first part is the introduction, clear the research background, purpose, significance, research trends at home and abroad, the research ideas and the main content. The second part is the theoretical study, from the concept of the general model, shared services, applicability and implementation motivation are systematically analyzed and summarized. The third part introduces the general situation of reclamation area and financial situation, and based on the analysis of the feasibility of the implementation of financial shared services. The fourth part is the construction of reclamation scheme design of Shared Service Center for the reclamation area, including the construction goal and principle, the location, organization, standardized process management, construction of evaluation index system. The fifth part is the conclusion and shortage.

【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6

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