建设银行AH省分行财务共享中心模式优化研究

发布时间：2018-06-07 22:44

本文选题：财务管理 + 财务共享中心　；参考：《安徽大学》2015年硕士论文

【摘要】：随着经济全球化和利率市场化的推进,银行业靠规模扩张取得红利的传统思维已经不能维持盈利的快速增长,中国银行业逐步进入向内部要效益、向流程要效率的新转型发展期。财务共享中心作为企业财务管理转型的重要手段,是财政部全面推进管理会计体系建设的重要组成部分,是大型企业财务管理标准化和流程化的重大改革举措,对于企业深化管理会计系统建设,提高经营效率、有效降低成本、强化财务管理能力、提升综合竞争能力,具有非常重要的意义。本文通过对建设银行AH省分行财务共享中心模式的研究,提出AH省分行财务共享中心现行模式中存在的管理定位不明确、人员定位不准确、人员流动性大和科技应用水平不高等问题,通过对财务共享中心组建目标与现阶段AH省分行管理实际的比较分析,从管理、定位、流程、科技、考核和企业文化六个方面提出优化完善意见,得出财务共享中心要与财务管理体系相配套、要促进财务部门更快转型、要充分引入科技力量和要发挥每名员工主观能动性的结论。通过对财务共享服务的深入应用研究,总结成功经验和教训,在前人研究基础上更加推动了银行财务共享中心模式的优化和调整,对国内其他金融机构和企业集团财务共享服务中心构建和运行提供有实践意义的参考和借鉴。本文采用了规范研究和案例研究相结合的方法,采取文献查阅、比较分析、案例分析等方式,通过文献综述以及理论梳理对涉及财务共享模式的理论和研究现状进行规范研究,在规范研究的基础上,结合建设银行AH省分行的实例进行分析,通过提出问题和解决问题,更加深入地探讨财务共享模式在当前中国国情下的改进方向。本文具体安排如下：第一章引言,主要描述本文的研究背景、内容、思路、方法和创新点；第二章理论基础与文献综述,主要讲述了财务共享模式的理论基础和国内外研究现状；第三章建设银行AH省分行财务共享中心现状分析,在分析财务共享中心可行性、必要性和可借鉴模式的基础上,分析建设银行AH省分行财务共享中心现状,指出当前存在的主要问题；第四章建设银行AH省分行财务共享中心模式优化研究,通过对财务共享中心的目标设定,与AH省现行模式进行对比分析,提出优化现行模式的改进建议；第五章研究结论和研究展望,总结所得出的结论,就现实情况对于未来进行展望。本文创新点：一是对国内对银行财务共享中心的研究大多数是从信息技术理论角度出发,研究如何进行组建财务共享中心。本文从商业银行财务管理角度出发,研究建设银行AH省分行财务共享中心建设后的改进问题,在前人研究基础上更加推动了银行财务共享中心模式的优化和调整。二是本文以建设银行AH省分行为例,在规范研究中加入案例分析,相对于一般的规范研究更具有说服力。
[Abstract]:With the development of economic globalization and marketization of interest rates, the traditional thinking of banking industry to obtain dividends through scale expansion has been unable to maintain the rapid growth of profits. A new period of transition and development for efficiency in the process. As an important means of enterprise financial management transformation, financial sharing center is an important part of comprehensively promoting the construction of management accounting system by the Ministry of Finance. It is also a major reform measure of standardization and flow of financial management in large enterprises. It is of great significance for enterprises to deepen the construction of management accounting system, improve the management efficiency, effectively reduce the cost, strengthen the financial management ability and enhance the comprehensive competition ability. Based on the research on the mode of financial sharing center of AH branch of China Construction Bank, this paper points out that the current mode of financial sharing center of AH branch is not clear in management orientation, and the location of personnel is not accurate. Through the comparative analysis of the establishment goal of financial sharing center and the actual management of AH provincial branch at the present stage, from the aspects of management, positioning, flow, science and technology, etc, the problems of high mobility of personnel and low level of application of science and technology are analyzed. Six aspects of assessment and corporate culture are put forward to optimize and improve the opinions, it is concluded that the financial sharing center should be matched with the financial management system, and the financial department should be promoted to transform more quickly. To fully introduce scientific and technological power and to give play to each employee's subjective initiative of the conclusion. Through the deep application research of financial sharing service, the successful experiences and lessons are summarized, and the optimization and adjustment of bank financial sharing center mode are further promoted on the basis of previous studies. It provides practical reference and reference for the construction and operation of financial sharing service center of other domestic financial institutions and enterprise groups. This paper adopts the method of combining normative research with case study, adopts the methods of literature review, comparative analysis, case analysis, etc., through literature review and theoretical combing, the paper makes a normative study on the theory and research status quo of financial sharing mode. On the basis of normative research, this paper analyzes the AH provincial branch of China Construction Bank, puts forward and resolves the problems, and probes into the direction of improvement of the financial sharing mode under the current situation of China. The main contents of this paper are as follows: the first chapter introduces the background, contents, ideas, methods and innovations of this paper, the second chapter is the theoretical basis and literature review. The third chapter analyzes the current situation of the financial sharing center of AH Branch of China Construction Bank, based on the analysis of the feasibility, necessity and model of the financial sharing center. This paper analyzes the current situation of the financial sharing center of the AH branch of China Construction Bank, points out the main problems existing in the current situation, and studies the optimization of the mode of the financial sharing center of the AH branch of the Construction Bank in the fourth chapter, through setting the objectives of the financial sharing center, Comparing with the current model of AH province, the author puts forward some suggestions to improve the current model. Chapter five studies the conclusions and prospects, summarizes the conclusions, and looks forward to the future with regard to the actual situation. The innovation of this paper is as follows: firstly, most of the domestic researches on the financial sharing center of banks are based on the theory of information technology and how to set up the financial sharing center. From the point of view of financial management of commercial banks, this paper studies the improvement of financial sharing center of China Construction Bank (AH) branch after construction, and promotes the optimization and adjustment of bank financial sharing center mode on the basis of previous studies. Second, this paper takes the AH branch of China Construction Bank as an example, adding case analysis to the normative research, which is more persuasive than the general normative research.
【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】：F832.33;F830.42

【参考文献】