适应集权型集团公司经营的财务共享模式及其应用研究

发布时间：2018-05-01 15:35

本文选题：财务共享 + 集权型集团　；参考：《沈阳理工大学》2017年硕士论文

【摘要】：随着信息技术迅猛发展、全球经济贸易合作进一步的深入,集权型集团公司不断地扩大规模,来应对竞争日益激烈的市场,但随之而来的管理成本的增加却阻碍了集团的发展。财务共享模式作为一种新的财务管理模式,通过集中整合集团内部低附加值的具有重复性的财务业务,交由财务共享中心统一处理,降低了集团管理成本、提高效率,提升了集团集中管控的能力。本文在充分学习研究财务共享服务的相关理论和文献的基础上,对共享服务模式的概念、基本特征、类别、发展过程及理论基础进行归纳,并进一步总结财务共享模式的类别优点、适用性以及实施财务共享模式的关键因素。其次,从集权型集团公司的3个主要特征出发,分析了集权型集团引入财务共享模式的必要性和引入基础,进而提出集权型集团实施财务共享模式的基本要求。再者,结合前面提出的基本要求构建集权型集团公司财务共享模式实施框架,主要从财务共享系统功能包括核算模块功能、预算管理模块功能、资金管理模块功能、集团组织体系的框架及设计要求,集团管理制度改革要求三个方面阐述实施框架。最后以FS集团为案例进行财务共享模式的设计,分析了FS集团的背景后,针对其财务问题以及实施财务共享模式的要求,具体设计了FS集团的核算业务流程、预算管理业务流程以及资金管理业务流程,设计了集团整体的财务组织结构和财务岗位,并阐述管理制度改革的主要内容,成功地将财务共享模式实施框架应用于FS集团,相信这个财务共享模式实施框架会对其他需要实施财务共享模式的集权型集团一定的启发。
[Abstract]:With the rapid development of information technology and the further development of global economic and trade cooperation, centralized group companies continue to expand their scale to cope with the increasingly fierce competition in the market, but the increase of management costs hinders the development of the group. As a new financial management mode, financial sharing mode can reduce the group management cost and improve the efficiency by centralizing and integrating the repetitive financial business with low added value within the group and handing it over to the financial sharing center. Improved the group's ability to centralize control. On the basis of studying the relevant theories and literature of financial sharing service, this paper summarizes the concept, basic characteristics, categories, development process and theoretical basis of shared service model. It also summarizes the advantages of the financial sharing model, its applicability and the key factors to implement the financial sharing model. Secondly, starting from the three main characteristics of centralized group company, this paper analyzes the necessity and basis of introducing financial sharing mode into centralized group, and then puts forward the basic requirements for centralized group to implement financial sharing mode. Furthermore, according to the basic requirements put forward above, the implementation framework of financial sharing mode of centralized group company is constructed, which mainly includes accounting module function, budget management module function, fund management module function, financial sharing system function including accounting module function, budget management module function, fund management module function. The framework and design requirements of the group organization system and the reform requirements of the group management system are discussed in three aspects: the implementation framework. Finally, taking FS Group as a case to design the financial sharing mode, after analyzing the background of FS Group, aiming at its financial problems and the requirements of implementing the Financial sharing Model, the paper designs the accounting business process of FS Group. Budget management business process and fund management business process, designed the whole financial organization structure and financial position of the group, and expounded the main contents of the management system reform, successfully applied the financial sharing mode implementation framework to FS group. It is believed that the implementation framework of the financial sharing model will enlighten other centralized groups that need to implement the financial sharing model.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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