财务共享体系实施比较

发布时间：2018-02-12 07:13

本文关键词： 财务共享实施比较关键要素　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着中国经济整体实力的提升,我国企业集团不断扩张,新业务开展、并购重组愈发频繁,集团规模也越来越大,逐渐暴露出管控难度高、运营成本增加、信息沟通不畅等问题,而效率又决定了一个企业的生死存亡,财务部门能否为企业决策提供快速的信息支持,行政部门能否降低成本提高效率,为企业提供更高的附加值成为企业家们考虑的问题。财务共享是把企业中重复的业务单元从原单位中剥离并整合到统一的单位中进行处理,实现高效底价的效果,为企业集团提供服务。共享中心在我国已运行近十年,越来越多的大型集团加入到建设共享中心的行列。十年的建立过程给我们带来了宝贵的经验。本文通过分析比较六家不同行业的企业集团在建立共享中心时的异同,希望能给接下来建立共享服务中心的企业一些参考。本文还阐述了B企业初步探索实施共享中心的思路,介绍了其实施共享中心的战略定位、模式选择、选址、导入的业务流程、信息系统的建立及预期实现的价值,具有现实意义。文章的最后对共享服务中心进行了展望,如人工智能、发票自动验证抵扣、会计人员的从业风险等。
[Abstract]:With the overall strength of China economic improvement, our country enterprise group expansion, new business development, mergers and acquisitions have become more frequent, the group scale is also growing, gradually exposed the control difficulty, increased operating costs, the problem of poor communication and efficiency but also decides an enterprise's financial sector can provide fast and of vital importance. The information support for the enterprise decision-making, administrative departments can reduce cost and improve efficiency, provide added value to become entrepreneurs consider more for the enterprise. Financial sharing is to repeat unit in the enterprise business from the original unit in stripping and integrated into the unified unit for processing, to achieve efficient price effect, to provide services for enterprise group. Sharing center in China has been running for nearly ten years, a large group of more and more added to the construction of sharing center ranks. Established ten years has brought us Valuable experience. In this paper, by analyzing the similarities and differences of six different industry enterprise groups in the establishment of sharing center, hoping to establish the next shared service center enterprises some reference. This paper also expounds the preliminary exploration of implementation of B enterprise sharing center idea, introduces the implementation of shared strategic positioning, center location, mode selection the import business process, and establish information system to achieve the expected value, is of practical significance. Finally, the prospects of the shared service center, such as artificial intelligence, automatic verification of invoice deduction, accounting personnel risk.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

【参考文献】