基于财务共享服务的财务转型问题及对策研究

发布时间：2018-03-13 23:30

本文选题：财务共享服务　切入点：财务转型　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】：目前,在这个经济快速发展的时代,为了跟上环境的改变和企业的自身发展,很多企业正在进行财务转型,企业的财务工作的重心必须由核算转向管理决策,才能帮助企业实现更大价值。FSSC(财务共享服务中心)是实现财务转型的一种有效手段,它有效地实现了财务集中,并将基础的核算工作与管理决策工作分离开来,以便于更好地明确财务会计与管理会计各自工作,更好地相互配合,更好地发挥财务的管理作用,从而实现财务转型。目前对于财务共享与财务转型的研究很多,但是少有把二者结合起来研究的。本文以财务共享服务基础上的企业财务转型理论和实践为研究内容,注重理论在实践中的应用,以A集团公司财务转型实践中财务共享服务模式的成功应用为案例,研究基于财务共享服务的财务转型,为财务转型实践过程中出现的问题提出决策参考。理论部分梳理了前人的文献,介绍了财务共享服务和财务转型的含义,介绍了相关的委托代理和规模经济理论,阐述了财务共享服务中心在财务转型中发挥的作用,论述了财务转型的必要性。实践部分以行业领导企业A集团公司为例,阐述了A集团财务转型的动因和预期目标以及A集团的财务转型现状,找出了构建财务共享中心后进一步实现财务转型过程中存在的障碍,以及解决对策。完善了财务转型理论,补充了转型实践研究,为其他企业财务转型提供知识积累和方法借鉴,为基于财务共享服务的财务转型提供实践决策上的支撑和保障。
[Abstract]:At present, in this era of rapid economic development, in order to keep up with the changes in the environment and the development of enterprises themselves, many enterprises are undergoing financial transformation. The focus of financial work of enterprises must be shifted from accounting to management decisions. Ability to help enterprises achieve greater value. FSSC. is an effective means to realize financial transformation. It effectively realizes financial centralization and separates basic accounting work from management decision making. In order to better clarify the respective work of financial accounting and management accounting, to better cooperate with each other, to better play the role of financial management, and thus to achieve financial transformation. At present, there are a lot of studies on financial sharing and financial transformation. However, there are few researches on the combination of the two. This paper focuses on the theory and practice of enterprise financial transformation based on financial sharing service, focusing on the application of the theory in practice. Taking the successful application of financial sharing service model in the practice of financial transformation of group A company as an example, this paper studies the financial transformation based on financial sharing service. The theoretical part combs the previous literature, introduces the meaning of financial sharing service and financial transformation, introduces the related principal-agent and economies of scale theory. This paper expounds the role of financial sharing service center in financial transformation, and discusses the necessity of financial transformation. This paper expounds the motivation and expected goal of the financial transformation of group A and the present situation of the financial transformation of group A, and finds out the obstacles existing in the process of further realizing the financial transformation after the construction of the financial sharing center. It also provides knowledge accumulation and method reference for the financial transformation of other enterprises, and provides practical support and guarantee for the financial transformation based on financial sharing services.
【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

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