企业集团财务共享中心管理框架构建与应用研究

发布时间：2018-05-20 19:16

本文选题：企业集团 + 财务共享服务中心　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：随着我国经济的发展和进步,企业的规模随着其不断的兼并、收购、建立新的公司、业务部门等行为而逐渐扩大,加剧了企业的管理困难。为了适应经济发展带来的变化,财务共享这一新型的财务管理模式日益兴起。财务共享服务中心的建立以会计核算的集中化和流程化为指导,不仅有利于总部对分支机构统一管理,还有助于企业提高整体效率、降低成本,因此逐渐成为企业管理的主流。当企业纷纷建立起财务共享服务中心时,如何管理中心的运营便成为财务共享中心相关研究与实践的一个重点内容。本论文首先介绍了财务共享服务中心的相关理论,然后阐述了运营管理框架所包含的内容以及管理的关键要素。接着再以A企业财务共享服务中心运营管理框架的构建为例,介绍A企业财务共享服务中心的构建情况如构建目的、原则和职能定位,分析其共享中心的主要功能。以管理框架中的四方面内容深入分析A企业的管理框架构建。最后分析共享中心存在的问题并提出建议,总结其管理要点,从而得到启示以使公司更有效地管理好财务共享服务中心,使得其更好地发挥优势,也有助于其他企业参考借鉴。
[Abstract]:With the development and progress of our country's economy, the scale of the enterprise expands gradually with its continuous merger, acquisition, establishment of new company, business department and so on, which aggravate the difficulty of enterprise management. In order to adapt to the changes brought about by economic development, financial sharing, a new financial management mode, is emerging day by day. The establishment of the financial sharing service center is guided by the centralization and flow of accounting, which is not only conducive to the unified management of branches by headquarters, but also helps enterprises to improve their overall efficiency and reduce their costs, thus gradually becoming the mainstream of enterprise management. When enterprises set up financial sharing service center, how to manage the center has become an important part of the research and practice of financial sharing center. This paper first introduces the related theories of Financial sharing Service Center, and then expounds the contents of the operational management framework and the key elements of the management. Then taking the construction of A enterprise financial sharing service center operation and management framework as an example, this paper introduces the construction situation of A enterprise financial sharing service center, such as the purpose, principle and function orientation, and analyzes the main functions of the share center. This paper analyzes the construction of A enterprise management framework with four aspects of management framework. Finally, this paper analyzes the problems existing in the sharing center, puts forward some suggestions, summarizes the main points of its management, so as to make the company manage the financial sharing service center more effectively, make it play its advantages better, and help other enterprises to refer to it.
【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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