财务共享服务在我国企业应用的问题研究

发布时间：2019-06-12 20:58

【摘要】：20世纪末,经济全球化的浪潮开始席卷世界,在给跨国公司带来更多机会的同时,跨国公司面临的风险和挑战也急剧增大,急需一种新的管理模式来应对面临的风险和挑战,财务共享服务管理模式便应运而生。作为一种先进的管理方式,财务共享服务模式既吸取了传统管理模式的优点,又克服了其中的缺点,是管理方法上的一种创新。财务共享服务模式经过多年的发展和完善,在国外的跨国公司取得了巨大的成功,并迅速推广至全球企业,尤其是在大数据、云计算等新型技术风靡的今天,越来越受到管理者的青睐。而我国企业引入该模式的时间较晚,目前仍处于初级应用阶段。再加上国内特有的经济体制和当前经济所处的发展阶段,不能完全照搬国外的经验和理论,财务共享服务理论本土化尚未完成,使得财务共享服务模式在我国企业的应用存在着不少问题和误区。本文以财务共享服务在我国企业的应用为研究对象,运用了规范研究法和案例分析法,以财务共享服务理论的应用为切入点展开研究。本文共分为六个部分,第一部分:主要阐述了研究背景和意义、研究方法和创新点,综述了国内外财务共享服务理论的研究现状。第二部分:首先阐述了共享服务的含义、理论基础以及应用范围等内容。然后从财务共享服务理论出发,阐述其适用的范围、优势以及与传统财务管理模式的比较等内容。第三部分:首先阐述了财务共享服务在我国企业的应用现状,然后深入分析了目前应用财务共享服务存在的问题。第四部分:列举国外企业花旗银行和SAP公司实施财务共享服务的案例,总结其成功的经验和对我国企业的启示。第五部分:针对我国企业应用财务共享服务存在的问题,借鉴国外企业成功的经验,提出我国企业应用财务共享服务的对策。第六部分:对本文进行总结,同时指出本文研究存在的不足。
[Abstract]:At the end of the 20th century, the wave of economic globalization began to sweep the world. While it brought more opportunities to transnational corporations, the risks and challenges faced by transnational corporations also increased sharply. A new management model is urgently needed to deal with the risks and challenges. The financial shared service management model emerges as the times require. As an advanced management mode, the financial sharing service mode not only absorbs the advantages of the traditional management mode, but also overcome its shortcomings, and it is an innovation in the management method. After years of development and improvement of financial sharing service model, multinational corporations in foreign countries have achieved great success, and have been rapidly extended to global enterprises, especially in big data, cloud computing and other new technologies are popular today, more and more favored by managers. However, the introduction of this model by Chinese enterprises is relatively late, and it is still in the primary application stage. In addition, the unique domestic economic system and the current economic development stage can not fully copy the foreign experience and theory, the localization of financial sharing service theory has not yet been completed, so there are many problems and misunderstandings in the application of financial sharing service model in Chinese enterprises. In this paper, the application of financial sharing service in Chinese enterprises is taken as the research object, the normative research method and case analysis method are used, and the application of financial sharing service theory is taken as the starting point to carry out the research. This paper is divided into six parts. The first part mainly expounds the research background and significance, research methods and innovations, and summarizes the research status of financial sharing service theory at home and abroad. The second part: first of all, it expounds the meaning, theoretical basis and application scope of shared services. Then, based on the theory of financial sharing service, this paper expounds its applicable scope, advantages and comparison with the traditional financial management mode. The third part: firstly, it expounds the application status of financial sharing service in Chinese enterprises, and then deeply analyzes the problems existing in the application of financial sharing service at present. The fourth part: enumerates the foreign enterprise Citibank and SAP company to implement the financial sharing service case, summarizes its successful experience and the enlightenment to our country enterprise. The fifth part: in view of the problems existing in the application of financial sharing service in Chinese enterprises, and drawing lessons from the successful experience of foreign enterprises, this paper puts forward some countermeasures for Chinese enterprises to apply financial sharing service. The sixth part: this paper summarizes, and points out the shortcomings of this study.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F279.2

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