發(fā)布時(shí)間：2018-05-31 10:57

  本文選題：財(cái)務(wù)共享服務(wù) + 財(cái)務(wù)轉(zhuǎn)型��； 參考：《西安理工大學(xué)》2017年碩士論文

【摘要】：經(jīng)濟(jì)全球化進(jìn)程的加快和管理難度的增加,帶來了商業(yè)形式和管理模式的不斷挑戰(zhàn)和顛覆�？茖W(xué)技術(shù)的發(fā)展不僅改變了生活也改變了企業(yè)的管理行為,也促進(jìn)了財(cái)務(wù)管理模式的轉(zhuǎn)變。公司管理質(zhì)量和效率下降主要表現(xiàn)為:集團(tuán)控制更難;企業(yè)的財(cái)務(wù)和經(jīng)營(yíng)風(fēng)險(xiǎn)增加。于是,財(cái)務(wù)共享服務(wù)成為了促進(jìn)企業(yè)財(cái)務(wù)管理轉(zhuǎn)型的橋梁。經(jīng)濟(jì)全球化步伐的加快,跨國(guó)業(yè)務(wù)的不斷增加,給我國(guó)的大型企業(yè)集團(tuán)帶來了更多的發(fā)展機(jī)會(huì),隨著企業(yè)規(guī)模的不斷擴(kuò)大,分支機(jī)構(gòu)逐漸增加,使得原有分散的財(cái)務(wù)模式難以適應(yīng)整體形勢(shì)的變化。財(cái)務(wù)共享服務(wù)的出現(xiàn)很好地解決了以上問題。財(cái)務(wù)共享服務(wù)中心模式起源于二十世紀(jì)八十年代,并在二十世紀(jì)九十年代開始大規(guī)模運(yùn)用于歐洲和北美等地區(qū),在二十一世紀(jì)我國(guó)開始吸收借鑒該模式,并取得了良好的效果。當(dāng)今,在這個(gè)大數(shù)據(jù)的時(shí)代,“信息共享”和“互聯(lián)網(wǎng)+”的理念為大型企業(yè)的轉(zhuǎn)型升級(jí)與發(fā)展提供了新的思維。然而,我國(guó)眾多企業(yè)集團(tuán)關(guān)于財(cái)務(wù)共享服務(wù)的發(fā)展進(jìn)度相差很大,已建立起財(cái)務(wù)共享中心的企業(yè)集團(tuán)如何更好地在此大環(huán)境下推進(jìn)財(cái)務(wù)轉(zhuǎn)型地進(jìn)程,完善財(cái)務(wù)共享流程服務(wù)體系,隨著經(jīng)營(yíng)管理方式的變革和財(cái)務(wù)職能的不斷優(yōu)化,財(cái)務(wù)共享服務(wù)的優(yōu)化勢(shì)在必行。本文主要采用了規(guī)范研究與案例分析相結(jié)合的方法進(jìn)行研究,基于己有的財(cái)務(wù)共享服務(wù)的理論研究和X集團(tuán)的案例,參考了企業(yè)導(dǎo)師孫素榮高級(jí)會(huì)計(jì)師的指導(dǎo)建議,通過實(shí)地調(diào)研及訪談深入了解X集團(tuán)財(cái)務(wù)共享服務(wù)的現(xiàn)狀,并建立評(píng)價(jià)模型,對(duì)目前財(cái)務(wù)共享狀況進(jìn)行評(píng)價(jià),發(fā)現(xiàn)現(xiàn)存的問題,因地制宜地從內(nèi)部用戶、業(yè)務(wù)流程、學(xué)習(xí)與發(fā)展的角度提出了該集團(tuán)財(cái)務(wù)共享服務(wù)中的具體改進(jìn)方案,涉及到組織架構(gòu)與人員管理、流程優(yōu)化、信息系統(tǒng)、溝通機(jī)制等方面。最后,制定了X集團(tuán)財(cái)務(wù)共享服務(wù)改進(jìn)的實(shí)施保障。本文所研究的財(cái)務(wù)共享服務(wù)中的改進(jìn)對(duì)于X集團(tuán)的發(fā)展及財(cái)務(wù)轉(zhuǎn)型有很大的實(shí)用價(jià)值,對(duì)于X集團(tuán)財(cái)務(wù)共享服務(wù)的發(fā)展與后續(xù)優(yōu)化具有借鑒作用。同時(shí),也可以為同類企業(yè)提供參考和借鑒。
[Abstract]:The acceleration of the process of economic globalization and the increase of management difficulties have brought challenges and subversions to business forms and management models. The development of science and technology not only changes the life and the management behavior of enterprises, but also promotes the change of financial management mode. The quality and efficiency of corporate management decline mainly as follows: group control is more difficult; financial and operational risks increase. As a result, financial sharing service has become a bridge to promote the transformation of enterprise financial management. With the acceleration of the pace of economic globalization and the continuous increase of transnational business, it has brought more development opportunities to large enterprise groups in our country. With the continuous expansion of the scale of enterprises, the number of branches has gradually increased. So that the original decentralized financial model is difficult to adapt to the overall situation changes. The emergence of financial sharing services solves the above problems well. The model of financial shared service center originated in the eighties of the 20th century and began to be used in Europe and North America on a large scale in the 1990s. In the 21 century China began to absorb and learn from the model and achieved good results. Nowadays, in this era of big data, the concepts of "information sharing" and "Internet" provide new ideas for the transformation and development of large enterprises. However, the development progress of financial sharing services of many enterprise groups in our country is very different. How can the enterprise groups that have established financial sharing centers better promote the process of financial transformation in this environment? With the reform of management mode and the continuous optimization of financial function, it is imperative to optimize the financial sharing service. This paper mainly adopts the method of combining normative research with case analysis. Based on the theoretical research of financial sharing service and the case of X Group, this paper refers to the guidance suggestions of Sun Surong, a senior accountant, who is a mentor of the enterprise. Through on-the-spot investigation and interview, we can deeply understand the current situation of financial sharing service in X Group, and establish an evaluation model to evaluate the current financial sharing situation, and find out the existing problems, according to the local conditions from the internal users, business processes, From the point of view of learning and development, this paper puts forward the concrete improvement scheme of financial sharing service of the group, which involves organizational structure and personnel management, process optimization, information system, communication mechanism and so on. Finally, the implementation guarantee of X Group financial sharing service improvement is established. The improvement of financial sharing services studied in this paper is of great practical value for the development and financial transformation of X Group, and can be used as a reference for the development and subsequent optimization of financial sharing services in Group X. At the same time, it can also provide reference and reference for similar enterprises.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.92

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