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黑龍江墾區(qū)財(cái)務(wù)共享服務(wù)中心構(gòu)建研究

發(fā)布時(shí)間:2018-03-30 03:37

  本文選題:黑龍江墾區(qū) 切入點(diǎn):財(cái)務(wù)共享服務(wù)中心 出處:《黑龍江八一農(nóng)墾大學(xué)》2014年碩士論文


【摘要】:黑龍江墾區(qū)(簡(jiǎn)稱(chēng)墾區(qū))作為中國(guó)農(nóng)業(yè)企業(yè)的龍頭,擔(dān)負(fù)著推動(dòng)現(xiàn)代農(nóng)業(yè)建設(shè)和維護(hù)國(guó)家糧食安全的重任。較之農(nóng)業(yè)的現(xiàn)代化,墾區(qū)卻在財(cái)務(wù)管理方面相對(duì)滯后,財(cái)務(wù)機(jī)構(gòu)臃腫、管理效率低、管理成本居高不下等問(wèn)題已經(jīng)嚴(yán)重制約了墾區(qū)經(jīng)濟(jì)的可持續(xù)發(fā)展,墾區(qū)財(cái)務(wù)管理方式轉(zhuǎn)型迫在眉睫。 財(cái)務(wù)共享服務(wù)作為一種新型的財(cái)務(wù)管理模式,,能夠有效地降低企業(yè)的運(yùn)營(yíng)成本,提升企業(yè)的控制力和核心競(jìng)爭(zhēng)力,越來(lái)越受到理論界和實(shí)務(wù)界的青睞。財(cái)務(wù)共享服務(wù)模式在我國(guó)的研究和應(yīng)用尚處于起步階段,而且它的應(yīng)用主要集中于通信、金融、保險(xiǎn)、制造業(yè)等行業(yè),在農(nóng)業(yè)企業(yè)的應(yīng)用尚且處于空白。 論文在黑龍江墾區(qū)財(cái)務(wù)變革的背景下,提出在墾區(qū)構(gòu)建財(cái)務(wù)共享服務(wù)中心的構(gòu)想。全文共分五部分:第一部分為引言,明確本文的研究背景、目的、意義、國(guó)內(nèi)外研究動(dòng)態(tài)、本文的研究思路及主要內(nèi)容。第二部分是理論探討,從共享服務(wù)的概念、通用模式、適用性及實(shí)施動(dòng)因進(jìn)行了系統(tǒng)地分析和概括。第三部分介紹了墾區(qū)的整體狀況以及財(cái)務(wù)狀況,并在此基礎(chǔ)上分析了墾區(qū)實(shí)施財(cái)務(wù)共享服務(wù)的可行性。第四部分為墾區(qū)構(gòu)建共享服務(wù)中心的方案設(shè)計(jì),包括構(gòu)建目標(biāo)與原則、選址、組織機(jī)構(gòu)設(shè)置、標(biāo)準(zhǔn)化流程管理、評(píng)價(jià)指標(biāo)體系構(gòu)建等。第五部分是結(jié)論與不足。
[Abstract]:Heilongjiang reclamation area (hereinafter referred to as reclamation) leading agricultural enterprises Chinese, should take responsibility of promoting the construction of modern agriculture and maintaining national food security. With the modernization of agriculture, the reclamation area is relatively backward in financial management, financial institutions are overstaffed, low efficiency of management, management costs have seriously hampered the sustainable development of reclamation area economy the way in financial management transformation is imminent.
Financial shared services as a new mode of financial management, can effectively reduce the operating costs of enterprises, improve enterprise control ability and core competitiveness, more and more theory and practice in favor of. Financial Shared Services Model Research and application in our country is still in the initial stage, and its application mainly in communications, finance, insurance, manufacturing and other industries, is still in the blank in application of agricultural enterprises.
In the reclamation area of Heilongjiang under the background of financial reform, put forward the idea of building of Financial Shared Services Center in the reclamation area. The thesis is divided into five parts: the first part is the introduction, clear the research background, purpose, significance, research trends at home and abroad, the research ideas and the main content. The second part is the theoretical study, from the concept of the general model, shared services, applicability and implementation motivation are systematically analyzed and summarized. The third part introduces the general situation of reclamation area and financial situation, and based on the analysis of the feasibility of the implementation of financial shared services. The fourth part is the construction of reclamation scheme design of Shared Service Center for the reclamation area, including the construction goal and principle, the location, organization, standardized process management, construction of evaluation index system. The fifth part is the conclusion and shortage.

【學(xué)位授予單位】:黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類(lèi)號(hào)】:F302.6

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