本文關鍵詞： 財務共享服務 中石化 流程　出處：《河北經(jīng)貿(mào)大學》2017年碩士論文　論文類型：學位論文

【摘要】：財務共享服務是最近幾年企業(yè)財務管理創(chuàng)新出的一種新模式,率先實施財務共享的中國企業(yè)通過實踐印證了共享為企業(yè)帶來的效益。在大數(shù)據(jù)的時代背景下,現(xiàn)代信息技術的應用在企業(yè)管理中占據(jù)著越來越重要的地位,網(wǎng)絡技術、電子科技在財務工作中發(fā)揮著越來越強大的作用。財務共享服務充分利用信息技術,注重企業(yè)的組織結(jié)構調(diào)整和流程管理,能夠服務于財務與業(yè)務、戰(zhàn)略的一體化的企業(yè)目標。為順應“互聯(lián)網(wǎng)+”時代背景下的國家財務信息化政策要求,滿足“L型發(fā)展”階段對降本增效和加強集團管控能力的強烈需求,企業(yè)逐漸將目光投向財務共享服務,以期財務共享服務幫助實現(xiàn)企業(yè)財務會計向管理會計轉(zhuǎn)型。本文以中石化實施財務共享服務的例子作為研究對象,進行案例研究,首先,說明中石化財務共享服務的實施是大勢所趨,介紹了國內(nèi)外學者的理論觀點,展示了本文的目的和意義。其次,分析了財務共享服務的特點和理論依據(jù)。然后,結(jié)合中石化財務共享服務的現(xiàn)實情況,分析了實施財務共享前的公司狀況,發(fā)現(xiàn)建設財務共享服務體系四個關鍵因素之間的緊密關系:戰(zhàn)略規(guī)劃和組織管理緊密結(jié)合,組織管理以流程管理為核心,信息技術為財務共享提供信息化支撐平臺。最終,分析財務共享效果,根據(jù)問題提出建議。文章通過對財務共享服務中心的實踐研究,為國內(nèi)大型企業(yè)集團的財務共享服務模式設計提供一定的參考,希望對類似企業(yè)具有一定的借鑒意義。
[Abstract]:Financial Shared Services is a new mode in recent years enterprise financial management innovation, take the lead in the implementation of Financial Shared Chinese enterprise through the practice confirms the sharing of benefits for the enterprise. In the big data era, the application of modern information technology in enterprise management occupy an increasingly important position, network technology electronic science and technology, playing an increasingly powerful role in the financial work. Financial shared services make full use of information technology, enterprises pay attention to adjust the organization structure and process management, to serve the financial and business, a strategy of enterprises. In order to comply with the "national financial information policy Internet plus" background requirements to meet the strong demand, "L development" stage of lowering the efficiency and strengthen the group's ability to control the enterprises gradually focus on Financial Shared Services to Financial Shared Services To help enterprises achieve the transition to the financial accounting management accounting. Based on the implementation of Sinopec Financial Shared Service example as the research object, case study, first of all, that Sinopec financial shared services implementation is represent the general trend, introduces the theoretical viewpoints of scholars at home and abroad, demonstrates the purpose and significance of this paper. Secondly, analyze the financial characteristics and sharing based on the theory of service. Then, according to the practical situation of Sinopec financial shared services, analyzes the implementation of company financial situation before sharing, found the close relationship between the construction of financial sharing service system of four key factors: the combination of strategic planning and organizational management, organization management to process management as the core, to provide information technology support platform for information technology financial sharing. Finally, the analysis of financial sharing effect, according to the problems are proposed. Based on the Financial Shared Service Center The practice research provides a certain reference for the design of the financial sharing service mode of the large enterprise groups in China, and hopes to have some reference for similar enterprises.

【學位授予單位】：河北經(jīng)貿(mào)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.72;F406.7
，

本文編號：1462091