本文關(guān)鍵詞： 財(cái)務(wù)共享服務(wù) 中石化 流程　出處：《河北經(jīng)貿(mào)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：財(cái)務(wù)共享服務(wù)是最近幾年企業(yè)財(cái)務(wù)管理創(chuàng)新出的一種新模式,率先實(shí)施財(cái)務(wù)共享的中國(guó)企業(yè)通過(guò)實(shí)踐印證了共享為企業(yè)帶來(lái)的效益。在大數(shù)據(jù)的時(shí)代背景下,現(xiàn)代信息技術(shù)的應(yīng)用在企業(yè)管理中占據(jù)著越來(lái)越重要的地位,網(wǎng)絡(luò)技術(shù)、電子科技在財(cái)務(wù)工作中發(fā)揮著越來(lái)越強(qiáng)大的作用。財(cái)務(wù)共享服務(wù)充分利用信息技術(shù),注重企業(yè)的組織結(jié)構(gòu)調(diào)整和流程管理,能夠服務(wù)于財(cái)務(wù)與業(yè)務(wù)、戰(zhàn)略的一體化的企業(yè)目標(biāo)。為順應(yīng)“互聯(lián)網(wǎng)+”時(shí)代背景下的國(guó)家財(cái)務(wù)信息化政策要求,滿足“L型發(fā)展”階段對(duì)降本增效和加強(qiáng)集團(tuán)管控能力的強(qiáng)烈需求,企業(yè)逐漸將目光投向財(cái)務(wù)共享服務(wù),以期財(cái)務(wù)共享服務(wù)幫助實(shí)現(xiàn)企業(yè)財(cái)務(wù)會(huì)計(jì)向管理會(huì)計(jì)轉(zhuǎn)型。本文以中石化實(shí)施財(cái)務(wù)共享服務(wù)的例子作為研究對(duì)象,進(jìn)行案例研究,首先,說(shuō)明中石化財(cái)務(wù)共享服務(wù)的實(shí)施是大勢(shì)所趨,介紹了國(guó)內(nèi)外學(xué)者的理論觀點(diǎn),展示了本文的目的和意義。其次,分析了財(cái)務(wù)共享服務(wù)的特點(diǎn)和理論依據(jù)。然后,結(jié)合中石化財(cái)務(wù)共享服務(wù)的現(xiàn)實(shí)情況,分析了實(shí)施財(cái)務(wù)共享前的公司狀況,發(fā)現(xiàn)建設(shè)財(cái)務(wù)共享服務(wù)體系四個(gè)關(guān)鍵因素之間的緊密關(guān)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(shù)為財(cái)務(wù)共享提供信息化支撐平臺(tái)。最終,分析財(cái)務(wù)共享效果,根據(jù)問(wèn)題提出建議。文章通過(guò)對(duì)財(cái)務(wù)共享服務(wù)中心的實(shí)踐研究,為國(guó)內(nèi)大型企業(yè)集團(tuán)的財(cái)務(wù)共享服務(wù)模式設(shè)計(jì)提供一定的參考,希望對(duì)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(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.72;F406.7
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本文編號(hào)：1462091