本文選題：標(biāo)準(zhǔn)化 + 信息化�。� 參考：《電子科技大學(xué)》2017年碩士論文

【摘要】：隨著經(jīng)濟(jì)全球化的發(fā)展,企業(yè)跨國家跨區(qū)域跨行業(yè)經(jīng)營日益普遍,分支機(jī)構(gòu)不斷擴(kuò)張,企業(yè)管理幅度不斷增大。財(cái)務(wù)管理在企業(yè)管理中居于中心地位,而傳統(tǒng)模式的財(cái)務(wù)管理已經(jīng)越來越不能滿足企業(yè)集團(tuán)高速發(fā)展的需要,暴露出越來越多的劣勢,主要表現(xiàn)在傳統(tǒng)財(cái)務(wù)管理模式規(guī)模不經(jīng)濟(jì),運(yùn)行成本高,運(yùn)營效率低,母子公司信息不對稱,集團(tuán)管控和協(xié)調(diào)難度大。在這種形勢下,迫切需要進(jìn)行財(cái)務(wù)轉(zhuǎn)型,推動財(cái)務(wù)變革,以信息技術(shù)為支撐,構(gòu)建新的財(cái)務(wù)管理架構(gòu),優(yōu)化財(cái)務(wù)處理流程,提升財(cái)務(wù)管理能力。本論文正是針對上述問題,運(yùn)用財(cái)務(wù)共享服務(wù)和財(cái)務(wù)管理模式相關(guān)理論,通過實(shí)踐探索和理論研究相結(jié)合,調(diào)研長虹集團(tuán)財(cái)務(wù)管理現(xiàn)狀,梳理存在的問題,分析存在問題的本質(zhì)原因;然后引入財(cái)務(wù)共享服務(wù)理念,構(gòu)建財(cái)務(wù)共享服務(wù)中心,夯實(shí)業(yè)務(wù)財(cái)務(wù)部門職責(zé),挖掘戰(zhàn)略財(cái)務(wù)部門潛能,構(gòu)建共享財(cái)務(wù)、業(yè)務(wù)財(cái)務(wù)、戰(zhàn)略財(cái)務(wù)三位一體的新型集團(tuán)財(cái)務(wù)管理模式,鼓勵(lì)財(cái)務(wù)經(jīng)營創(chuàng)造價(jià)值。通過實(shí)踐驗(yàn)證,證明基于財(cái)務(wù)共享服務(wù)的集團(tuán)財(cái)務(wù)管理模式的實(shí)施效果是顯著的,形成了統(tǒng)一的核算平臺,提高了核算的效率效果,加強(qiáng)了集團(tuán)的風(fēng)險(xiǎn)管控,增加了公司的經(jīng)濟(jì)效益,提升了長虹的品牌價(jià)值。本論文提出了財(cái)務(wù)共享服務(wù)中心的構(gòu)建路徑,需要制定統(tǒng)一標(biāo)準(zhǔn)、搭建信息系統(tǒng)、注重落地實(shí)施。標(biāo)準(zhǔn)化和信息化是提供財(cái)務(wù)共享服務(wù)的保障,制定的共享標(biāo)準(zhǔn)包括組織架構(gòu)標(biāo)準(zhǔn)、業(yè)務(wù)流程標(biāo)準(zhǔn)、服務(wù)水平標(biāo)準(zhǔn)、會計(jì)附件標(biāo)準(zhǔn)、會計(jì)數(shù)據(jù)標(biāo)準(zhǔn)、共享移管標(biāo)準(zhǔn)等;只有借助財(cái)務(wù)信息化建設(shè),才能落地和固化再造后的業(yè)務(wù)流程和各項(xiàng)處理標(biāo)準(zhǔn);在落地實(shí)施過程中,通過“搶單”計(jì)件計(jì)薪、“眾包”解決生產(chǎn)瓶頸等運(yùn)營機(jī)制,能夠取得較好的實(shí)施效果。對于財(cái)務(wù)共享服務(wù)來說,客戶滿意是目標(biāo),效率、質(zhì)量、成本是關(guān)鍵。本論文的研究結(jié)果對國內(nèi)其他企業(yè)財(cái)務(wù)共享服務(wù)中心的構(gòu)建和運(yùn)行、財(cái)務(wù)管理模式的改革和轉(zhuǎn)型,可以提供有實(shí)踐意義的借鑒和參考,從而推動我國企業(yè)財(cái)務(wù)管理水平不斷提升。
[Abstract]:With the development of economic globalization, cross-regional and cross-industry management of transnational enterprises is becoming more and more common, branches are expanding, and the extent of enterprise management is increasing. Financial management plays a central role in enterprise management, but the traditional mode of financial management has been more and more unable to meet the needs of the rapid development of enterprise groups, exposing more and more disadvantages. The main performance of the traditional financial management mode is that the scale of the traditional financial management mode is not economical, the operation cost is high, the operation efficiency is low, the information of the parent and subsidiary companies is asymmetric, and the group management and coordination is difficult. In this situation, it is urgent to carry out financial transformation, promote financial reform, build a new financial management structure, optimize the financial processing process, and enhance the financial management ability, which is supported by information technology. This paper aims at the above problems, applies the theory of financial sharing service and financial management mode, through the combination of practical exploration and theoretical research, investigates the current situation of financial management of Changhong Group, combing the existing problems. Analyze the essential reason of the existing problems, then introduce the concept of financial sharing service, construct the financial sharing service center, consolidate the responsibility of the business finance department, tap the potential of the strategic finance department, construct the shared finance and business finance, The new financial management mode of strategic finance trinity encourages financial management to create value. Through practical verification, it is proved that the implementation effect of group financial management model based on financial sharing service is remarkable, which forms a unified accounting platform, improves the efficiency of accounting, and strengthens the risk management and control of the group. Increased the company's economic benefits, enhance the brand value of Changhong. This paper puts forward the construction path of financial sharing service center, which needs to establish unified standard, build information system and pay attention to the implementation of landing. Standardization and information is the guarantee to provide financial sharing service. The shared standards include organizational structure standard, business process standard, service level standard, accounting attachment standard, accounting data standard, shared management standard and so on. Only with the aid of financial information construction, can the business process and various processing standards after landing and solidifying and reengineering be brought to the ground. In the implementation of the landing, the operation mechanism such as "scooping the bill" and "crowdsourcing" to solve the bottleneck of production and other operational mechanisms will be solved through "claim sheet" and "crowdsourcing". Can achieve better implementation results. For financial sharing services, customer satisfaction is the goal, efficiency, quality, cost is the key. The results of this paper can provide practical reference for the construction and operation of financial sharing service center and the reform and transformation of financial management mode in other domestic enterprises. In order to promote the level of financial management of enterprises in China constantly improve.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.6

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