本文關(guān)鍵詞：JH汽車公司財務(wù)共享服務(wù)中心構(gòu)建研究　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：進入新世紀以來,我國汽車產(chǎn)業(yè)快速發(fā)展,形成了種類齊全、配套完整的產(chǎn)業(yè)體系。與此同時,我國汽車產(chǎn)業(yè)大而不強的問題依然突出,核心技術(shù)掌握不足,產(chǎn)業(yè)鏈條存在短板,產(chǎn)能過剩風(fēng)險顯現(xiàn),加之新能源補貼退坡,汽車產(chǎn)業(yè)發(fā)展形勢面臨重大變化,JH汽車企業(yè)處在這樣的行業(yè)背景下,企業(yè)實力亟待提升。而財務(wù)共享服務(wù)這種新型的財務(wù)管理模式為大型企業(yè)集團經(jīng)營決策層以及各層級業(yè)務(wù)單位提供全方位的財務(wù)服務(wù),是未來大型企業(yè)集團改進經(jīng)營管理有效促進整體管理水平提升的改革方向。2015年,十八屆五中全會首提共享經(jīng)濟概念。而早在2013年12月,財政部就以[2013]20號文印發(fā)了《企業(yè)會計信息化工作規(guī)范》。其中第三十四條規(guī)定指出:"分公司、子公司數(shù)量多、分布廣的大型企業(yè)、企業(yè)集團應(yīng)當(dāng)探索利用信息技術(shù)促進會計工作的集中,逐步建立財務(wù)共享服務(wù)中心",也為大型企業(yè)集團改革企業(yè)管理體制、機構(gòu)重組、提升企業(yè)核心競爭力提供了政策依據(jù)。本文基于規(guī)模經(jīng)濟、業(yè)務(wù)流程再造和集權(quán)化及扁平化管理等理論,運用文獻研究法和經(jīng)驗總結(jié)法,梳理了相關(guān)概念及文獻,以JH汽車公司基礎(chǔ)研究財務(wù)共享中心的構(gòu)建問題。從統(tǒng)籌項目整體實施的角度,針對JH整車制造企業(yè)提出合理化的共享中心實施建議;從整合成本核算的角度出發(fā),力求做到對整車相關(guān)成本信息歸集,確保成本核算的準確性、完整性。從企業(yè)信息化平臺的建設(shè)的角度,對于風(fēng)險管控、資源使用效率、運營成本降低等方面都有不同程度的幫助。在服務(wù)于本企業(yè)的同時,也希望能對相關(guān)制造型企業(yè)財務(wù)共享中心的建設(shè)提供切實可行的實施方案。從共享中心的概念和理論出發(fā),提出財務(wù)共享中心的構(gòu)建思路。本文主要分為六部分:第一章,緒論。主要介紹相關(guān)研究背景及研究意義,對國內(nèi)外財務(wù)共享服務(wù)中心的理論研究現(xiàn)狀進行梳理,闡明相關(guān)研究方法及本文的創(chuàng)新點。第二章,相關(guān)概念及理論基礎(chǔ)。簡要介紹財務(wù)共享服務(wù)中心的概念、運營模式及構(gòu)建要素,為研究提供理論基礎(chǔ)。第三章,對實施構(gòu)建財務(wù)共享中心的目標企業(yè)JH汽車公司進行相關(guān)介紹,說明其財務(wù)管理現(xiàn)狀,分析其財務(wù)管理現(xiàn)存的問題以及原因分析。第四章,對JH汽車公司共享服務(wù)中心進行整體構(gòu)建,在構(gòu)建初期進行必要性和可行性研究,后針對財務(wù)共享服務(wù)中心的構(gòu)建內(nèi)容進行梳理,主要從其職能和目標、機構(gòu)設(shè)置和流程再造、服務(wù)對象和業(yè)務(wù)范圍等幾個維度出發(fā)考慮。針對其具體的實施步驟做詳細闡述,就項目構(gòu)建過程中存在的風(fēng)險進行事前控制。第五章,構(gòu)建財務(wù)共享中心的實施保障。從管理層角度、人力資源角度、標準化流程角度以及信息系統(tǒng)角度四個角度出發(fā)考慮,保證財務(wù)共享中心的構(gòu)建得以良好運行。第六章,形成結(jié)論與未來展望。并從財務(wù)共享中心未來的發(fā)展以及對JH汽車公司共享中心構(gòu)建的進一步完善進行思考。
[Abstract]:Since entering the new century, the automobile industry of our country has developed rapidly, forming a complete and complete industrial system. At the same time, the problems of large and weak automobile industry are still prominent, and the core technology is not enough to master. There is a short board in the industrial chain, the risk of overcapacity appears, and the new energy subsidies fall back, the development situation of the automobile industry is facing significant changes. JH automobile enterprises are in such an industry background. The financial sharing service, a new financial management mode, provides comprehensive financial services for the decision makers of large enterprise groups and business units at all levels. In the future, it is the reform direction for large enterprise groups to improve their management and effectively promote the overall management level. In 2015, the Fifth Plenary session of the 18 CPC Central Committee first proposed the concept of shared economy. As early as December 2013, the concept of shared economy was put forward. The Ministry of Finance. [The Standard of Accounting Informatization for Enterprises was published in the 20th year of 2013, in which 34th regulations point out: "large enterprises with large number of subsidiaries and wide distribution." Enterprise groups should explore the use of information technology to promote the concentration of accounting work, gradually establish financial sharing service center ", also for large enterprise groups to reform the enterprise management system, organizational restructuring. Based on the theories of scale economy, business process reengineering, centralization and flat management, this paper uses literature research method and experience summary method. Combing the relevant concepts and literature, JH automobile company basic research financial sharing center construction. From the overall project implementation perspective. For JH vehicle manufacturing enterprises to put forward rationalization of shared center implementation recommendations; From the angle of integrated cost accounting, we try to collect the cost information of the whole vehicle to ensure the accuracy and integrity of the cost accounting. From the perspective of the construction of enterprise information platform, the risk control. Resource use efficiency, operating cost reduction and other aspects of the help in varying degrees. In the service of the enterprise at the same time. It also hopes to provide a practical implementation plan for the construction of financial sharing center in related manufacturing enterprises, starting from the concept and theory of the shared center. This paper is divided into six parts: the first chapter, introduction. Mainly introduces the related research background and research significance. This paper reviews the theoretical research status of financial sharing service center at home and abroad, clarifies the relevant research methods and innovative points of this paper. Chapter two, related concepts and theoretical basis. Briefly introduces the concept of financial sharing service center. The third chapter introduces JH Automobile Company, which is the target enterprise of constructing financial sharing center, and explains the current situation of financial management. This paper analyzes the existing problems and causes of its financial management. Chapter 4th, JH Automobile Company share Service Center for the overall construction, in the initial construction of the necessity and feasibility study. After the financial sharing service center construction content is combed, mainly from its functions and objectives, institutional setting and process reengineering. Several dimensions such as service object and business scope are considered. The specific implementation steps are elaborated in detail, and the risk in the process of project construction is controlled in advance. Chapter 5th. Construction of financial sharing center implementation of security. From the perspective of management, human resources, standardization of the process and information systems from the perspective of four perspectives. Ensure the construction of financial sharing center to run well. Chapter 6th. From the future development of the financial sharing center and the further improvement of JH automobile company share center.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.471;F406.7

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