本文選題：財(cái)務(wù)共享 + 財(cái)務(wù)管理��； 參考：《北京交通大學(xué)》2017年碩士論文

【摘要】：財(cái)務(wù)共享服務(wù)可以重構(gòu)企業(yè)的價(jià)值鏈,在歐美等發(fā)達(dá)國(guó)家的大型企業(yè)尤其是跨國(guó)企業(yè)中得到了廣泛運(yùn)用。然而在我國(guó)企業(yè)特別是國(guó)有企業(yè)中,由于受制于傳統(tǒng)思維和管理體制,財(cái)務(wù)共享服務(wù)的采用率還不高,共享服務(wù)的深度還不夠,其潛力也有待于進(jìn)一步發(fā)揮。為研究中國(guó)國(guó)有企業(yè)在財(cái)務(wù)共享服務(wù)方面的現(xiàn)狀、問(wèn)題和解決路徑,本文在梳理文獻(xiàn)的基礎(chǔ)上展開(kāi)實(shí)證研究,從理論和實(shí)踐兩個(gè)層面展開(kāi)分析,從中國(guó)的國(guó)情出發(fā),以Y公司財(cái)務(wù)共享服務(wù)中心建設(shè)的案例分析為重點(diǎn),為財(cái)務(wù)共享服務(wù)中心的建設(shè)提供借鑒和參考。本文主要結(jié)論有以下四點(diǎn):一、Y公司建立財(cái)務(wù)共享服務(wù)中心在制度上和成本上是具有理論依據(jù)的。根據(jù)規(guī)模經(jīng)濟(jì)理論,財(cái)務(wù)共享服務(wù)中心通過(guò)規(guī)�；蛯�(zhuān)業(yè)化勞動(dòng)分工,降低了勞動(dòng)成本,提高了工作效率;從制度經(jīng)濟(jì)學(xué)來(lái)看,Y公司處在制度改革的關(guān)頭;從成本效益理論來(lái)看,尋求在財(cái)務(wù)共享服務(wù)中心上的投資以最小的成本獲得最大的收益。二、Y公司建立財(cái)務(wù)共享服務(wù)中心具有一定的現(xiàn)實(shí)意義。Y公司面臨票據(jù)和付款流程的規(guī)范性不足、財(cái)務(wù)管理和會(huì)計(jì)質(zhì)量存在風(fēng)險(xiǎn)、與報(bào)表系統(tǒng)無(wú)法網(wǎng)絡(luò)相連、公司領(lǐng)導(dǎo)的管控乏力、財(cái)務(wù)決策及分析不足等財(cái)務(wù)管理方面急需解決的問(wèn)題。Y公司的上級(jí)單位——中國(guó)電建集團(tuán)需要試點(diǎn)財(cái)務(wù)共享服務(wù)、Y公司的子公司業(yè)務(wù)量逐年增大、需要進(jìn)一步優(yōu)化管理流程等客觀現(xiàn)狀要求Y公司建立財(cái)務(wù)共享服務(wù)中心。三、基本模式是處理日常事務(wù),整合行政管理工作,聚焦于規(guī)模經(jīng)濟(jì),可以降低成本,符合Y公司目前的需要,因此Y公司選擇的是基本模式的財(cái)務(wù)共享服務(wù)中心。Y公司在本部設(shè)立財(cái)務(wù)管理部和財(cái)務(wù)共享服務(wù)中心,其中財(cái)務(wù)管理部為總公司本部職能部門(mén),財(cái)務(wù)共享服務(wù)中心為總公司支撐中心。各地子公司核算職能上劃到財(cái)務(wù)共享服務(wù)中心。財(cái)務(wù)共享服務(wù)中心服從財(cái)務(wù)管理部的業(yè)務(wù)管理,負(fù)責(zé)提供會(huì)計(jì)核算、資金結(jié)算、財(cái)務(wù)報(bào)表等相關(guān)財(cái)務(wù)共享服務(wù)。這是Y公司財(cái)務(wù)共享服務(wù)中心的組織結(jié)構(gòu)。四、Y公司財(cái)務(wù)共享服務(wù)中心構(gòu)建的實(shí)施過(guò)程包括準(zhǔn)備階段、規(guī)劃設(shè)計(jì)、IT系統(tǒng)搭建、上線前培訓(xùn)等。Y公司財(cái)務(wù)共享服務(wù)中心帶來(lái)了降低Y公司成本、提高了服務(wù)技能水平實(shí)施效果、降低財(cái)務(wù)風(fēng)險(xiǎn)和稅務(wù)風(fēng)險(xiǎn)、提高工作規(guī)范性和工作效率、提高了員工士氣等正面效應(yīng),但也面臨一些潛在風(fēng)險(xiǎn),如遠(yuǎn)程服務(wù)溝通不暢的風(fēng)險(xiǎn)、IT系統(tǒng)數(shù)據(jù)丟失風(fēng)險(xiǎn)、流程增加產(chǎn)生的權(quán)責(zé)不清的風(fēng)險(xiǎn)。為完善Y公司財(cái)務(wù)共享服務(wù)中心建設(shè),需與各業(yè)務(wù)單位共同研究財(cái)務(wù)共享服務(wù)方案,建立快速反應(yīng)機(jī)制,加強(qiáng)財(cái)務(wù)共享服務(wù)中心的適用性以及加強(qiáng)流程再造。未來(lái)的研究將圍繞建設(shè)財(cái)務(wù)共享服務(wù),將業(yè)務(wù)流程梳理、優(yōu)化、再造,并在信息化平臺(tái)中規(guī)范,使得財(cái)務(wù)共享服務(wù)中心在制度、數(shù)據(jù)、業(yè)務(wù)處理更加透明,并避免或減少過(guò)程中的人為干預(yù),更有效降低財(cái)務(wù)風(fēng)險(xiǎn)。
[Abstract]:Financial sharing service can reconstruct the value chain of enterprises, which is widely used in large enterprises in developed countries such as Europe and America, especially in multinational enterprises.However, in Chinese enterprises, especially state-owned enterprises, due to the traditional thinking and management system, the adoption rate of financial sharing services is not high, the depth of shared services is not enough, and its potential needs to be further developed.In order to study the current situation, problems and solutions of the financial sharing service in Chinese state-owned enterprises, this paper carries out empirical research on the basis of combing the literature, and analyzes from the two aspects of theory and practice, starting from the national conditions of China.This paper focuses on the case study of the construction of financial sharing service center in Y Company, and provides reference for the construction of financial sharing service center.The main conclusions of this paper are as follows: first, the establishment of financial sharing service center in company Y has theoretical basis in terms of system and cost.According to the theory of scale economy, financial sharing service center reduces labor cost and improves work efficiency through large-scale and specialized division of labor.From the viewpoint of cost-benefit theory, the investment in the financial sharing service center can get the maximum benefit at the lowest cost.The establishment of financial sharing service center in Eryi Company has certain practical significance. Y Company is faced with the lack of standardization of bill and payment process, the risk of financial management and accounting quality, and the lack of network connection with the report system.The problems in financial management such as weak management, insufficient financial decision and analysis, etc. The subsidiary business volume of China Electric Power Construction Group, which is the superior unit of Y Company, needs a pilot financial sharing service, and the business volume of the subsidiary company is increasing year by year.Need to further optimize the management process and other objective situation requires Y company to establish financial sharing service center.Third, the basic mode is to handle daily affairs, integrate administrative work, focus on economies of scale, reduce costs, and meet the needs of company Y at present.Therefore, company Y chooses the financial sharing service center of the basic model. Company Y sets up the financial management department and the financial sharing service center in this part, in which the financial management department is the functional department of the head office.Financial sharing service center for the head office support center.Local subsidiary accounting functions assigned to the financial sharing service center.The Financial sharing Service Center is responsible for providing accounting, fund settlement, financial statements and other related financial sharing services.This is the organizational structure of Y Company Financial sharing Service Center.The implementation process of financial sharing service center construction of Siyu company includes preparation stage, planning and designing IT system construction, training before going online, etc. The financial sharing service center of company Y has brought about the reduction of Y company's cost.It improves the implementation effect of service skill level, reduces the financial risk and tax risk, improves the work standard and efficiency, raises the employee morale and other positive effects, but also faces some potential risks.For example, the risk of poor communication between remote services and the risk of data loss in IT systems, and the risk of unclear responsibilities arising from increased process.In order to perfect the construction of financial sharing service center of company Y, it is necessary to study the scheme of financial sharing service together with each business unit, to establish a quick reaction mechanism, to strengthen the applicability of financial sharing service center and to strengthen the process reengineering.The future research will focus on the construction of financial sharing services, combing, optimizing, reengineering, and standardizing in the information platform, making the financial sharing service center more transparent in the system, data and business processing.And to avoid or reduce the process of human intervention, more effective to reduce financial risk.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F832.39;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 唐勇;;財(cái)務(wù)共享服務(wù)的“四問(wèn)四六”建設(shè)管理模式構(gòu)想[J];財(cái)會(huì)月刊;2016年25期

2 胡俊娣;;大數(shù)據(jù)背景下財(cái)務(wù)共享服務(wù)模式建構(gòu)的途徑[J];中國(guó)總會(huì)計(jì)師;2016年07期

3 李俊;;探究電網(wǎng)企業(yè)財(cái)務(wù)共享模式下的財(cái)務(wù)職能轉(zhuǎn)型[J];西部財(cái)會(huì);2015年11期

4 李建紅;;企業(yè)財(cái)務(wù)共享模式研究[J];會(huì)計(jì)師;2015年02期

5 隋玉明;;大數(shù)據(jù)時(shí)代的財(cái)務(wù)共享問(wèn)題研究[J];財(cái)會(huì)學(xué)習(xí);2014年02期

6 何瑛;周訪;;我國(guó)企業(yè)集團(tuán)實(shí)施財(cái)務(wù)共享服務(wù)的關(guān)鍵因素的實(shí)證研究[J];會(huì)計(jì)研究;2013年10期

7 何瑛;周訪;李嬌;;中國(guó)企業(yè)集團(tuán)實(shí)施財(cái)務(wù)共享服務(wù)有效性的實(shí)證研究——來(lái)自2004~2008年的經(jīng)驗(yàn)數(shù)據(jù)[J];經(jīng)濟(jì)與管理研究;2013年08期

8 鐘邦秀;;大型跨國(guó)集團(tuán)公司財(cái)務(wù)共享服務(wù)中心構(gòu)建模式研究[J];財(cái)會(huì)研究;2012年05期

9 張慶龍;董皓;;財(cái)務(wù)共享服務(wù)模式探討及其選擇[J];中國(guó)注冊(cè)會(huì)計(jì)師;2012年02期

10 張育強(qiáng);林金騰;;企業(yè)集團(tuán)財(cái)務(wù)共享服務(wù)模式的比較分析[J];會(huì)計(jì)之友;2011年01期

相關(guān)碩士學(xué)位論文 前10條

1 孫冰勇;浪潮雙控制器存儲(chǔ)服務(wù)器緩存模塊設(shè)計(jì)與實(shí)現(xiàn)[D];山東大學(xué);2016年

2 韓燁;施耐德電氣財(cái)務(wù)共享服務(wù)中心管理問(wèn)題對(duì)策研究[D];哈爾濱工業(yè)大學(xué);2015年

3 任潔;我國(guó)企業(yè)集團(tuán)財(cái)務(wù)共享服務(wù)中心的優(yōu)化研究[D];陜西科技大學(xué);2015年

4 王云鶴;HL公司財(cái)務(wù)共享服務(wù)模式構(gòu)建研究[D];蘭州商學(xué)院;2014年

5 代們;關(guān)于我國(guó)企業(yè)財(cái)務(wù)共享服務(wù)的研究[D];安徽財(cái)經(jīng)大學(xué);2014年

6 駱名揚(yáng);基于信息化的A集團(tuán)財(cái)務(wù)共享服務(wù)中心構(gòu)建研究[D];中國(guó)海洋大學(xué);2014年

7 李晨;A通信公司財(cái)務(wù)共享服務(wù)中心內(nèi)部控制研究[D];湖南大學(xué);2014年

8 雷童;跨國(guó)公司財(cái)務(wù)共享中心在中國(guó)的運(yùn)作機(jī)制及優(yōu)化[D];浙江理工大學(xué);2014年

9 李林蔚;人壽保險(xiǎn)公司財(cái)務(wù)共享服務(wù)研究[D];石河子大學(xué);2013年

10 朱凱;跨國(guó)公司財(cái)務(wù)共享服務(wù)中心問(wèn)題研究[D];蘇州大學(xué);2013年

，

本文編號(hào)：1749072