本文選題：財務(wù)共享服務(wù)模式 + 績效評價　； 參考：《石家莊鐵道大學(xué)》2017年碩士論文

【摘要】：經(jīng)濟全球化導(dǎo)致了企業(yè)規(guī)模和數(shù)量的增多。企業(yè)經(jīng)營和組織規(guī)模的擴張要求領(lǐng)導(dǎo)者具有更專業(yè)的管理和治理能力,對財務(wù)人員有了更多的工作制約。加強資金流轉(zhuǎn)和管理,提高財務(wù)管控力是提高企業(yè)競爭力的有效方法,越來越多的國內(nèi)外企業(yè)負責(zé)人追求科學(xué)技術(shù)在財務(wù)上的創(chuàng)新。隨著科技創(chuàng)新和專家學(xué)者的深入研究,財務(wù)共享服務(wù)模式應(yīng)運而生。這種模式將財務(wù)和信息、網(wǎng)絡(luò)融合,實現(xiàn)財務(wù)信息的集中化、程序化以及標準化。相應(yīng)地,對運用財務(wù)共享服務(wù)模式的企業(yè)進行績效評價,利于實現(xiàn)財務(wù)目標,對財務(wù)共享模式在企業(yè)的廣泛應(yīng)用具有實踐意義。對企業(yè)實施績效評價,能夠?qū)ζ髽I(yè)營業(yè)周期內(nèi)的經(jīng)營管理實施有效控制和規(guī)劃,同時可以對建立財務(wù)共享中心的工作績效得出公平公正的評價結(jié)果。而且還可以有效降低企業(yè)的財務(wù)成本、運營支出和資源的消耗。這也是加強企業(yè)的經(jīng)營專業(yè)化、管理精細化的重要途徑。針對財務(wù)共享服務(wù)模式下企業(yè)績效進行評價,本文以中鐵十七局二公司為研究對象,運用平衡積分卡、案例分析法以及問卷調(diào)查的研究方法對其進行實證分析,為后續(xù)公司進一步的績效評價提供經(jīng)驗借鑒。本文由六部分構(gòu)成。第一章主要闡述了與財務(wù)共享服務(wù)模式有關(guān)的研究的背景和意義,主要研究方法和論文的基本框架,這一章為基礎(chǔ)理論部分。第二章為有關(guān)財務(wù)共享服務(wù)模式及企業(yè)績效評價理論概述。主要從財務(wù)共享服務(wù)模式和企業(yè)績效評價兩個方面以及兩者之間的聯(lián)系進行分析。第三章主要分析了我國企業(yè)財務(wù)共享模式下企業(yè)績效評價的問題及存在原因,與后續(xù)的改進措施相聯(lián)系。第四章以中鐵建二公司為例,對其財務(wù)共享服務(wù)模式下的企業(yè)進行績效分析,運用平衡積分卡確定評價維度的評價指標,運用層次分析法賦予指標權(quán)重,對績效進行分析,并指出中鐵建二公司財務(wù)共享服務(wù)模式中存在的問題以及應(yīng)注意的方面,為今后財務(wù)共享服務(wù)模式的廣泛應(yīng)用提供借鑒。第五章針對上述存在的問題以及案例分析結(jié)果提出加強我國績效管理的措施。提出了明確績效管理目標、完善績效考核制度,落實績效管理責(zé)任、優(yōu)化現(xiàn)有系統(tǒng)功能、流程以及加強溝通完善信息系統(tǒng)的措施。第六章結(jié)論與展望。對本文進行總結(jié),同時指出本文研究存在的不足。
[Abstract]:Economic globalization has led to an increase in the size and number of enterprises. The expansion of enterprise management and organizational scale requires leaders to have more professional management and governance ability, and has more job constraints on financial personnel. Strengthening the circulation and management of funds and improving the financial control power are the effective methods to improve the competitiveness of enterprises. More and more domestic and foreign enterprise leaders pursue the financial innovation of science and technology. With scientific and technological innovation and in-depth research by experts and scholars, financial sharing service model emerged as the times require. This model integrates finance and information, network, and implements centralization, programming and standardization of financial information. Accordingly, the performance evaluation of enterprises using financial sharing service model is beneficial to the realization of financial objectives, and has practical significance for the extensive application of financial sharing mode in enterprises. The performance evaluation of enterprises can effectively control and plan the operation and management of enterprises in the business cycle, and at the same time, we can get fair and just evaluation results on the work performance of establishing financial sharing center. And also can effectively reduce the financial costs of enterprises, operating expenses and consumption of resources. This is also an important way to strengthen the business specialization and management refinement. In order to evaluate the performance of enterprises under the mode of financial sharing service, this paper takes the second Company of China Railway Seventeenth Bureau as the research object, uses the balanced integral card, the case analysis method and the questionnaire survey research method to carry on the empirical analysis to it. For the follow-up company to provide further performance evaluation experience. This paper consists of six parts. The first chapter mainly describes the background and significance of the research related to the financial sharing service model, the main research methods and the basic framework of the paper, this chapter is the basic theory part. The second chapter is about the financial sharing service model and the enterprise performance evaluation theory. This paper analyzes the relationship between financial sharing service model and enterprise performance evaluation. The third chapter analyzes the problems and causes of enterprise performance evaluation under the mode of corporate financial sharing in China, which is related to the subsequent improvement measures. The fourth chapter takes China Railway Construction Company as an example to analyze the performance of the enterprises under the financial sharing service mode, using the balanced integral card to determine the evaluation index of the evaluation dimension, using AHP to give the index weight to analyze the performance. It also points out the problems existing in the financial sharing service model of China Railway Construction Corporation and some aspects that should be paid attention to, which provides a reference for the wide application of the financial sharing service model in the future. The fifth chapter puts forward the measures to strengthen the performance management of our country in view of the above problems and the results of case analysis. The paper puts forward some measures to clarify the objectives of performance management, perfect the performance appraisal system, implement the responsibility of performance management, optimize the function and flow of the existing system, and strengthen the communication and perfect the information system. Chapter 6: conclusion and prospect. At the same time, it points out the deficiency of this paper.
【學(xué)位授予單位】：石家莊鐵道大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.92

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