得力公司“輕資產(chǎn)”模式財(cái)務(wù)共享服務(wù)中心建設(shè)
發(fā)布時(shí)間:2018-06-17 19:27
本文選題:得力公司 + 財(cái)務(wù)共享服務(wù)中心。 參考:《會(huì)計(jì)之友》2016年20期
【摘要】:財(cái)務(wù)共享服務(wù)中心(Financial Shared Service Center)是近年來(lái)發(fā)展并流行起來(lái)的財(cái)務(wù)管理模式,優(yōu)勢(shì)在于其規(guī)模效應(yīng)下的成本降低、財(cái)務(wù)管理水平及效率提高和企業(yè)核心競(jìng)爭(zhēng)力提升。常規(guī)模式的財(cái)務(wù)共享服務(wù)中心建設(shè),在信息系統(tǒng)、數(shù)據(jù)管理方面需要較高的前期投入,不利于在中、小型集團(tuán)公司普及。文章以得力公司財(cái)務(wù)共享服務(wù)中心建設(shè)為案例,詳細(xì)闡述了"輕資產(chǎn)"模式的共享中心組織結(jié)構(gòu)設(shè)計(jì)、軟硬件配置、業(yè)務(wù)流程梳理、流程運(yùn)作及人才培養(yǎng);闡述跨區(qū)域財(cái)務(wù)核算過(guò)程中,通過(guò)強(qiáng)化"業(yè)務(wù)財(cái)務(wù)責(zé)任制"、設(shè)計(jì)合理的財(cái)務(wù)權(quán)限和單據(jù)傳遞流程,保證核算效率、控制內(nèi)控風(fēng)險(xiǎn)。得力公司實(shí)踐結(jié)果表明,"輕資產(chǎn)"模式適合中小型集團(tuán)公司"低投入、高成效"為原則的財(cái)務(wù)共享服務(wù)建設(shè)。
[Abstract]:The Financial Sharing Service Center (Financial Shared Service Center) is a financial management model developed and popular in recent years. The advantage lies in the reduction of cost under its scale effect, the improvement of financial management level and efficiency and the promotion of the core competitiveness of the enterprise. The construction of the regular mode of the financial sharing service center, the information system and the data management party The paper takes the construction of the Financial Sharing Service Center of the company as a case, expounds the design of the organizational structure of the sharing center of the "light assets" model, the configuration of the software and hardware, the business process, the flow process and the training of talents, and expounds the process of cross regional financial accounting. By strengthening the "business financial responsibility system", a reasonable financial authority and a document transfer process are designed to guarantee the efficiency of accounting and control the risk of internal control. The practice results of the company have shown that the "light assets" model is suitable for the construction of the financial sharing service of "low investment and high efficiency" in the medium and small group company.
【作者單位】: 得力集團(tuán)有限公司;
【分類號(hào)】:F426.8;F406.7
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