【摘要】：隨著經(jīng)濟(jì)全球化進(jìn)程地加速,企業(yè)之間地競(jìng)爭(zhēng)日益加劇,這給企業(yè)的運(yùn)營(yíng)能力和財(cái)務(wù)管理能力帶來(lái)了巨大地挑戰(zhàn)。特別是大型跨地域企業(yè)集團(tuán)更為明顯,因?yàn)樗鼈兊臉I(yè)務(wù)機(jī)構(gòu)遍布世界各地且規(guī)模龐大。傳統(tǒng)的財(cái)務(wù)管理方法不能夠滿足新形勢(shì)下的財(cái)務(wù)管理需要,財(cái)務(wù)改革迫在眉睫。此時(shí),一種新型的財(cái)務(wù)管理模式應(yīng)運(yùn)而生,那就是財(cái)務(wù)共享服務(wù)中心。企業(yè)運(yùn)用財(cái)務(wù)共享服務(wù)中心,對(duì)各業(yè)務(wù)分部的基礎(chǔ)性財(cái)務(wù)業(yè)務(wù)進(jìn)行集中處理,并對(duì)財(cái)務(wù)的稽核、審查等工作進(jìn)行全過程動(dòng)態(tài)監(jiān)控,有效地提高了財(cái)務(wù)管理的效率與核心競(jìng)爭(zhēng)力,而且節(jié)約了成本和降低了財(cái)務(wù)風(fēng)險(xiǎn)。正是因?yàn)檫@種新型的財(cái)務(wù)管理模式帶來(lái)如此之多的優(yōu)勢(shì),我國(guó)的跨地域企業(yè)集團(tuán)紛紛競(jìng)相模仿構(gòu)建實(shí)施財(cái)務(wù)共享服務(wù)中心。但是財(cái)務(wù)共享服務(wù)中心的實(shí)施是一項(xiàng)長(zhǎng)期性、復(fù)雜性、持續(xù)性的工程,在實(shí)施過程中難免會(huì)出現(xiàn)諸多問題,這就嚴(yán)重地影響了財(cái)務(wù)共享服務(wù)中心優(yōu)勢(shì)地發(fā)揮。本文在財(cái)務(wù)共享服務(wù)、跨地域企業(yè)集團(tuán)等相關(guān)理論的基礎(chǔ)上,對(duì)AZ跨地域企業(yè)集團(tuán)的財(cái)務(wù)共享服務(wù)中心的實(shí)施過程進(jìn)行深入剖析。首先,對(duì)AZ企業(yè)集團(tuán)FSSC的實(shí)施進(jìn)行必要性與可行性分析,然后分析FSSC的實(shí)施過程,并對(duì)其實(shí)施成效進(jìn)行全面評(píng)價(jià)。其次,本文分析了AZ跨地域企業(yè)集團(tuán)FSSC能夠?qū)嵤┏晒Φ年P(guān)鍵性因素。最后,對(duì)AZ跨地域企業(yè)集團(tuán)財(cái)務(wù)共享服務(wù)中心現(xiàn)存的問題進(jìn)行分析,并提出有效的優(yōu)化措施。旨在通過以上措施來(lái)促進(jìn)AZ企業(yè)集團(tuán)的財(cái)務(wù)共享服務(wù)中心運(yùn)行更加完善,同時(shí)為其它企業(yè)提供實(shí)施FSSC可借鑒經(jīng)驗(yàn)與建議。文章通過對(duì)AZ跨地域企業(yè)集團(tuán)財(cái)務(wù)共享服務(wù)中心的實(shí)施案例進(jìn)行剖析,得出以下結(jié)論啟示。并非所有的企業(yè)都適合FSSC,需要具備以下條件:業(yè)務(wù)量大、跨地域性分布、重復(fù)性高、便于標(biāo)準(zhǔn)化流程處理,且企業(yè)具有雄厚的人力、財(cái)力以及科技實(shí)力地支撐等。同時(shí)為了促進(jìn)FSSC地順利實(shí)施,企業(yè)集團(tuán)需要關(guān)注:(1)業(yè)務(wù)流程地持續(xù)優(yōu)化;(2)信息系統(tǒng)地持續(xù)完善和升級(jí);(3)人才隊(duì)伍地轉(zhuǎn)型和素質(zhì)地提高;(4)FSSC的實(shí)施要選取合適的實(shí)施方式,與企業(yè)實(shí)際相結(jié)合。
[Abstract]:With the acceleration of the process of economic globalization, the competition among enterprises is becoming more and more serious, which brings great challenges to the operation ability and financial management ability of enterprises. Large cross-regional conglomerates, in particular, are more visible because of their global presence and size. The traditional financial management method can not meet the needs of financial management under the new situation, so financial reform is imminent. At this time, a new financial management model came into being, that is the financial sharing service center. The enterprise uses the financial sharing service center to centralize the basic financial business of each business branch, and carries on the whole process dynamic monitoring to the financial audit, the examination and so on, effectively enhances the financial management efficiency and the core competitive power. It also saves costs and reduces financial risks. Just because this new financial management mode brings so many advantages, cross-regional enterprise groups in China are competing to build financial sharing service center. However, the implementation of financial sharing service center is a long-term, complex, continuous project, in the implementation process will inevitably appear many problems, which seriously affected the financial sharing service center advantage. Based on the related theories of financial sharing service and cross-regional enterprise group, this paper deeply analyzes the implementation process of AZ cross-regional enterprise group financial sharing service center. Firstly, the necessity and feasibility of the implementation of AZ enterprise group FSSC are analyzed, then the implementation process of FSSC is analyzed, and the effect of FSSC implementation is comprehensively evaluated. Secondly, this paper analyzes the key factors that AZ cross-regional enterprise group FSSC can implement successfully. Finally, the existing problems of AZ cross-regional enterprise group financial sharing service center are analyzed, and the effective optimization measures are put forward. The purpose of this paper is to improve the operation of financial sharing service center of AZ enterprise group through the above measures, and to provide other enterprises with experience and suggestions to implement FSSC. This paper analyzes the implementation of AZ cross-regional enterprise group financial sharing service center and draws the following conclusions. Not all enterprises are suitable for FSSC.It needs to have the following conditions: large volume of business, regional distribution, high repeatability, ease of standardization process processing, and strong manpower, financial resources and scientific and technological strength. At the same time, in order to promote the smooth implementation of FSSC, enterprise groups need to pay attention to: (1) continuous optimization of business processes; (2) continuous improvement and upgrading of information systems; (3) transformation and improvement of quality of personnel; (4) selection of appropriate implementation methods for the implementation of FSSC. Combine with the reality of the enterprise.
【學(xué)位授予單位】：河南財(cái)經(jīng)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.63;F406.7

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本文編號(hào)：2131417