【摘要】：20世紀80年代以來,經濟全球化逐漸成為了世界經濟發(fā)展的趨勢,經濟全球化正在逐漸影響我們的生活,越來越多的企業(yè)為了尋求更加廣闊的市場和資源,開始了跨國經營,不斷擴大自己的經營范圍。隨著企業(yè)不斷的擴張,信息化的不斷升級,傳統(tǒng)財務模式逐漸不能滿足集團化發(fā)展的需求,財務共享服務應運而生。一些大企業(yè)在財務上出現(xiàn)一些問題:財務管理缺乏戰(zhàn)略高度;由于財務溝通的不暢通使財務和業(yè)務分離;傳統(tǒng)的財務模式導致資源占用和浪費,引起成本的不斷增加;由于分子公司獨立的企業(yè)經營權,使得集團公司的經營風險和財務風險不斷上升。財務共享中心的組織模式為企業(yè)帶來了很多好處和效益,能夠提高效率、加強管控,降低管理成本以及提高企業(yè)核心競爭力。文章以案例分析法和文獻研究法的方法,結合A集團的實際情況,從理論到實踐研究了該公司的財務共享中心。通過對國內外財務共享中心相關文獻和理論的分析,對企業(yè)財務共享中心發(fā)展沿革進行了梳理,對財務共享中心從功能、戰(zhàn)略定位選擇、可行性評估、框架設計構建流程及實施和評價進行了系統(tǒng)的分析,并對A集團財務共享中心的服務對象、組織結構、工作流程、信息系統(tǒng)進行了詳細的研究,最后對A財務共享中心進行了優(yōu)勢分析并對同業(yè)其他企業(yè)構建財務共享中心提出了建議,不僅對A集團未來管理有一定的指導意義,對未來即將開展財務共享中心的其他企業(yè)集團也有一定的借鑒意義。
[Abstract]:Since the 1980s, economic globalization has gradually become the trend of world economic development. Economic globalization is gradually affecting our lives. More and more enterprises have started transnational operations in order to seek a broader market and resources. Continue to expand their business scope. With the continuous expansion of enterprises and the continuous upgrading of information, the traditional financial model can not meet the needs of the development of collectivization, and financial sharing services emerge as the times require. There are some financial problems in some large enterprises: lack of strategic height in financial management; separation of finance and business due to the lack of financial communication; traditional financial mode leads to resource occupation and waste, resulting in increasing cost; The operating risk and financial risk of the group company are rising because of the independent operation right of the subsidiary company. The organization mode of financial sharing center has brought a lot of benefits and benefits to enterprises, which can improve efficiency, strengthen management and control, reduce management costs and improve the core competitiveness of enterprises. This paper studies the financial sharing center of A Group from theory to practice by the method of case analysis and literature research. Based on the analysis of relevant literature and theory of financial sharing center at home and abroad, this paper combs the development history of financial sharing center of enterprises, and evaluates the function, strategic orientation and feasibility of financial sharing center. The framework design process, implementation and evaluation are systematically analyzed, and the service object, organization structure, workflow and information system of Group A Financial sharing Center are studied in detail. Finally, this paper analyzes the advantages of A financial sharing center and puts forward some suggestions for other enterprises in the same industry to build a financial sharing center, which not only has certain guiding significance for the future management of A Group. For the future financial sharing center of other enterprise groups will also have certain reference significance.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.6;F406.7

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本文編號：2214990