本文選題：財務(wù)共享模式　切入點：流程再造　出處：《吉林財經(jīng)大學》2017年碩士論文

【摘要】：隨著科技的不斷創(chuàng)新與發(fā)展,信息時代下的大數(shù)據(jù)、云計算等技術(shù)不斷滲透到方方面面,企業(yè)的發(fā)展也隨之充滿了挑戰(zhàn)。財務(wù),作為企業(yè)經(jīng)營發(fā)展的核心職能,更需要順應時代的變化去轉(zhuǎn)變意識,變革其自身職能與管理模式。財務(wù)共享模式,就是在這樣科技化、信息化的大背景下產(chǎn)生的一種新型財務(wù)管理模式,是以信息技術(shù)為依托,基于流程化來處理財務(wù)和業(yè)務(wù),以達到降低企業(yè)的運營成本、提升運行效率等目的的一種新型管理模式。隨著我國經(jīng)濟實力的不斷增強,越來越多的企業(yè)不斷擴張成大型集團企業(yè)甚至是跨國企業(yè),然而擴張規(guī)模的同時也患上了“大企業(yè)病”,成本不斷增加,運行效率緩慢,財務(wù)和經(jīng)營風險增加,戰(zhàn)略決策效率低下等,傳統(tǒng)的財務(wù)管理模式已很難適應現(xiàn)在的企業(yè),并制約著企業(yè)的進一步發(fā)展,因此越來越多的企業(yè)把眼光聚焦于財務(wù)共享模式,亟待改革。本文以青島海爾為研究對象,通過案例分析法和對比分析法,基于成本效率等問題對青島海爾的財務(wù)共享模式進行研究,以期給其他企業(yè)帶來啟示和借鑒。首先,介紹了本文的研究背景、研究意義以及研究方法,闡述國內(nèi)外研究的現(xiàn)狀,整理論文的基本思路和框架;其次,闡述了財務(wù)共享的定義,介紹了構(gòu)建財務(wù)共享的理論基礎(chǔ),并研究了其理論基礎(chǔ)的優(yōu)勢及在財務(wù)共享模式中的應用;再次,引入具體案例,以青島海爾實施財務(wù)共享為例,選取了十年的有效數(shù)據(jù)進行縱向分析,分析其在運行效率,監(jiān)管成本,風險管理和戰(zhàn)略決策上的變化,并且以同行業(yè)規(guī)模相似但尚未實施財務(wù)共享的TCL集團進行橫向?qū)Ρ确治?通過其相關(guān)指標對比,發(fā)現(xiàn)財務(wù)共享模式的優(yōu)勢及其實施的必要性;另外,通過研究青島海爾實施財務(wù)共享的成功經(jīng)驗,總結(jié)青島海爾構(gòu)建財務(wù)共享模式的四要素,探尋其給同行業(yè)和其他行業(yè)實施財務(wù)共享帶來啟示和借鑒;最后,對本文的研究進行總結(jié)得出結(jié)論,并對財務(wù)共享模式的未來進行展望。本文的研究目的是通過理論與案例相結(jié)合的方式,為我國亟待實施財務(wù)共享模式的大型集團企業(yè)提供借鑒,以期提高其運行效率,合理降低其運營成本,加強其風險控制,為其戰(zhàn)略決策提供強大數(shù)據(jù)支撐。
[Abstract]:With the continuous innovation and development of science and technology, big data, cloud computing and other technologies in the information age continue to penetrate into all aspects, and the development of enterprises is full of challenges.Finance, as the core function of enterprise management and development, needs to adapt to the changes of the times to change consciousness, to change its own function and management mode.The financial sharing mode, which is a new financial management mode, is based on information technology and process to deal with finance and business, in order to reduce the operating cost of enterprises.A new management mode for the purpose of improving operation efficiency.With the increasing economic strength of our country, more and more enterprises continue to expand into large group enterprises or even multinational enterprises. However, when they expand their scale, they also suffer from "big enterprise disease", the cost is increasing constantly, and the operation efficiency is slow.With the increase of financial and operational risks and the low efficiency of strategic decision-making, the traditional financial management model has been difficult to adapt to the current enterprises and restrict the further development of enterprises. Therefore, more and more enterprises focus on the financial sharing model.Reform is urgently needed.This paper takes Qingdao Haier as the research object, through case analysis and contrast analysis, based on the cost efficiency and other issues to study Qingdao Haier's financial sharing model, in order to bring inspiration and reference to other enterprises.Firstly, this paper introduces the research background, research significance and research methods, describes the current research situation at home and abroad, collates the basic ideas and framework of the paper; secondly, expounds the definition of financial sharing.This paper introduces the theoretical basis of financial sharing, and studies the advantages of its theoretical basis and its application in the mode of financial sharing. Thirdly, it introduces a specific case, taking Qingdao Haier as an example to implement financial sharing.The effective data of ten years are selected for vertical analysis, and the changes in operation efficiency, supervision cost, risk management and strategic decision are analyzed, and the horizontal comparative analysis is carried out with TCL Group which is similar to the industry but has not yet implemented financial sharing.Through the comparison of relevant indexes, we find the advantages of financial sharing model and the necessity of its implementation. In addition, through the study of Qingdao Haier's successful experience in implementing financial sharing, we summarize the four elements of Qingdao Haier's financial sharing model.Finally, the conclusion of this paper is summarized, and the future of financial sharing model is prospected.The purpose of this paper is to provide reference for large group enterprises which need to implement financial sharing model by combining theory with case, in order to improve their operation efficiency, reduce their operating costs reasonably, and strengthen their risk control.For its strategic decision to provide strong data support.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.6

【參考文獻】

相關(guān)期刊論文 前10條

1 程平;白沂;;大數(shù)據(jù)時代基于財務(wù)共享服務(wù)模式的費用預算管理[J];會計之友;2016年22期

2 賈如;余璐;;財務(wù)共享服務(wù)模式在我國企業(yè)集團的應用——以海爾集團為例[J];綠色財會;2016年04期

3 金蓮花;王華;;財務(wù)共享服務(wù)中心的應用效果研究[J];會計之友;2016年05期

4 劉玉愛;;財務(wù)共享模式在企業(yè)集團財務(wù)管理中的應用分析[J];中國市場;2016年03期

5 許漢友;姜亞琳;張蓓;;“互聯(lián)網(wǎng)+”時代管理會計信息化研究——基于財務(wù)共享服務(wù)視角[J];新會計;2016年01期

6 王釗;黃旭;吳念芝;;大數(shù)據(jù)背景下財務(wù)共享服務(wù)模式建構(gòu)的途徑[J];中國管理信息化;2016年01期

7 張慶龍;;中國企業(yè)集團財務(wù)共享中心:案例啟示與對策思考[J];會計之友;2015年22期

8 程平;萬家盛;;大數(shù)據(jù)時代財務(wù)共享服務(wù)中心云平臺的構(gòu)建及其應用[J];商業(yè)會計;2015年15期

9 王德宇;;財務(wù)共享服務(wù)與企業(yè)管理研究[J];山東社會科學;2015年05期

10 熊磊;;財務(wù)共享服務(wù)下管理會計信息化有效實施策略[J];會計之友;2015年08期

相關(guān)碩士學位論文 前3條

1 王超;美的集團財務(wù)共享管理模式研究[D];吉林大學;2016年

2 秦奇;財務(wù)共享下業(yè)務(wù)流程再造研究[D];安徽財經(jīng)大學;2015年

3 李芳;X集團財務(wù)共享服務(wù)模式應用研究[D];天津財經(jīng)大學;2015年

，

本文編號：1690310