本文選題：財務共享服務模式 + 績效評價��； 參考：《天津財經大學》2014年碩士論文

【摘要】：隨著全球化趨勢的不斷深入,資源在全球配置的要求愈發(fā)強烈,跨國公司在這種宏觀背景下應運而生。如何使財務管理模式更有效的運作,成為跨國公司必須研究的重要課題。目前,我國大部分企業(yè)仍然采用分級核算的會計計量模式,分散的核算點使得整個財務鏈條過長,核算標準參差不齊。另外,企業(yè)各個業(yè)務單位的財務人員對會計信息的處理能力各不相同,使得提供的財務信息沒有可比性。同時,財務人員兼任日常信息的收集處理工作,難以將精力集中在對業(yè)務決算的支持上。所以,我國企業(yè)也應當積極參與財務管理新模式的變革,才能緊隨市場步伐,在激烈的競爭中立于不敗之地。財務共享模式作為一種新型的財務管理模式,將標準化的財務業(yè)務流程進行集中和再造,由共享中心統(tǒng)一處理,具有極高的業(yè)務處理效率和客戶滿意度,但是我國財務共享模式的研究仍處于探索階段,與之相關聯(lián)的一系列問題也有待于不斷探索學習,尤其是績效評價研究,因為績效評價是確保企業(yè)戰(zhàn)略目標實現(xiàn)的重要控制措施,如果企業(yè)不能采用有效的績效評價方法,就不能促進財務共享模式發(fā)揮最大效用。平衡計分卡是一種戰(zhàn)略管理系統(tǒng),它運用的前提就是企業(yè)的戰(zhàn)略目標能夠層層分解,它適用于成本管理水平較高的企業(yè),所以運用于企業(yè)集團績效評價尤為有效,能夠從財務和非財務角度對企業(yè)績效進行全面評價。因此,當企業(yè)集團引入財務共享模式的同時,必然選擇平衡計分卡這種創(chuàng)新的績效評價體制,以促進財務共享模式更好的為企業(yè)的戰(zhàn)略目標服務。本文按照規(guī)范研究的模式,提出問題、分析原因、提出完善措施。首先總結財務共享模式以及績效評價的基本理論,分析國內外財務共享模式下績效評價的研究現(xiàn)狀。然后,列舉了我國企業(yè)財務共享模式下績效評價的問題及原因。之后,借鑒了花旗銀行和漢高中國的成功經驗。最后總結出完善我國企業(yè)財務共享模式下績效評價的措施。
[Abstract]:With the deepening of the trend of globalization, the demand of resource allocation in the world becomes more and more intense, and multinational companies emerge as the times require under this macro background. How to make the financial management model more effective has become an important subject that multinational companies must study. At present, most enterprises in our country still adopt the accounting measurement mode of hierarchical accounting. The scattered accounting points make the whole financial chain too long and the accounting standards are not uniform. In addition, the financial personnel of each business unit have different ability to deal with accounting information, which makes the financial information not comparable. At the same time, it is difficult for financial personnel to concentrate on supporting business accounts because they are responsible for daily information collection and processing. Therefore, Chinese enterprises should take an active part in the reform of the new financial management mode so as to keep pace with the market and remain invincible in the fierce competition. As a new financial management mode, the financial sharing mode centralizes and reengineering the standardized financial business process, which is handled by the sharing center in a unified manner, which has a high business processing efficiency and customer satisfaction. However, the study of financial sharing mode in China is still in the exploratory stage, and a series of related problems need to be constantly explored and learned, especially the performance evaluation research. Because the performance evaluation is an important control measure to ensure the realization of the strategic goal of the enterprise, if the enterprise can not adopt the effective performance evaluation method, it can not promote the financial sharing mode to exert the maximum utility. Balanced Scorecard is a kind of strategic management system, which is based on the premise that the strategic objectives of an enterprise can be decomposed layer by layer. It is suitable for enterprises with higher cost management level, so it is especially effective in evaluating the performance of enterprise groups. Ability to evaluate corporate performance from both financial and non-financial perspectives. Therefore, when the enterprise group introduces the financial sharing model, it must choose the balanced Scorecard, which is an innovative performance evaluation system, in order to promote the financial sharing model to better serve the strategic objectives of the enterprise. According to the model of normative research, this paper puts forward the problems, analyzes the reasons and puts forward the perfect measures. Firstly, it summarizes the financial sharing model and the basic theory of performance evaluation, and analyzes the research status of performance evaluation under the financial sharing model at home and abroad. Then, the paper lists the problems and reasons of performance evaluation in the mode of financial sharing. After that, the successful experience of Citibank and Henkel China has been used for reference. Finally, the measures to improve the performance evaluation under the financial sharing mode of Chinese enterprises are summarized.
【學位授予單位】：天津財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275

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本文編號：2116761