移動互聯(lián)網(wǎng),是將移動通信和互聯(lián)網(wǎng)二者結(jié)合起來,并通過互聯(lián)網(wǎng)的技術(shù)、平臺、商業(yè)模式和應(yīng)用與移動通信技術(shù)結(jié)合的實(shí)踐活動總稱。移動互聯(lián)網(wǎng)的共享經(jīng)濟(jì)是一場深刻的資源革命,它將社會引導(dǎo)進(jìn)入共享經(jīng)濟(jì)時代。在移動互聯(lián)網(wǎng)時代,人們可以在任何時間、任何地點(diǎn),以任何方式獲取并處理信息。移動互聯(lián)網(wǎng)的發(fā)展與應(yīng)用,促使企業(yè)管理架構(gòu)更加扁平化,給企業(yè)會計核算與財務(wù)決策也帶來新的變化。為了優(yōu)化組織內(nèi)部結(jié)構(gòu)、降低企業(yè)的運(yùn)營成本、規(guī)范業(yè)務(wù)流程、提升流程效率,越來越多的企業(yè)采用財務(wù)共享中心這種新的財務(wù)管理模式。B公司在2010年就開始了財務(wù)共享中心的規(guī)劃,在2013年底完成財務(wù)共享服務(wù)中心一階段建成上線。一階段建成后,B公司作出了集團(tuán)平臺化轉(zhuǎn)型的戰(zhàn)略決策,并一口氣推出多個跨界品牌,B公司財務(wù)共享中心面臨著平臺化轉(zhuǎn)型和智能化轉(zhuǎn)型的挑戰(zhàn)。本文以B公司財務(wù)共享服務(wù)中心的改進(jìn)為核心研究對象。論文首先介紹研究背景和意義,闡述財務(wù)共享服務(wù)文獻(xiàn)綜述和基本理論;然后介紹了B公司基本概況和財務(wù)共享服務(wù)中心基本情況;再對B公司現(xiàn)有財務(wù)共享服務(wù)中心的優(yōu)點(diǎn)和缺陷方面進(jìn)行剖析;列舉B公司財務(wù)共享服務(wù)中心管理難點(diǎn),包括酒店數(shù)量多且跨地域、業(yè)務(wù)擴(kuò)張過... 

【文章來源】：廣東外語外貿(mào)大學(xué)廣東省

【文章頁數(shù)】：92 頁

【學(xué)位級別】：碩士

【文章目錄】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
ABBREVIATIONS
CHAPTER1 Introduction
    1.1 Research Background
    1.2 Research Objective
        1.2.1 Research objectives
        1.2.2 Research significance
    1.3 Research methods
    1.4 Thesis structure
CHAPTER2 Literature review
    2.1 Concepts of financial shared service center
        2.1.1 Definition of financial shared service center
        2.1.2 The goal of financial shared service center
        2.1.3 The characteristics and role of financial shared service center
        2.1.4 Development and change of financial shared service center
    2.2 Related theories and conceptual models of financial shared servicecenters
        2.2.1 Specialized division theory and scale economy effect
        2.2.2 SPORTS method
        2.2.3 Business process re-engineering(BPR)method
        2.2.4 Shared service center conceptual model
    2.3 The international and domestic researching status
        2.3.1 International research status
        2.3.2 Domestic research status
    2.4 Innovations of the research
CHAPTER3 Case Description
    3.1 Introduction of B Company
    3.2 New challenges of B Company
    3.3 B Company FSSC general information
    3.4 Phase I highlights of financial shared service center of B company
        3.4.1 Accounts payable and invoice process
        3.4.2 Payment process
        3.4.3 General ledger process
        3.4.4 e-Banking process
    3.5 Current situation of financial shared service center of B company
        3.5.1 Organization status of B company
        3.5.2 Current situation of financial shared service center of B company
CHAPTER4 Case analysis
    4.1 Defects of financial shared service center of B company
        4.1.1 Organizational structure of sharing center
        4.1.2 Detail integration problems of FSSC
        4.1.3 IT construction problems of FSSC
        4.1.4 Unreasonable setting of assessment standards and indicators
        4.1.5 Staff in the sharing center are lack of enthusiasm
    4.2 The necessity optimization of FSSC of B company
CHAPTER5 Suggestions
    5.1 Organization function setting of sharing center
    5.2 Financial integration of sharing center industry
        5.2.1 Receivables improvement
        5.2.2 Fund payment improvement
        5.2.3 Handling and improvement of specific problems
    5.3 IT construction
    5.4 Setting and optimization of assessment indicators of sharing center
        5.4.1 reset the assessment standard of financial shared service center
        5.4.2 Reduce the cost of financial coordination with J company group andimprove the automation of financial shared service center
        5.4.3 Reset the indicators to improve the enthusiasm of operators in thesharing center
    5.5 Promotion of enthusiasm of staff in sharing center
        5.5.1 recruitment
        5.5.2 Talent cultivation
        5.5.3 Performance appraisal
CHAPTER6 Conclusion
    6.1 Research Summary
    6.2 Limitations of this study
    6.3 significance and future research direction of this study
REFERENCES


【參考文獻(xiàn)】：
期刊論文
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碩士論文
[1]7天連鎖酒店集團(tuán)私有化退市案例分析[D]. 黃波.新疆財經(jīng)大學(xué) 2015
[2]企業(yè)集團(tuán)財務(wù)集中管控模式研究[D]. 馮春曉.北京交通大學(xué) 2010



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