本文關鍵詞： 信息化 財務管理模式 財務共享服務模式　出處：《哈爾濱商業(yè)大學》2017年碩士論文　論文類型：學位論文

【摘要】：近年來,我國電力企業(yè)為居民生活提供所需大量電力及相關服務,對推動國民經濟的發(fā)展有著重要作用。伴隨著經濟的高速發(fā)展我國企業(yè)的規(guī)模不斷擴大,集團分支機構越來越多,原來分散式的財務管理模式已然跟不上集團現階段的戰(zhàn)略規(guī)劃。同時,21世紀是信息膨脹的時代,大數據、信息流等網絡熱詞影響著人們的生活,隨著信息技術的進步,財務共享服務模式必然將成為未來財務管理方式的新方向。采用財務共享服務模式來提高電力集團財務管理的有效性、降低生產經營成本、促使企業(yè)資源配置達到最優(yōu)化已經逐漸成為電力集團目前的迫切需求。財務共享服務模式歷經多年的鉆研與實踐,在近幾年正進入高速發(fā)展時期。全球500強公司中的大多數都決定引進或者已經在不同程度上建立并實施財務共享服務模式,不僅如此,在我國也已經有一些大型企業(yè)嘗試采用財務共享中心,如中興通訊、華為、中國移動、中石油、海爾等人們熟知的公司。M集團實施財務共享服務模式的成功經驗以及存在的缺陷可以為其他電力公司在財務管理中順利實施財務共享具有一定的借鑒意義,同時也為提升電力集團財務信息化管理水平做出貢獻。以財務共享服務模式為研究內容,M集團為研究對象,通過采取理論與實際相結合的方法,運用文獻分析法、案例研究法和定性研究與定量研究相結合的方法對該模式的具體應用情況進行研究與分析,包括簡要介紹財務共享服務模式在國內外的研究情況和相關的理論基礎;分析了在實施該模式時的可行性及必要性,同時揭示了其成功關鍵因素的組成;闡述了 M集團實施財務共享服務模式的現狀,主要從業(yè)務流程、績效評價、信息系統(tǒng)、員工工作效率這幾個方面存在的問題進行深入分析;最后提出能夠完善以上諸多問題的相應對策。
[Abstract]:In recent years, the electric power enterprises of our country provide a large amount of electric power and related services to the residents' life, which plays an important role in promoting the development of the national economy. With the rapid development of the economy, the scale of the enterprises in our country continues to expand. With more and more branches of the Group, the original decentralized financial management model has been unable to keep up with the strategic planning of the Group at this stage. At the same time, the 21st century is an era of information expansion. Big data, information flow and other network hot words affect people's lives. With the development of information technology, the mode of financial sharing service will become a new direction of financial management in the future. The mode of financial sharing service will be adopted to improve the efficiency of financial management and reduce the cost of production and operation of electric power group. The optimization of enterprise resource allocation has gradually become the urgent need of the electric power group. The financial sharing service model has been studied and practiced for many years. In recent years, we are entering a period of rapid development. Most of the top 500 companies in the world have decided to introduce or have established and implemented the financial sharing service model to varying degrees. Some large enterprises in China have also tried to adopt financial sharing centers, such as ZTE, Huawei, China Mobile and PetroChina. Haier and other well-known companies. M Group's successful experience in implementing the financial sharing service model and its shortcomings can be used for reference for other power companies in the financial management of the successful implementation of financial sharing. At the same time, it also contributes to improving the level of financial information management of electric power group. Taking the financial sharing service model as the research object, the paper adopts the method of combining theory with practice, and applies the literature analysis method. Case study and qualitative and quantitative research are combined to study and analyze the specific application of the model, including a brief introduction of the financial sharing service model in the domestic and foreign research situation and related theoretical basis; This paper analyzes on the feasibility and necessity of implementing this model, at the same time reveals the composition of the key factors of its success, expounds the present situation of implementing financial sharing service mode in M Group, mainly from the aspects of business process, performance evaluation, information system, etc. The problems of employee efficiency are analyzed in depth, and the corresponding countermeasures are put forward to perfect the above problems.
【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】：F426.61;F406.7

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本文編號：1546404