本文關(guān)鍵詞：AP集團(tuán)財(cái)務(wù)共享服務(wù)中心構(gòu)建設(shè)計(jì)　出處：《重慶理工大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：財(cái)務(wù)管理是企業(yè)管理的核心,財(cái)務(wù)管理問(wèn)題是關(guān)乎企業(yè)集團(tuán)健康持續(xù)發(fā)展的重要問(wèn)題,企業(yè)規(guī)模越大,財(cái)務(wù)管理的作用和地位也越來(lái)越重要。在日益激烈的競(jìng)爭(zhēng)環(huán)境下,當(dāng)代企業(yè)要想在競(jìng)爭(zhēng)中取勝,就必須順應(yīng)社會(huì)、經(jīng)濟(jì)以及科學(xué)技術(shù)發(fā)展趨勢(shì),利用先進(jìn)的管理方法和手段,適時(shí)改善和優(yōu)化財(cái)務(wù)管理模式,不斷強(qiáng)化和改進(jìn)企業(yè)的財(cái)務(wù)管理,以促進(jìn)企業(yè)的健康發(fā)展。隨著社會(huì)的發(fā)展、科學(xué)技術(shù)的進(jìn)步,以移動(dòng)互聯(lián)網(wǎng)為代表的信息技術(shù)革命,改變了企業(yè)的生存環(huán)境,推動(dòng)了以?xún)r(jià)值守護(hù)和價(jià)值創(chuàng)造為核心的財(cái)務(wù)共享服務(wù)模式的誕生、發(fā)展和壯大,為現(xiàn)代企業(yè)集團(tuán)的財(cái)務(wù)管理開(kāi)辟了一條全新的發(fā)展道路。在西方發(fā)達(dá)國(guó)家,財(cái)務(wù)共享服務(wù)已是一種較為成熟的財(cái)務(wù)管理模式,但在中國(guó)目前還處于逐步發(fā)展的時(shí)期,需要更多的推廣和應(yīng)用。本文在對(duì)國(guó)內(nèi)外大量財(cái)務(wù)共享服務(wù)理論和實(shí)踐研究文獻(xiàn)進(jìn)行深入研究的基礎(chǔ)上,采用規(guī)范研究和案例分析的方法,基于AP集團(tuán)的現(xiàn)實(shí)情況和財(cái)務(wù)管理問(wèn)題提出具有針對(duì)性的財(cái)務(wù)共享服務(wù)中心具體構(gòu)建設(shè)計(jì)方案。本文首先對(duì)財(cái)務(wù)共享服務(wù)的國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行了闡述,對(duì)其理論依據(jù)進(jìn)行了概述,為AP集團(tuán)財(cái)務(wù)共享服務(wù)中心的構(gòu)建設(shè)計(jì)搭建了理論框架。其次,針對(duì)AP集團(tuán)的發(fā)展現(xiàn)狀和發(fā)展戰(zhàn)略對(duì)其財(cái)務(wù)管理提出的新要求,對(duì)AP集團(tuán)在當(dāng)前的財(cái)務(wù)管理模式下財(cái)務(wù)管理方面存在的問(wèn)題和財(cái)務(wù)管理困境進(jìn)行了詳細(xì)分析,指出構(gòu)建財(cái)務(wù)共享服務(wù)中心是AP集團(tuán)的必要選擇。在此基礎(chǔ)上,進(jìn)行了AP集團(tuán)基于共享服務(wù)的財(cái)務(wù)管控模式、財(cái)務(wù)職能的優(yōu)化以及財(cái)務(wù)組織架構(gòu)的改造等方面的財(cái)務(wù)頂層設(shè)計(jì),為財(cái)務(wù)共享服務(wù)中心的構(gòu)建打下制度基礎(chǔ)。最后詳細(xì)闡述了AP集團(tuán)財(cái)務(wù)共享服務(wù)中心構(gòu)建的具體方案設(shè)計(jì)以及實(shí)施保障措施。本文在理論上順應(yīng)了共享經(jīng)濟(jì)發(fā)展的趨勢(shì),在設(shè)計(jì)方向上符合AP集團(tuán)的戰(zhàn)略發(fā)展方向,在具體設(shè)計(jì)上符合企業(yè)自身的現(xiàn)狀和需求,能有效解決企業(yè)的現(xiàn)實(shí)問(wèn)題。本文通過(guò)對(duì)AP集團(tuán)財(cái)務(wù)共享服務(wù)中心的構(gòu)建設(shè)計(jì),希望能夠推進(jìn)AP集團(tuán)的財(cái)務(wù)管理由核算型向管理型轉(zhuǎn)型,為AP集團(tuán)人力資源、信息資源共享打造一個(gè)模板;其次希望能給行業(yè)內(nèi)其他大中型機(jī)場(chǎng)集團(tuán)財(cái)務(wù)共享服務(wù)中心的構(gòu)建提供有實(shí)踐意義的參考和借鑒,推動(dòng)行業(yè)的財(cái)務(wù)管理提升和轉(zhuǎn)型發(fā)展;最后希望能夠?yàn)樨?cái)務(wù)共享服務(wù)的研究貢獻(xiàn)更多的實(shí)踐應(yīng)用經(jīng)驗(yàn)。
[Abstract]:Financial management is the core of enterprise management, financial management is an important issue for sustainable development of enterprise group, enterprise scale is larger, the role and position of financial management is more and more important. In the increasingly fierce competitive environment, the enterprises want to win in the competition, must conform to the social, economic and scientific development technology trends, the use of advanced management methods and means, to improve and optimize the financial management mode, strengthen and improve the financial management of enterprises, in order to promote the healthy development of enterprises. With the development of society, science and technology progress, the mobile Internet as the representative of the information technology revolution, changes in the business environment, promote the value foundation and value creation as the core of Financial Shared Service Mode of the birth, development and growth, has opened up a new development for the financial management of modern enterprise groups Exhibition Road. In the western developed countries, financial shared services is a mature model of financial management, but in Chinese is still in the period of progressive development, need more popularization and application. Based on a large number of domestic and foreign financial shared services theory and practice research literature on the basis of thorough study, adopting the analysis method the standard research and the case, the reality and problems of AP group financial management based on the proposed targeted Financial Shared Service Center specific construction design. This paper first describes the Financial Shared Services of domestic and foreign research present situation, the theoretical basis for construction design are summarized, build a theoretical framework for the service center AP group financial sharing. Secondly, according to the new requirements of the development of the status quo and development strategy of AP group is put forward on the financial management of the AP group in the current financial management The existing financial management under the mode of financial management problems and difficulties are analyzed in detail, and points out that the construction of Financial Shared Service Center is a necessary choice for AP group. On this basis, the AP group financial management model based on Financial Shared Services, the top-level design financial function optimization and the organizational structure of financial reform and other aspects, for the financial system to lay a foundation of shared service center. Finally, elaborated on the AP Group Financial Shared Service Center Construction of the concrete design and implementation of security measures. In this paper, to share the economic development trend, in line with the strategic development direction of AP group in the design direction, in accordance with the status quo and needs of enterprises in particular the design, can effectively solve the practical problems of enterprises. Based on the AP Design Group Financial Shared Service Center, hoping to push into the A The financial management of P group transformation from accountingto management, AP group human resources, to create a template for the sharing of information resources; secondly, to the rest of the industry of large and medium-sized financial shared service center construction of airport group provide practical reference and hope to promote the financial management industry promotion and transformation development; finally hope to be able to share the practical experience of the contribution of the service for more financial.

【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F562.6;F560.5

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