本文選題：財(cái)務(wù)共享 + 規(guī)模經(jīng)濟(jì)��； 參考：《南京師范大學(xué)》2013年碩士論文

【摘要】：財(cái)務(wù)共享服務(wù)模式,作為財(cái)務(wù)管理的一種創(chuàng)新,通過將組織內(nèi)部分散的財(cái)務(wù)管理單元、活動(dòng)集中起來,通過外包給第三方服務(wù)供應(yīng)商或組織內(nèi)部,設(shè)立單獨(dú)實(shí)體,以市場化、客戶為中心等理念獨(dú)立運(yùn)營,面向組織總部、事業(yè)部單元等內(nèi)、外部客戶提供專業(yè)服務(wù),并在該模式下通過整合內(nèi)部資源、統(tǒng)一管理和控制并進(jìn)而實(shí)現(xiàn)規(guī)模經(jīng)濟(jì)。作為一種比較先進(jìn)的財(cái)務(wù)管理模式,在許多大型跨國公司成功實(shí)施的案例顯示,其規(guī)模經(jīng)濟(jì)優(yōu)勢和對公司內(nèi)部財(cái)務(wù)管理質(zhì)量和效率的提升是顯而易見的。然而,針對財(cái)務(wù)共享服務(wù)這一特有模式,毋庸置疑,其對實(shí)施企業(yè)的組織架構(gòu),財(cái)務(wù)、人事及信息管理系統(tǒng)等有著較高的要求。企業(yè)通過何種途徑導(dǎo)入該模式,如何改進(jìn)自身財(cái)務(wù)管理體系以滿足財(cái)務(wù)共享服務(wù)實(shí)施條件,等等。本文嘗試在解決這些問題展開探索性研究。本著理論與實(shí)踐相結(jié)合的指導(dǎo)思想,本文從財(cái)務(wù)共享服務(wù)出現(xiàn)的背景入手,在闡述了財(cái)務(wù)共享服務(wù)相關(guān)理論,業(yè)務(wù)適用范圍基礎(chǔ),并對傳統(tǒng)財(cái)務(wù)管理模式與共享模式進(jìn)行了比較,以及如何對財(cái)務(wù)共享服務(wù)內(nèi)包和外包進(jìn)行決策選擇后,結(jié)合AN公司組織架構(gòu)和中國區(qū)業(yè)務(wù)運(yùn)營特點(diǎn)及全球發(fā)展戰(zhàn)略,通過對現(xiàn)有財(cái)務(wù)管理現(xiàn)狀的分析,找出了中國區(qū)財(cái)務(wù)管理存在的問題并進(jìn)行了深入剖析,進(jìn)而論述了其導(dǎo)入財(cái)務(wù)共享服務(wù)模式的有效路徑和關(guān)鍵策略,AN公司中國區(qū)財(cái)務(wù)共享服務(wù)中心項(xiàng)目成功實(shí)施和運(yùn)營實(shí)踐有力驗(yàn)證了其導(dǎo)入該模式的路徑和策略是有效的,且在經(jīng)濟(jì)上可行。本文的研究成果對如何有效地導(dǎo)入財(cái)務(wù)共享服務(wù)模式,從而構(gòu)建、管理一個(gè)適應(yīng)自身業(yè)務(wù)特點(diǎn)和運(yùn)營戰(zhàn)略的高效、經(jīng)濟(jì)、客戶導(dǎo)向的財(cái)務(wù)共享服務(wù)中心提出了有效解決方案,并在理論及實(shí)踐方面為有意探索、嘗試建立財(cái)務(wù)共享服務(wù)中心,或已經(jīng)在運(yùn)行類似模式的企業(yè)提供了很有價(jià)值的借鑒和指導(dǎo)。
[Abstract]:The financial sharing service model, as an innovation in financial management, centralizes activities through decentralized financial management units within the organization, and establishes separate entities to market by outsourcing to third-party service providers or within the organization.The concept of customer-centered independent operation, oriented to the organizational headquarters, business unit and other internal, external customers to provide professional services, and through the integration of internal resources, unified management and control, and then achieve economies of scale.As a relatively advanced financial management model, the successful implementation cases of many large multinational corporations show that the advantages of scale economy and the improvement of internal financial management quality and efficiency are obvious.However, in view of the unique mode of financial sharing service, there is no doubt that it has higher requirements for the implementation of organizational structure, finance, personnel and information management system of enterprises.How to import the model, how to improve the financial management system to meet the implementation conditions of financial sharing services, and so on.This paper attempts to carry out exploratory research in solving these problems.Based on the guiding ideology of combining theory with practice, this paper begins with the background of the emergence of financial sharing service, and expounds the relevant theory of financial sharing service, the basis of business application scope,After comparing the traditional financial management mode with the shared mode, and how to choose the internal outsourcing and outsourcing of the financial sharing service, the paper combines the organizational structure of an company, the characteristics of business operation in China and the global development strategy.Through the analysis of the present situation of financial management, this paper finds out the problems existing in the financial management in China and makes an in-depth analysis.Then it discusses the effective path and key strategy of introducing the financial sharing service model. The successful implementation and operation practice of the financial sharing service center project of an Company in China can prove that the path and strategy of introducing this model are effective.And economically feasible.The research results of this paper provide an effective solution to how to effectively introduce the financial sharing service model to construct and manage an efficient, economical and customer-oriented financial sharing service center that adapts to its own business characteristics and operation strategy.In theory and practice, it provides valuable reference and guidance for the enterprises that try to establish the financial sharing service center, or have already run the similar model.
【學(xué)位授予單位】：南京師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.7;F416.7

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