本文選題：財(cái)務(wù)共享服務(wù)　切入點(diǎn)：中興通訊　出處：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：20世紀(jì)八九十年代以來,由于經(jīng)濟(jì)全球化的加深,科學(xué)技術(shù)的飛速發(fā)展和科技革命的影響,世界跨國企業(yè)進(jìn)一步發(fā)展壯大,企業(yè)間的兼并和重組也更加頻繁。在這種大環(huán)境下,如何強(qiáng)化集團(tuán)對各分支機(jī)構(gòu)各不同部門的財(cái)務(wù)職能管控,有效的降低企業(yè)的財(cái)務(wù)管理成本,正成為大型集團(tuán)公司的一個(gè)管理難題。面對新出現(xiàn)的這種管理困境,無論是理論界還是實(shí)務(wù)界都在積極尋求一條具有成本優(yōu)勢、更加高效、更加優(yōu)質(zhì)的財(cái)務(wù)管理模式。近年來,財(cái)務(wù)共享服務(wù)這種新型的財(cái)務(wù)管理模式已經(jīng)得到了許多大型跨國集團(tuán)公司的普遍認(rèn)可,這種模式就是將企業(yè)日常的財(cái)務(wù)功能如費(fèi)用報(bào)銷、會(huì)計(jì)核算等這些機(jī)械化、重復(fù)性較強(qiáng)的工作從各成員單位中剝離出來,通過計(jì)算機(jī)技術(shù)對財(cái)務(wù)流程進(jìn)行規(guī)范化的處理,這樣的新型財(cái)務(wù)管理模式不僅恰好符合了企業(yè)提高經(jīng)營效率、降低運(yùn)營成本、優(yōu)化組織結(jié)構(gòu)的需求,同時(shí)也順應(yīng)了信息技術(shù)用于財(cái)務(wù)管理的發(fā)展趨勢。如今,世界五百強(qiáng)企業(yè)中,已有超過八成的企業(yè)將財(cái)務(wù)共享服務(wù)運(yùn)用于集團(tuán)的財(cái)務(wù)管理工作。而在國內(nèi)企業(yè)中,財(cái)務(wù)共享服務(wù)理論研究還處于起步階段,已經(jīng)建立財(cái)務(wù)共享中心的企業(yè)相對較少。所以,筆者認(rèn)為這種新型的財(cái)務(wù)共享服務(wù)模式在企業(yè)中具體應(yīng)用的實(shí)踐案例非常具有研究價(jià)值。中興通訊作為全球領(lǐng)先的綜合性通信制造業(yè)上市公司,是我國較早建立財(cái)務(wù)共享服務(wù)中心的大型集團(tuán)公司,中興通訊的財(cái)務(wù)共享之路積累了大量實(shí)踐經(jīng)驗(yàn),已成為行業(yè)標(biāo)桿。本文主要采用案例分析法,輔以文獻(xiàn)研究法、定性分析與定量分析相結(jié)合的方法對該案例進(jìn)行研究。本文共分五部分。第一部分綜述了財(cái)務(wù)共享服務(wù)含義、模式和有效性的文獻(xiàn)回顧;第二部分主要從概念界定和理論基礎(chǔ)兩個(gè)方面為本文提供理論依據(jù);第三部分是對中興通訊建立財(cái)務(wù)共享服務(wù)的案例進(jìn)行簡要介紹:包括建立財(cái)務(wù)共享之前的基本情況,中興集團(tuán)實(shí)施財(cái)務(wù)共享服務(wù)的職能和意義,以及從籌備、初創(chuàng)、發(fā)展、開拓四個(gè)階段去分析中興通訊建立財(cái)務(wù)共享服務(wù)的流程;第四部分是從組織結(jié)構(gòu)、管理制度、信息系統(tǒng)三個(gè)方面對中興通訊運(yùn)行財(cái)務(wù)共享服務(wù)的效果進(jìn)行評價(jià),同時(shí),分析了中興通訊財(cái)務(wù)共享服務(wù)成功實(shí)施的關(guān)鍵因素;第五部分首先總結(jié)了財(cái)務(wù)共享服務(wù)建立過程中的一些關(guān)鍵點(diǎn),通過借鑒中興通訊的建立流程,管理方式和方法,歸納總結(jié)出怎樣的企業(yè)適合建立財(cái)務(wù)共享服務(wù),運(yùn)行財(cái)務(wù)共享服務(wù)的關(guān)鍵環(huán)節(jié),進(jìn)一步得出財(cái)務(wù)共享服務(wù)可以幫助企業(yè)達(dá)到降低管理成本、強(qiáng)化財(cái)務(wù)決策、提升企業(yè)價(jià)值的結(jié)論,最后對財(cái)務(wù)共享服務(wù)的未來進(jìn)行展望。
[Abstract]:Since 1980s and 1990s, due to the deepening of economic globalization, the rapid development of science and technology and the impact of the scientific and technological revolution, the multinational enterprises in the world have further developed and strengthened, and mergers and reorganization among enterprises have become more frequent.In this kind of environment, how to strengthen the financial function control of the different departments of each branch of the group, and reduce the financial management cost of the enterprise effectively, is becoming a management difficult problem of the large group company.In the face of this new management dilemma, both theoretical and practical circles are actively seeking a more cost-effective, more efficient, more high-quality financial management model.In recent years, financial sharing service, a new financial management model, has been widely accepted by many large multinational group companies. This model is to mechanize the daily financial functions of enterprises, such as reimbursement of expenses, accounting and accounting, etc.The work with strong reproducibility is stripped out from each member unit, and the financial process is standardized by computer technology. This new financial management mode not only accords with the enterprise to improve the operating efficiency and reduce the operating cost.At the same time, it conforms to the development trend of information technology used in financial management.Today, more than 80% of the top 500 companies use financial sharing services in the financial management of the group.But in the domestic enterprises, the financial sharing service theory research is still in the initial stage, the enterprise which has established the financial sharing center is relatively few.Therefore, the author thinks that the practical case of this new financial sharing service mode in enterprises is of great value.ZTE, as a leading listed company in the global comprehensive communication manufacturing industry, is a large group company that established financial sharing service center earlier in our country. ZTE has accumulated a lot of practical experience on the way of financial sharing and has become the benchmark of the industry.This paper mainly uses the case analysis method, assisted by the literature research method, qualitative analysis and quantitative analysis method to study the case.This paper is divided into five parts.The first part summarizes the meaning, mode and effectiveness of financial sharing services, the second part provides the theoretical basis for this paper from the two aspects of the definition of the concept and the theoretical basis.The third part is a brief introduction to the case of ZTE's establishment of financial sharing service: including the basic situation before the establishment of financial sharing, the function and significance of ZTE's implementation of financial sharing service, and its preparation, start-up and development.The fourth part is to evaluate the effect of ZTE's financial sharing service from three aspects: organizational structure, management system and information system.This paper analyzes the key factors of the successful implementation of the financial sharing service of ZTE. The fifth part summarizes some key points in the process of the establishment of the financial sharing service, and draws lessons from the establishment process, management methods and methods of ZTE.What kind of enterprise is suitable for establishing financial sharing service and running the key link of financial sharing service is summed up, and it is further concluded that financial sharing service can help enterprises to reduce management cost and strengthen financial decision.Finally, the future of financial sharing services is prospected.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F626.115

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