本文選題：財(cái)務(wù)管理模式 + 財(cái)務(wù)共享服務(wù)　； 參考：《廣西師范大學(xué)》2017年碩士論文

【摘要】：隨著國內(nèi)外金融業(yè)的迅猛發(fā)展和人民生活水平的提升,我國的保險(xiǎn)業(yè)正處于黃金發(fā)展時期,保險(xiǎn)行業(yè)在國計(jì)民生中的地位越來越重要。H保險(xiǎn)公司自建立以來,業(yè)務(wù)規(guī)模高速增長,經(jīng)營范圍迅速遍及全國各地,隨著經(jīng)營規(guī)模高速擴(kuò)張,企業(yè)面臨著經(jīng)營成本大幅增加,經(jīng)營效率不升反降,集團(tuán)總部對下屬公司的管控能力逐漸變?nèi)醯葐栴},采用全新財(cái)務(wù)運(yùn)營模式逐漸成為了企業(yè)發(fā)展、提升市場地位的必經(jīng)之路。這一新穎的財(cái)務(wù)管理模式開始進(jìn)入企業(yè)的視野。通過集中式、協(xié)同化的運(yùn)作方法,有助于企業(yè)達(dá)到降低運(yùn)營成本、拉低經(jīng)營風(fēng)險(xiǎn)、優(yōu)化服務(wù)效率、加強(qiáng)集團(tuán)管控等目標(biāo)。H保險(xiǎn)公司同樣將采用這一財(cái)務(wù)運(yùn)營架構(gòu),著手搭建本企業(yè)的共享服務(wù)體系。財(cái)務(wù)共享服務(wù)中心是將分散于各分、子公司和部門的財(cái)務(wù)業(yè)務(wù)集中化、標(biāo)準(zhǔn)化處理的財(cái)務(wù)管理模式。集團(tuán)所有成員單位采用相同的標(biāo)準(zhǔn)作業(yè)流程,并且通過信息化系統(tǒng),將大部分易于標(biāo)準(zhǔn)化的財(cái)務(wù)業(yè)務(wù)轉(zhuǎn)移到財(cái)務(wù)共享服務(wù)中心處理,機(jī)構(gòu)財(cái)務(wù)可以更加專注于輔助機(jī)構(gòu)業(yè)務(wù),集中處理標(biāo)準(zhǔn)化業(yè)務(wù)可以有效降低外部風(fēng)險(xiǎn),加強(qiáng)管控。使得明確財(cái)務(wù)職能劃分,提高競爭力。本文主要研究H保險(xiǎn)公司的財(cái)務(wù)共享服務(wù)體系搭建。首先對國內(nèi)外財(cái)務(wù)共享服務(wù)中心的理論研究進(jìn)行審視,闡述了其內(nèi)涵與核心要素,對財(cái)務(wù)共享服務(wù)相關(guān)理論基礎(chǔ)進(jìn)行闡述,為企業(yè)共享服務(wù)建設(shè)提供理論指導(dǎo);其次對H保險(xiǎn)公司的財(cái)務(wù)管理模式現(xiàn)狀進(jìn)行描述分析,指出當(dāng)前存在的問題:財(cái)務(wù)風(fēng)險(xiǎn)管控能力不強(qiáng),外部風(fēng)險(xiǎn)加大,企業(yè)大規(guī)模擴(kuò)張產(chǎn)生的成本壓力,各機(jī)構(gòu)財(cái)務(wù)受限于當(dāng)?shù)囟悇?wù)環(huán)境以及各地財(cái)務(wù)人員素質(zhì)不一,使得各機(jī)構(gòu)流程、標(biāo)準(zhǔn)、制度執(zhí)行不統(tǒng)一,財(cái)務(wù)信息系統(tǒng)弱化,財(cái)務(wù)各系統(tǒng)集成能力較弱,數(shù)據(jù)難以統(tǒng)一;針對于存在的問題,提出建立財(cái)務(wù)共享服務(wù)中心并對建立財(cái)務(wù)共享的可行性與必要性加以判斷和考慮;然后開始對H保險(xiǎn)公司財(cái)務(wù)共享服務(wù)中心建設(shè)從戰(zhàn)略、組織結(jié)構(gòu)、業(yè)務(wù)流程、信息系統(tǒng)、人員管理各方面逐一規(guī)劃并設(shè)計(jì),包括統(tǒng)一各財(cái)務(wù)標(biāo)準(zhǔn),財(cái)務(wù)組織與職責(zé)劃分,各業(yè)務(wù)流程重新設(shè)計(jì),優(yōu)化,對各信息系統(tǒng)在原有基礎(chǔ)上重新規(guī)劃,增加各系統(tǒng)之間的連接,財(cái)務(wù)共享組織人員崗位編制管理、績效、培訓(xùn)等;對財(cái)務(wù)共享服務(wù)中心建設(shè)預(yù)期效果進(jìn)行預(yù)估;最后對財(cái)務(wù)共享服務(wù)中心建設(shè)提出建議。本文對財(cái)務(wù)共享建設(shè)過程中,對組織變革、流程改造設(shè)計(jì)、信息平臺整合等各方面進(jìn)行討論分析,也為以后同業(yè)公司建立財(cái)務(wù)共享中心給予理論與實(shí)踐支持。
[Abstract]:With the rapid development of financial industry at home and abroad and the improvement of people's living standard, the insurance industry of our country is in the golden development period. The position of insurance industry in the national economy and people's livelihood has become more and more important. H insurance company has been established since its establishment.With the rapid growth of the business scale and the rapid spread of the business scope throughout the country, with the rapid expansion of the business scale, enterprises are faced with a substantial increase in operating costs and a decline in operating efficiency.The control ability of the group headquarters to the subordinate company becomes weak gradually, adopting the brand-new financial operation mode has gradually become the only way for the enterprise to develop and promote the market position.This novel financial management model began to enter the vision of enterprises.Through centralized and cooperative operation methods, it will help enterprises to achieve the goals of reducing operating costs, lowering operating risks, optimizing service efficiency, strengthening group management and control, and so on. H insurance companies will also adopt this financial operation structure.Start to set up this enterprise's shared service system.Financial sharing Service Center is a centralized and standardized financial management model, which will be scattered in various branches, subsidiaries and departments.All members of the group adopt the same standard operating procedures and, through information systems, transfer most of the easily standardized financial services to the Financial sharing Services Centre, allowing institutional finance to become more focused on supporting institutional operations.Centralized processing of standardized business can effectively reduce external risks and strengthen control.To make clear the division of financial functions, improve competitiveness.This article mainly studies H insurance company financial sharing service system construction.Firstly, this paper examines the theoretical research of financial sharing service center at home and abroad, expounds its connotation and core elements, expounds the theoretical basis of financial sharing service, and provides theoretical guidance for the construction of enterprise shared service.Secondly, this paper describes and analyzes the current situation of H insurance company's financial management mode, and points out the existing problems: the financial risk control ability is not strong, the external risk increases, and the cost pressure caused by the large-scale expansion of the enterprise.The financial system of each institution is limited by the local tax environment and the quality of the financial personnel, which makes the process, standard and system of the organization not uniform, the financial information system is weakened, the ability of the financial system integration is weak, and the data is difficult to unify;In view of the existing problems, this paper puts forward the establishment of financial sharing service center and judges and considers the feasibility and necessity of establishing financial sharing service center, and then starts to build the financial sharing service center of H insurance company from the strategic, organizational structure.Business processes, information systems, and personnel management are planned and designed one by one, including the harmonization of financial standards, financial organization and division of responsibilities, redesign and optimization of business processes, and replanning of information systems on the basis of the original,Increase the connection between the systems, financial sharing organization staffing management, performance, training and so on; financial sharing service center construction expected results are estimated; finally, financial sharing service center construction recommendations.In the process of financial sharing construction, this paper discusses and analyzes the organizational change, process design, information platform integration, etc. It also provides theoretical and practical support for the establishment of financial sharing center for the same company in the future.
【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F842.3;F840.4

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