本文選題：財務管理模式 + 財務共享服務�。� 參考：《廣西師范大學》2017年碩士論文

【摘要】：隨著國內外金融業(yè)的迅猛發(fā)展和人民生活水平的提升,我國的保險業(yè)正處于黃金發(fā)展時期,保險行業(yè)在國計民生中的地位越來越重要。H保險公司自建立以來,業(yè)務規(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,集團總部對下屬公司的管控能力逐漸變弱等問題,采用全新財務運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。這一新穎的財務管理模式開始進入企業(yè)的視野。通過集中式、協(xié)同化的運作方法,有助于企業(yè)達到降低運營成本、拉低經(jīng)營風險、優(yōu)化服務效率、加強集團管控等目標。H保險公司同樣將采用這一財務運營架構,著手搭建本企業(yè)的共享服務體系。財務共享服務中心是將分散于各分、子公司和部門的財務業(yè)務集中化、標準化處理的財務管理模式。集團所有成員單位采用相同的標準作業(yè)流程,并且通過信息化系統(tǒng),將大部分易于標準化的財務業(yè)務轉移到財務共享服務中心處理,機構財務可以更加專注于輔助機構業(yè)務,集中處理標準化業(yè)務可以有效降低外部風險,加強管控。使得明確財務職能劃分,提高競爭力。本文主要研究H保險公司的財務共享服務體系搭建。首先對國內外財務共享服務中心的理論研究進行審視,闡述了其內涵與核心要素,對財務共享服務相關理論基礎進行闡述,為企業(yè)共享服務建設提供理論指導;其次對H保險公司的財務管理模式現(xiàn)狀進行描述分析,指出當前存在的問題:財務風險管控能力不強,外部風險加大,企業(yè)大規(guī)模擴張產(chǎn)生的成本壓力,各機構財務受限于當?shù)囟悇窄h(huán)境以及各地財務人員素質不一,使得各機構流程、標準、制度執(zhí)行不統(tǒng)一,財務信息系統(tǒng)弱化,財務各系統(tǒng)集成能力較弱,數(shù)據(jù)難以統(tǒng)一;針對于存在的問題,提出建立財務共享服務中心并對建立財務共享的可行性與必要性加以判斷和考慮;然后開始對H保險公司財務共享服務中心建設從戰(zhàn)略、組織結構、業(yè)務流程、信息系統(tǒng)、人員管理各方面逐一規(guī)劃并設計,包括統(tǒng)一各財務標準,財務組織與職責劃分,各業(yè)務流程重新設計,優(yōu)化,對各信息系統(tǒng)在原有基礎上重新規(guī)劃,增加各系統(tǒng)之間的連接,財務共享組織人員崗位編制管理、績效、培訓等;對財務共享服務中心建設預期效果進行預估;最后對財務共享服務中心建設提出建議。本文對財務共享建設過程中,對組織變革、流程改造設計、信息平臺整合等各方面進行討論分析,也為以后同業(yè)公司建立財務共享中心給予理論與實踐支持。
[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.
【學位授予單位】：廣西師范大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F842.3;F840.4

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