本文選題：財(cái)務(wù)共享 + 中國平安　； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：20世紀(jì)70年代末,為了了解提高勞動(dòng)生產(chǎn)率的秘密,“比較優(yōu)勢(shì)理論”徹底揭開了分工、專業(yè)化在其中的作用。這是英國經(jīng)濟(jì)學(xué)家亞當(dāng)·斯密在《國富論》中提出的。20世紀(jì)90年代開始在西方發(fā)達(dá)國家出現(xiàn)共享服務(wù)中心,那個(gè)時(shí)候各國開始興起這種形式,2000年以后得到了迅速的發(fā)展,90年代開始被推廣,其中財(cái)務(wù)共享服務(wù)是共享服務(wù)最主要的內(nèi)容之一。Stephen Behrens、Robert Gunn、Robert Frigo和David Carberry(1993)共享服務(wù)理論首次被提出之后,這種組織形式被公司廣泛應(yīng)用在發(fā)展中。共享服務(wù)被廣泛應(yīng)用之后,布賴恩·伯杰倫(Bergeron Bryan)(2003)出版了《共享服務(wù)精要》的書籍,書中認(rèn)為共享服務(wù)是一種將企業(yè)一部分現(xiàn)有的經(jīng)營(yíng)職能集中到一個(gè)新的半自主的業(yè)務(wù)單元的合作戰(zhàn)略,目的是節(jié)約成本、提高效率、創(chuàng)造價(jià)值以及提高對(duì)內(nèi)部客戶的服務(wù)質(zhì)量。而這個(gè)新的半自主業(yè)務(wù)單元就如同在公開市場(chǎng)展開競(jìng)爭(zhēng)的企業(yè)一樣,設(shè)有專門的管理結(jié)構(gòu),共享服務(wù)中心就是這個(gè)業(yè)務(wù)單元。隨后,第一個(gè)公享財(cái)務(wù)中心在歐洲建成,它是公認(rèn)的第一個(gè)設(shè)立公享服務(wù)中心的企業(yè),亨利·福特一個(gè)來自于美國的企業(yè)家,在其公司汽車生產(chǎn)中率先引入了這一理論——標(biāo)準(zhǔn)化工作模式,將它的旗下子公司中業(yè)務(wù)處理量大,重復(fù)化程度高的會(huì)計(jì)數(shù)據(jù)整合到共享中心整合處理,這種集團(tuán)化的管理模式,為亨利·福特家族的輝煌打下了夯實(shí)基礎(chǔ)。近年來世界經(jīng)濟(jì)化的發(fā)展速度在高新技術(shù)的發(fā)展下,打破了很多國家之間的經(jīng)濟(jì)壁壘。很多跨國公司與我國大型企業(yè)集團(tuán)的規(guī)模也遇到了很多前所未有的困難,財(cái)務(wù)成本高、管理難度大、財(cái)務(wù)信息質(zhì)量差成為全新的問題,平安集團(tuán)便是其中代表,因此財(cái)務(wù)變革迫在眉睫。而財(cái)務(wù)共享服務(wù)中心的出現(xiàn)正好解決了上述困境,它將不同區(qū)域分支機(jī)構(gòu)的會(huì)計(jì)記帳、資金支付、成本核算等業(yè)務(wù)集中至一個(gè)統(tǒng)一的實(shí)體—財(cái)務(wù)共享服務(wù)中心:它通過流程再造和制定統(tǒng)一的規(guī)則對(duì)不同實(shí)體中簡(jiǎn)單重復(fù)的會(huì)計(jì)核算和賬務(wù)處理業(yè)務(wù)給予標(biāo)準(zhǔn)化,把財(cái)務(wù)數(shù)據(jù)都整合在共享服務(wù)中心,讓客戶對(duì)財(cái)務(wù)信息的滿意度大大提高。此文以中國平安財(cái)務(wù)共享中心為研究標(biāo)的,通過對(duì)中國平安財(cái)務(wù)管理的變革與優(yōu)化地深入研究探索,通過文獻(xiàn)研究法、對(duì)比分析法、案例分析法對(duì)中國平安財(cái)務(wù)共享服務(wù)中心構(gòu)建框架來近一步的系統(tǒng)分析,影響因素、方案實(shí)施與評(píng)價(jià)這些方面的分析,可以進(jìn)一步的完善和豐富中國的共享管理理論,并對(duì)日后的財(cái)務(wù)共享管理的普及提供一定的借鑒和指導(dǎo)意義。
[Abstract]:In the late 1970s, in order to understand the secret of improving labor productivity, the theory of comparative advantage thoroughly revealed the role of division of labor and specialization. This is what British economist Adam Smith put forward in the Wealth of Nations. In the 1990s, shared service centers began to appear in the developed countries of the West. At that time, countries began to develop this kind of form, and it developed rapidly after 2000. In the 1990s, financial sharing service was one of the most important contents of shared service. After Stephen Behrensl Robert Gunnnn Robert Frigo and David Carberry (1993) shared service theory was first put forward. This form of organization is widely used in the development of the company. After the widespread use of shared services, Bergeron Bryan (2003) published a book called the essence of shared Services. The book considers shared service as a kind of cooperative strategy that concentrates some of the existing business functions of the enterprise into a new semi-autonomous business unit with the aim of saving costs, improving efficiency, creating value and improving the quality of service to internal customers. The new semi-autonomous business unit, like an enterprise competing in the open market, has a special management structure, and the shared service center is the business unit. Then the first public finance center was built in Europe, and it was the first recognized company to set up a public service center, Henry Ford, an entrepreneur from the United States. This theory, the standardized work model, was first introduced in the automotive production of its company, which integrated the accounting data of its subsidiaries with large business processing capacity and high degree of repetition into the shared center for integrated processing. This kind of management mode of collectivization laid a solid foundation for the glory of Henry Ford family. In recent years, the speed of economic development in the world has broken down the economic barriers between many countries under the development of high technology. The scale of many multinational corporations and large enterprise groups in China has also encountered many unprecedented difficulties, such as high financial cost, great difficulty in management, and poor quality of financial information, among which Ping an Group is the representative. So financial change is imminent. And the emergence of the Financial sharing Service Center just solves this dilemma. It keeps accounts and funds for the different regional branches. Operations such as cost accounting are concentrated in a unified entity, the Financial sharing Service Center, which standardizes simple and repetitive accounting and accounting processing in different entities through process reengineering and the development of uniform rules. The integration of financial data in the shared service center greatly improves customer satisfaction with financial information. This article takes China Ping an Financial sharing Center as the research object, through the reform and optimization of China Ping an financial management in-depth research and exploration, through the literature research method, comparative analysis, The case analysis method can further improve and enrich the sharing management theory of China by analyzing the further systematic analysis, influencing factors, implementation and evaluation of the framework of China Ping an Financial sharing Service Center. And provide some reference and guidance to the popularization of financial sharing management in the future.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F840.4;F842.3

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