本文關(guān)鍵詞：HS連鎖公司財(cái)務(wù)共享中心體系構(gòu)建研究　出處：《安徽大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

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【摘要】：改革開(kāi)放以來(lái),中國(guó)的連鎖零售行業(yè)迅速發(fā)展壯大,連鎖零售企業(yè)紛紛在全國(guó)進(jìn)行布局,連鎖區(qū)域不斷的擴(kuò)大,甚至開(kāi)始拓展海外市場(chǎng),與此同時(shí)國(guó)外的零售連鎖企業(yè)也紛紛進(jìn)入國(guó)內(nèi),零售市場(chǎng)競(jìng)爭(zhēng)格局異常殘酷。隨著連鎖企業(yè)規(guī)模的不斷擴(kuò)大,對(duì)財(cái)務(wù)管理的要求無(wú)論是效率、成本、質(zhì)量還是精度都不斷提高,對(duì)于決策支持系統(tǒng)的質(zhì)量和效率也不斷提升。但企業(yè)現(xiàn)狀是各單位獨(dú)立核算,核算主體較多,機(jī)構(gòu)龐大,財(cái)務(wù)人員眾多,財(cái)務(wù)信息的整理反饋周期長(zhǎng)、質(zhì)量低下,會(huì)計(jì)信息失真屢見(jiàn)不鮮,與連鎖零售企業(yè)的高速發(fā)展格格不入。連鎖零售企業(yè)想立足市場(chǎng),生存下來(lái),必須形成自己核心競(jìng)爭(zhēng)力,財(cái)務(wù)管理轉(zhuǎn)型勢(shì)在必行,于是財(cái)務(wù)共享模式出現(xiàn)了。相關(guān)財(cái)務(wù)工作規(guī)范要求：對(duì)于分公司、子公司數(shù)量多、分布廣的大型企業(yè)或企業(yè)集團(tuán)應(yīng)逐步建立財(cái)務(wù)共享服務(wù)中心。實(shí)行會(huì)計(jì)工作集中的企業(yè)以及企業(yè)分支機(jī)構(gòu),應(yīng)當(dāng)為外部會(huì)計(jì)監(jiān)督機(jī)構(gòu)及時(shí)查詢和調(diào)閱異地儲(chǔ)存的會(huì)計(jì)資料提供必要條件,為我國(guó)企業(yè)探索建立財(cái)務(wù)共享服務(wù)中心提供了政策支持。連鎖零售企業(yè)如何構(gòu)建財(cái)務(wù)共享中心,重點(diǎn)解決事項(xiàng)和構(gòu)建的注意事項(xiàng)等是本文探討的重點(diǎn)。本文運(yùn)用理論分析、比較分析、案例分析的方法,通過(guò)系統(tǒng)梳理國(guó)內(nèi)外文獻(xiàn),分析財(cái)務(wù)共享服務(wù)的特點(diǎn),結(jié)合目前財(cái)務(wù)管理模式存在的弊端,財(cái)務(wù)共享中心模式能夠給企業(yè)管理帶來(lái)的益處,二者對(duì)比出財(cái)務(wù)共享中心的優(yōu)勢(shì),探討了如何通過(guò)財(cái)務(wù)共享中心的構(gòu)建給企業(yè)帶來(lái)的管理上的優(yōu)勢(shì),提出構(gòu)建財(cái)務(wù)共享服務(wù)的方案。選取案例企業(yè)重點(diǎn)闡述財(cái)務(wù)共享中心構(gòu)建的全過(guò)程：首先對(duì)必要性、可行性分析,提出總體思路、建設(shè)目標(biāo)和基本原則,接著提出財(cái)務(wù)共享體系的設(shè)計(jì),最后對(duì)預(yù)期收益和注意事項(xiàng)進(jìn)行了闡述,其中重點(diǎn)對(duì)財(cái)務(wù)共享體系的設(shè)計(jì)進(jìn)行了闡述,從現(xiàn)狀調(diào)研、組織架構(gòu)、崗位職責(zé)設(shè)計(jì)、流程再造與設(shè)計(jì)、考核體系的設(shè)計(jì)、信息平臺(tái)的構(gòu)建、人員的招聘與培訓(xùn)和保障體系方面全面闡述了關(guān)鍵構(gòu)建節(jié)點(diǎn),總結(jié)出財(cái)務(wù)共享服務(wù)構(gòu)建與實(shí)施中的關(guān)鍵因素,探索解決途徑,希望對(duì)連鎖零售行業(yè)內(nèi)其他企業(yè)進(jìn)行財(cái)務(wù)共享體系構(gòu)建時(shí)具有一點(diǎn)借鑒意義和應(yīng)用價(jià)值。本文共分五章,第一章為緒論,闡述研究的背景意義、思路方法。第二文獻(xiàn)研究和理論基礎(chǔ),闡述了國(guó)內(nèi)外的研究狀況,財(cái)務(wù)共享服務(wù)的理論基礎(chǔ)。第三章介紹了HS連鎖公司的整體情況,通過(guò)財(cái)務(wù)管理現(xiàn)狀分析找出目前存在的問(wèn)題。第四章是全文的核心內(nèi)容,對(duì)HS連鎖公司實(shí)施財(cái)務(wù)共享中心進(jìn)行必要可行性分析,提出HS連鎖公司的財(cái)務(wù)共享中心構(gòu)建的設(shè)計(jì)方案,重點(diǎn)分析了財(cái)務(wù)共享服務(wù)中心構(gòu)建的關(guān)鍵因素：架構(gòu)設(shè)計(jì)、流程再造、信息化系統(tǒng)構(gòu)建、績(jī)效考核和保障體系,就具體構(gòu)建過(guò)程中的關(guān)鍵節(jié)點(diǎn)和注意事項(xiàng)進(jìn)行了分析。第五章研究結(jié)論與研究展望。本文創(chuàng)新點(diǎn)：一是選題視角創(chuàng)新,本文選取零售連鎖企業(yè),針對(duì)零售連鎖財(cái)務(wù)管理特點(diǎn)和要求出發(fā),通過(guò)案例企業(yè)的財(cái)務(wù)共享體系構(gòu)建過(guò)程的闡述,希望能在零售連鎖企業(yè)財(cái)務(wù)共享體系的研究上有一點(diǎn)貢獻(xiàn)。二是內(nèi)容上通過(guò)系統(tǒng)整理國(guó)內(nèi)外文獻(xiàn),結(jié)合案例企業(yè)的財(cái)務(wù)共享中心構(gòu)建的過(guò)程,對(duì)財(cái)務(wù)共享中心從理論和實(shí)踐上對(duì)零售連鎖企業(yè)財(cái)務(wù)共享中心的構(gòu)建進(jìn)行了系統(tǒng)的闡述,對(duì)企業(yè)的財(cái)務(wù)共享中心的實(shí)踐有一定的借鑒意義。
[Abstract]:Since the reform and opening up, Chinese chain retail industry rapid development, chain retail enterprises have laid out in the country, the chain area continued to expand, and even began to expand overseas markets at the same time, the foreign retail enterprises have entered the domestic retail market competition cruel. As the chain continues to expand the scale of the financial management for both the efficiency, cost, quality and accuracy are increasing for the quality and efficiency of decision support system is rising. But the status quo is the unit of enterprise independent accounting, accounting subject more, large agencies, financial personnel number, financial information collection feedback cycle is long, the low quality of accounting information distortion, It is often seen. and misfits. The rapid development of the retail chain enterprises. Retail chain enterprises want to survive, must be based on the market, form their own core competitiveness, Financial management transformation is imperative, so the financial shared mode appeared. Related work of standardizing financial requirements: for branch, the number of subsidiaries, wide distribution, large enterprises or enterprise groups should gradually establish a Financial Shared Service Center. The implementation of the accounting work in the enterprise and the enterprise branch shall timely query and access to remote storage of accounting information provide the necessary conditions for the external accounting supervision mechanism, provide policy support to establish Financial Shared Service Center for Chinese enterprises to explore. How to construct financial sharing center chain retail enterprises, focus on solving issues and construction precautions is the focus of this paper. This paper uses theoretical analysis, comparative analysis, case analysis method, through the system based on the literature review, analysis of the characteristics of financial shared services, combined with the existing problems of financial management, financial sharing Center mode can bring to the enterprise management benefit, comparing the two Financial Sharing Center, discusses how to construct the Financial Sharing Center brings to the enterprise management advantage, put forward the Financial Shared Services program. The selected case focuses on the whole process of Enterprise Financial Sharing Center Construction: first of necessity. The feasibility analysis, put forward the general ideas and basic principles of construction, then put forward the design of financial sharing system, at the end of the expected return and pay attention to matters, which focus on the design of financial sharing system is discussed, from the present situation of research, organizational structure, job design, process reengineering and design, design evaluation system the construction of information platform, recruitment and training and personnel security system comprehensively expounds the key construction node, summed up the financial sharing service and construction The key factors in the implementation, explore solutions, hope to other enterprises in the industry chain retail financial sharing system construction has some reference significance and application value. This paper is divided into five chapters, the first chapter is the introduction, describes the background and significance, research methods. Second literature research and theoretical foundation, elaborated the research status at home and abroad, the theoretical basis of financial shared services. The third chapter introduces the general situation of HS chain corporation, through the financial management situation analysis to identify existing problems. The fourth chapter is the core part of the implementation of Financial Shared center on the HS chain corporation to conduct necessary feasibility analysis, put forward the design scheme of HS Chain Corporation Financial Sharing Center construction. Focus on the analysis of the key factors to construct the Financial Shared Service Center: architecture design, process reengineering, information system construction, performance evaluation and security System, analyzes the concrete construction of key nodes and the matters needing attention in the process. The fifth chapter is conclusion and Prospect of research study. The innovation of this paper: one is the topic from the perspective of innovation, this paper selects the retail chain enterprises, the financial management characteristics of the retail chain and the requirements of the construction process of this system through the case of enterprise financial sharing. In the hope of retail chain enterprise financial sharing a small contribution to system research. The two is the content through systematic collation of literature at home and abroad, combined with the case of Enterprise Financial Sharing Center construction, the Financial Shared center construction systematically sharing on the retail chain enterprise finance from theory and practice, to Enterprise Financial Sharing Center has certain reference significance to the practice.

【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F715.5;F721.7

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本文編號(hào)：1378406