【摘要】：20世紀(jì)末,經(jīng)濟(jì)全球化的浪潮開(kāi)始席卷世界,在給跨國(guó)公司帶來(lái)更多機(jī)會(huì)的同時(shí),跨國(guó)公司面臨的風(fēng)險(xiǎn)和挑戰(zhàn)也急劇增大,急需一種新的管理模式來(lái)應(yīng)對(duì)面臨的風(fēng)險(xiǎn)和挑戰(zhàn),財(cái)務(wù)共享服務(wù)管理模式便應(yīng)運(yùn)而生。作為一種先進(jìn)的管理方式,財(cái)務(wù)共享服務(wù)模式既吸取了傳統(tǒng)管理模式的優(yōu)點(diǎn),又克服了其中的缺點(diǎn),是管理方法上的一種創(chuàng)新。財(cái)務(wù)共享服務(wù)模式經(jīng)過(guò)多年的發(fā)展和完善,在國(guó)外的跨國(guó)公司取得了巨大的成功,并迅速推廣至全球企業(yè),尤其是在大數(shù)據(jù)、云計(jì)算等新型技術(shù)風(fēng)靡的今天,越來(lái)越受到管理者的青睞。而我國(guó)企業(yè)引入該模式的時(shí)間較晚,目前仍處于初級(jí)應(yīng)用階段。再加上國(guó)內(nèi)特有的經(jīng)濟(jì)體制和當(dāng)前經(jīng)濟(jì)所處的發(fā)展階段,不能完全照搬國(guó)外的經(jīng)驗(yàn)和理論,財(cái)務(wù)共享服務(wù)理論本土化尚未完成,使得財(cái)務(wù)共享服務(wù)模式在我國(guó)企業(yè)的應(yīng)用存在著不少問(wèn)題和誤區(qū)。本文以財(cái)務(wù)共享服務(wù)在我國(guó)企業(yè)的應(yīng)用為研究對(duì)象,運(yùn)用了規(guī)范研究法和案例分析法,以財(cái)務(wù)共享服務(wù)理論的應(yīng)用為切入點(diǎn)展開(kāi)研究。本文共分為六個(gè)部分,第一部分:主要闡述了研究背景和意義、研究方法和創(chuàng)新點(diǎn),綜述了國(guó)內(nèi)外財(cái)務(wù)共享服務(wù)理論的研究現(xiàn)狀。第二部分:首先闡述了共享服務(wù)的含義、理論基礎(chǔ)以及應(yīng)用范圍等內(nèi)容。然后從財(cái)務(wù)共享服務(wù)理論出發(fā),闡述其適用的范圍、優(yōu)勢(shì)以及與傳統(tǒng)財(cái)務(wù)管理模式的比較等內(nèi)容。第三部分:首先闡述了財(cái)務(wù)共享服務(wù)在我國(guó)企業(yè)的應(yīng)用現(xiàn)狀,然后深入分析了目前應(yīng)用財(cái)務(wù)共享服務(wù)存在的問(wèn)題。第四部分:列舉國(guó)外企業(yè)花旗銀行和SAP公司實(shí)施財(cái)務(wù)共享服務(wù)的案例,總結(jié)其成功的經(jīng)驗(yàn)和對(duì)我國(guó)企業(yè)的啟示。第五部分:針對(duì)我國(guó)企業(yè)應(yīng)用財(cái)務(wù)共享服務(wù)存在的問(wèn)題,借鑒國(guó)外企業(yè)成功的經(jīng)驗(yàn),提出我國(guó)企業(yè)應(yīng)用財(cái)務(wù)共享服務(wù)的對(duì)策。第六部分:對(duì)本文進(jìn)行總結(jié),同時(shí)指出本文研究存在的不足。
[Abstract]:At the end of the 20th century, the wave of economic globalization began to sweep the world. While it brought more opportunities to transnational corporations, the risks and challenges faced by transnational corporations also increased sharply. A new management model is urgently needed to deal with the risks and challenges. The financial shared service management model emerges as the times require. As an advanced management mode, the financial sharing service mode not only absorbs the advantages of the traditional management mode, but also overcome its shortcomings, and it is an innovation in the management method. After years of development and improvement of financial sharing service model, multinational corporations in foreign countries have achieved great success, and have been rapidly extended to global enterprises, especially in big data, cloud computing and other new technologies are popular today, more and more favored by managers. However, the introduction of this model by Chinese enterprises is relatively late, and it is still in the primary application stage. In addition, the unique domestic economic system and the current economic development stage can not fully copy the foreign experience and theory, the localization of financial sharing service theory has not yet been completed, so there are many problems and misunderstandings in the application of financial sharing service model in Chinese enterprises. In this paper, the application of financial sharing service in Chinese enterprises is taken as the research object, the normative research method and case analysis method are used, and the application of financial sharing service theory is taken as the starting point to carry out the research. This paper is divided into six parts. The first part mainly expounds the research background and significance, research methods and innovations, and summarizes the research status of financial sharing service theory at home and abroad. The second part: first of all, it expounds the meaning, theoretical basis and application scope of shared services. Then, based on the theory of financial sharing service, this paper expounds its applicable scope, advantages and comparison with the traditional financial management mode. The third part: firstly, it expounds the application status of financial sharing service in Chinese enterprises, and then deeply analyzes the problems existing in the application of financial sharing service at present. The fourth part: enumerates the foreign enterprise Citibank and SAP company to implement the financial sharing service case, summarizes its successful experience and the enlightenment to our country enterprise. The fifth part: in view of the problems existing in the application of financial sharing service in Chinese enterprises, and drawing lessons from the successful experience of foreign enterprises, this paper puts forward some countermeasures for Chinese enterprises to apply financial sharing service. The sixth part: this paper summarizes, and points out the shortcomings of this study.
【學(xué)位授予單位】：沈陽(yáng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F279.2

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