本文關(guān)鍵詞：C公司財(cái)務(wù)共享服務(wù)模式改進(jìn)研究，由筆耕文化傳播整理發(fā)布。

【摘要】：在經(jīng)濟(jì)全球化的背景下,財(cái)務(wù)共享服務(wù)已經(jīng)歷30多年的發(fā)展,顯示了強(qiáng)大的應(yīng)用價(jià)值和旺盛的生命力。大多數(shù)跨國(guó)公司和本地著名公司都實(shí)施了財(cái)務(wù)共享服務(wù),以降低運(yùn)營(yíng)成本,提升財(cái)務(wù)管理效率,改善服務(wù)水平,加強(qiáng)企業(yè)財(cái)務(wù)管理。但是,在財(cái)務(wù)共享服務(wù)實(shí)施過(guò)程中,也產(chǎn)生了諸多問(wèn)題,如企業(yè)內(nèi)部權(quán)力的再分配與競(jìng)爭(zhēng)、員工流失率高和顧客滿意度低等。這給學(xué)術(shù)界和實(shí)務(wù)界的學(xué)者或管理者帶來(lái)了新的研究課題。本文通過(guò)對(duì)C公司的案例分析,旨在研究該公司財(cái)務(wù)共享服務(wù)發(fā)展中的問(wèn)題和對(duì)策,并為類似企業(yè)提供一定的參考。作者首先運(yùn)用文獻(xiàn)研究的方法,對(duì)財(cái)務(wù)共享服務(wù)的概念、發(fā)展、理論基礎(chǔ)及國(guó)內(nèi)外文獻(xiàn)進(jìn)行了回顧。其次,在案例描述章節(jié)以C公司作為案例,綜合采用觀察、訪談、問(wèn)卷調(diào)查及比較分析的方法,研究了該公司財(cái)務(wù)共享服務(wù)的現(xiàn)狀,包括C公司介紹,共享服務(wù)整體應(yīng)用狀況,財(cái)務(wù)共享服務(wù)的發(fā)展歷程及業(yè)務(wù)范圍;在上述介紹的基礎(chǔ)上,總結(jié)了C公司財(cái)務(wù)共享服務(wù)發(fā)展的三個(gè)階段:探索期、區(qū)域擴(kuò)張期以及業(yè)務(wù)擴(kuò)張期,并分析了三個(gè)階段不同的目標(biāo)、業(yè)務(wù)范圍、組織及對(duì)IT的要求;作為本章的總結(jié),作者對(duì)C公司改善財(cái)務(wù)共享服務(wù)的必要性進(jìn)行了闡述。最后作者深入探討了該公司財(cái)務(wù)共享服務(wù)中存在的五大問(wèn)題例如:離職率高、專業(yè)水平下降、一些流程的權(quán)責(zé)不清晰等及其帶來(lái)的負(fù)面影響,剖析了這些問(wèn)題的根本原因并提出了改善對(duì)策包括與供應(yīng)鏈整合、橫向分工、人力需求層級(jí)調(diào)整等。這些改善措施被作者定義為C公司財(cái)務(wù)共享服務(wù)發(fā)展的第四階段:整合。通過(guò)這一階段的改善以期優(yōu)化與達(dá)成C公司實(shí)施財(cái)務(wù)共享服務(wù)的戰(zhàn)略目標(biāo)。
【關(guān)鍵詞】：跨國(guó)公司 財(cái)務(wù)共享服務(wù) 改進(jìn)對(duì)策
【學(xué)位授予單位】：廣東外語(yǔ)外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F275
【目錄】：

• KNOWLEDGEMENTS4-5
• ABSTRACT5-6
• 摘要6-15
• 1 INTRODUCTION15-19
• 1.1 Background of the Thesis15-16
• 1.2 Research Significance16
• 1.3 Research Objectives16-17
• 1.4 Research Methods17
• 1.5 Logical Structure17-19
• 2 LITERATURE REVIEW19-34
• 2.1 The Concept of Finance Shared Service19-25
• 2.1.1 The Definition of Finance Shared Service19
• 2.1.2 The Objectives of Finance Shared Service19-21
• 2.1.3 The Characteristics of Finance Shared Service21
• 2.1.4 The Scope of Finance Shared Service21-22
• 2.1.5 The Model of Finance Shared Service22
• 2.1.6 The Application Conditions of Finance Shared Service22-25
• 2.2 The Evolution of Finance Shared Service25-27
• 2.2.1 The Development History of Finance Shared Service25
• 2.2.2 The Problems of Finance Shared Service25-26
• 2.2.3 The Future Outlook of Finance Shared Service26-27
• 2.3 The Theory Basis of Finance Shared Service27-29
• 2.3.1 The Principles of Scientific Management27
• 2.3.2 Economies of Scale27-28
• 2.3.3 Business Process Reengineering28
• 2.3.4 Centralization of Finance Management28-29
• 2.3.5 SOX Requirements29
• 2.4 Existing Research29-34
• 2.4.1 Overseas Research29-30
• 2.4.2 Domestic Research30-32
• 2.4.3 Comments on Existing Research32-34
• 3 CASE DESCRIPTIONS34-44
• 3.1 Introduction of C Corporation34-37
• 3.1.1 Basic Information of C Corporation34-35
• 3.1.2 Strategy of C Corporation35-36
• 3.1.3 The Application Status of Overall Shared Service36-37
• 3.2 Status Quo of the Finance Shared Service in C Corporation37-44
• 3.2.1 The journey of finance shared service37-38
• 3.2.2 The Scope of Finance Shared Service38-39
• 3.2.3 The Evolution of Finance Shared Service Model in C Corporation39-42
• 3.2.4 Necessity of Upgrading the Existing Finance Shared Service42-44
• 4 CASE ANALYSES44-61
• 4.1 The Advantages of Finance Shared Service in C Corporation44-48
• 4.1.1 Optimization of Finance Processes45-46
• 4.1.2 Efficiency Improvement of Finance Service46
• 4.1.3 Concentration of Corporate Finance Control46-47
• 4.1.4 Reduction of Finance Operating Expense47-48
• 4.2 The Weaknesses of Finance Shared Service in C Corporation48-61
• 4.2.1 High Turnover for Finance Shared Service Center50-53
• 4.2.2 Decrease of the Profession for Finance Employees53-56
• 4.2.3 Ownership of Some Processes is NOT Clear56-57
• 4.2.4 Finance Shared Service Makes Some Processes Inefficient57-58
• 4.2.5 Finance Shared Service Increases Waiting and Overtime in Some Processes58-61
• 5 SUGGESTIONS61-74
• 5.1 Driving Changes and Improvements61-71
• 5.1.1 Integration of Finance Shared Service with SCM63-66
• 5.1.2 Implementation of Horizontal Labor Division66-67
• 5.1.3 Adjustment of Human Resources Hierarchy67-68
• 5.1.4 Redefinition on Responsibilities of the Finance in Business Units68-70
• 5.1.5 Review on the Adequacy of Authorization70-71
• 5.2 The Implementation of Upgrade Program-GBS Model71-74
• 6 CONCLUSION AND IMPLICATIONS74-76
• REFERENCES76-77

  本文關(guān)鍵詞：C公司財(cái)務(wù)共享服務(wù)模式改進(jìn)研究，由筆耕文化傳播整理發(fā)布。

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