本文選題：共享服務(wù) + 集團(tuán)公司　； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：在經(jīng)濟(jì)全球化和信息化發(fā)展的浪潮中,我國市場主體的數(shù)量與日俱增、業(yè)務(wù)規(guī)模逐步擴(kuò)大、市場化程度也不斷提高,這些因素使得競爭變得越來越激烈。為了應(yīng)對挑戰(zhàn),許多企業(yè)采取多元化發(fā)展戰(zhàn)略和集團(tuán)經(jīng)營模式,以分散經(jīng)營風(fēng)險和進(jìn)行產(chǎn)業(yè)布局,更有企業(yè)積極參與國際分工進(jìn)行跨國經(jīng)營。但隨著企業(yè)經(jīng)營規(guī)模迅速擴(kuò)張,企業(yè)的財務(wù)成本負(fù)擔(dān)不斷加重,管控能力逐步變?nèi)?經(jīng)營效率也不斷下降。所以,在激烈的市場競爭中,如何降低企業(yè)運(yùn)營成本,改善集團(tuán)內(nèi)部管理效率,提高集團(tuán)核心價值就成為當(dāng)前較為迫切的問題。H集團(tuán)公司作為一個以商貿(mào)為主的經(jīng)營類型多元化的企業(yè),也面臨著與之相同的問題。在上述背景下,財務(wù)共享服務(wù)應(yīng)運(yùn)而生。它不僅是財務(wù)管理模式的一種創(chuàng)新,也是對財務(wù)管理廣度的一種強(qiáng)化。其實質(zhì)是借助信息化技術(shù)的優(yōu)勢,對人員、流程和原有資源進(jìn)行合理有效的整合,實現(xiàn)財務(wù)流程的統(tǒng)一。該模式的應(yīng)用能夠有效地降低H集團(tuán)財務(wù)運(yùn)營成本,加強(qiáng)業(yè)務(wù)處理效率和集團(tuán)管控能力。同時,它也可使企業(yè)財務(wù)人員更多地投入到?jīng)Q策支持工作中,進(jìn)一步促進(jìn)集團(tuán)發(fā)展與戰(zhàn)略擴(kuò)張。論文通過運(yùn)用理論分析、比較分析、案例分析等方法,系統(tǒng)梳理國內(nèi)外文獻(xiàn),闡述了財務(wù)共享服務(wù)模式概念、特點和相關(guān)理論基礎(chǔ)。介紹了財務(wù)共享服務(wù)模式的優(yōu)勢和在我國發(fā)展的應(yīng)用情況,引入H集團(tuán)的案例,找出企業(yè)財務(wù)管理現(xiàn)狀存在的問題,并分析其成因。最后對H集團(tuán)共享服務(wù)模式的構(gòu)建方案加以闡述,并提出相應(yīng)的保障措施。希望通過對財務(wù)共享服務(wù)模式構(gòu)建的研究,在支持集團(tuán)的發(fā)展戰(zhàn)略的基礎(chǔ)上,進(jìn)一步幫助H集團(tuán)降低運(yùn)營成本,提升財務(wù)管理水平,也為我國其他即將進(jìn)行財務(wù)管理轉(zhuǎn)型的企業(yè)提供一些借鑒。
[Abstract]:In the tide of economic globalization and information development, the number of market players in our country is increasing day by day, the business scale is gradually expanding, and the degree of marketization is also increasing. These factors make the competition become more and more fierce. In order to meet the challenge, many enterprises adopt diversified development strategy and group management model to spread the risk of operation and industrial layout, and some enterprises actively participate in the international division of labor to carry out transnational operations. However, with the rapid expansion of business scale, the financial cost burden of enterprises is increasing, the ability of management and control is becoming weaker, and the operating efficiency is declining. Therefore, in the fierce market competition, how to reduce the operating costs of enterprises and improve the efficiency of management within the group, To improve the core value of the group has become a more urgent problem. As a diversified business enterprise, H Group is faced with the same problem. Under the above background, financial sharing service emerges as the times require. It is not only an innovation of financial management mode, but also a strengthening of financial management breadth. The essence of it is to integrate the personnel, process and original resources reasonably and effectively with the advantage of information technology, and to realize the unification of financial process. The application of this model can effectively reduce the financial operation cost of H group, enhance the efficiency of business processing and control ability of the group. At the same time, it can also make the enterprise financial personnel more involved in the decision support work, and further promote the development and strategic expansion of the group. By using the methods of theoretical analysis, comparative analysis and case analysis, this paper systematically combs the domestic and foreign literature, and expounds the concept, characteristics and related theoretical basis of financial sharing service model. This paper introduces the advantages of financial sharing service mode and its application in China, introduces the case of H Group, finds out the problems existing in the present situation of enterprise financial management, and analyzes its causes. Finally, the construction scheme of H group shared service mode is expounded, and the corresponding safeguard measures are put forward. It is hoped that through the research on the construction of financial sharing service model and on the basis of supporting the development strategy of the Group, we can further help H Group to reduce its operating costs and enhance its financial management level. It also provides some reference for other enterprises that are about to carry out financial management transformation.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F259.23;F253.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 呂麗容;;大數(shù)據(jù)時代集團(tuán)財務(wù)共享服務(wù)的研究[J];財經(jīng)界(學(xué)術(shù)版);2016年04期

2 劉玉愛;;財務(wù)共享模式在企業(yè)集團(tuán)財務(wù)管理中的應(yīng)用分析[J];中國市場;2016年03期

3 韓麗萍;李敏;;淺談中國石化財務(wù)共享服務(wù)建設(shè)[J];中國管理信息化;2016年01期

4 李樹斌;;企業(yè)財務(wù)共享服務(wù)中心模式研究[J];合作經(jīng)濟(jì)與科技;2015年14期

5 唐勇;;財務(wù)共享服務(wù)下傳統(tǒng)財務(wù)人員的轉(zhuǎn)型[J];財會月刊;2015年19期

6 姚金蘭;;關(guān)于中國企業(yè)建立財務(wù)共享中心的思考[J];財經(jīng)界(學(xué)術(shù)版);2015年12期

7 王德宇;;財務(wù)共享服務(wù)與企業(yè)管理研究[J];山東社會科學(xué);2015年05期

8 熊磊;;財務(wù)共享服務(wù)下管理會計信息化有效實施策略[J];會計之友;2015年08期

9 丁濟(jì);;淺談構(gòu)建集團(tuán)化財務(wù)共享中心[J];中小企業(yè)管理與科技(上旬刊);2015年03期

10 馮輝;;如何構(gòu)建集團(tuán)企業(yè)財務(wù)共享服務(wù)中心[J];經(jīng)營管理者;2014年32期

，

本文編號：1819829