本文選題：財(cái)務(wù)共享服務(wù)中心 + 財(cái)務(wù)流程　； 參考：《哈爾濱工業(yè)大學(xué)》2017年碩士論文

【摘要】：20世紀(jì)末,財(cái)務(wù)共享服務(wù)中心(FSSC)的概念在歐美國家誕生。經(jīng)過近十幾年的發(fā)展,已在全球大型跨國公司及企業(yè)集團(tuán)中得到廣泛應(yīng)用。當(dāng)財(cái)務(wù)共享服務(wù)中心尚未實(shí)施時(shí),全球甚至全國各地的各分公司日益暴露出財(cái)務(wù)管理標(biāo)準(zhǔn)不一致的問題,有些甚至還導(dǎo)致了大型企業(yè)集團(tuán)出現(xiàn)嚴(yán)重的經(jīng)營(yíng)管理問題。例如:機(jī)構(gòu)臃腫,財(cái)務(wù)人員成本較高,會(huì)計(jì)核算標(biāo)準(zhǔn)不一致、財(cái)務(wù)運(yùn)行效率低下等。于是怎樣整合集團(tuán)企業(yè)資源,保障集團(tuán)總部與分子公司財(cái)務(wù)集中化、一體化就顯得至關(guān)重要,在這樣的大背景下,財(cái)務(wù)共享中心模式應(yīng)運(yùn)而生。本文通過對(duì)哈藥集團(tuán)的財(cái)務(wù)管理現(xiàn)狀進(jìn)行梳理,采用訪談?wù){(diào)研以及員工FTE工作量測(cè)算方法發(fā)現(xiàn)其在財(cái)務(wù)管理方面尤其是財(cái)務(wù)信息使用、財(cái)務(wù)制度及流程管理和財(cái)務(wù)人員工作量三個(gè)方面存在的問題,并針對(duì)哈藥集團(tuán)實(shí)際情況分析了其構(gòu)建財(cái)務(wù)共享服務(wù)中心的迫切性,主要考慮到FSSC的構(gòu)建具有降低運(yùn)行成本和財(cái)務(wù)風(fēng)險(xiǎn)、提升財(cái)務(wù)管控水平以及促進(jìn)財(cái)務(wù)職能轉(zhuǎn)型和決策支撐三個(gè)方面的必要性,然后通過對(duì)集團(tuán)規(guī)模、財(cái)務(wù)系統(tǒng)技術(shù)、標(biāo)準(zhǔn)化業(yè)務(wù)流程、成本效益以及風(fēng)險(xiǎn)共治五個(gè)方面綜合分析哈藥集團(tuán)構(gòu)建FSSC的可行性。在必要且可行的基礎(chǔ)上對(duì)財(cái)務(wù)共享服務(wù)中心進(jìn)行構(gòu)建,主要包括對(duì)其組織架構(gòu)、服務(wù)內(nèi)容、實(shí)施步驟、流程再造以及考核評(píng)價(jià)等方面進(jìn)行詳細(xì)設(shè)計(jì),并提煉出構(gòu)建財(cái)務(wù)共享服務(wù)中心的保障措施。本文以實(shí)際企業(yè)為研究對(duì)象,深入研究哈藥集團(tuán)財(cái)務(wù)共享服務(wù)中心構(gòu)建及運(yùn)行情況,旨在對(duì)哈藥集團(tuán)在財(cái)務(wù)管理方面高效運(yùn)行提供思路,還能夠?qū)ξ磥砦覈笮推髽I(yè)集團(tuán)尤其是醫(yī)藥類企業(yè)構(gòu)建財(cái)務(wù)共享服務(wù)中心提供一定的借鑒。
[Abstract]:At the end of the 20 th century, the concept of Financial sharing Service Center (FSSC) was born in Europe and America. After nearly ten years of development, has been widely used in the global large-scale multinational corporations and enterprise groups. When the financial sharing service center has not been put into practice, the financial management standards of the branches all over the world and even all over the country have become increasingly inconsistent, some of which have even led to serious management problems of large enterprise groups. For example: the organization is bloated, the financial personnel cost is high, the accounting standard is inconsistent, the financial operation efficiency is low. Therefore, how to integrate group enterprise resources and ensure the financial centralization of the headquarters and sub-subsidiaries of the group is of great importance. Under such a background, the financial sharing center model emerges as the times require. In this paper, the current situation of financial management of Harbin Pharmaceutical Group is combed, and the methods of interview investigation and FTE workload calculation are used to find out that it is used in financial management, especially in the use of financial information. The problems of financial system and process management and the workload of financial personnel are discussed. The urgency of constructing financial shared service center is analyzed according to the actual situation of Harbin Pharmaceutical Group. Considering that the construction of FSSC has the necessity of reducing the operating cost and financial risk, improving the level of financial control, promoting the transformation of financial functions and decision support, and then through the group size, financial system technology, The feasibility of constructing FSSC in Harbin Pharmaceutical Group is analyzed comprehensively from five aspects of standardized business process, cost-benefit and risk management. On the basis of necessity and feasibility, the financial sharing service center is constructed, including the detailed design of its organizational structure, service content, implementation steps, process reengineering and assessment, etc. And the security measures to construct the financial sharing service center are refined. This article takes the actual enterprise as the research object, deeply studies the Harbin medicine group finance sharing service center construction and the operation, in order to provide the train of thought to the Kazakh medicine group in the financial management aspect high efficiency operation, It can also provide some reference for large enterprise groups, especially pharmaceutical enterprises, to construct financial sharing service center in the future.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.72

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