本文選題：財(cái)務(wù)共享模式　切入點(diǎn)：流程再造　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著科技的不斷創(chuàng)新與發(fā)展,信息時(shí)代下的大數(shù)據(jù)、云計(jì)算等技術(shù)不斷滲透到方方面面,企業(yè)的發(fā)展也隨之充滿(mǎn)了挑戰(zhàn)。財(cái)務(wù),作為企業(yè)經(jīng)營(yíng)發(fā)展的核心職能,更需要順應(yīng)時(shí)代的變化去轉(zhuǎn)變意識(shí),變革其自身職能與管理模式。財(cái)務(wù)共享模式,就是在這樣科技化、信息化的大背景下產(chǎn)生的一種新型財(cái)務(wù)管理模式,是以信息技術(shù)為依托,基于流程化來(lái)處理財(cái)務(wù)和業(yè)務(wù),以達(dá)到降低企業(yè)的運(yùn)營(yíng)成本、提升運(yùn)行效率等目的的一種新型管理模式。隨著我國(guó)經(jīng)濟(jì)實(shí)力的不斷增強(qiáng),越來(lái)越多的企業(yè)不斷擴(kuò)張成大型集團(tuán)企業(yè)甚至是跨國(guó)企業(yè),然而擴(kuò)張規(guī)模的同時(shí)也患上了“大企業(yè)病”,成本不斷增加,運(yùn)行效率緩慢,財(cái)務(wù)和經(jīng)營(yíng)風(fēng)險(xiǎn)增加,戰(zhàn)略決策效率低下等,傳統(tǒng)的財(cái)務(wù)管理模式已很難適應(yīng)現(xiàn)在的企業(yè),并制約著企業(yè)的進(jìn)一步發(fā)展,因此越來(lái)越多的企業(yè)把眼光聚焦于財(cái)務(wù)共享模式,亟待改革。本文以青島海爾為研究對(duì)象,通過(guò)案例分析法和對(duì)比分析法,基于成本效率等問(wèn)題對(duì)青島海爾的財(cái)務(wù)共享模式進(jìn)行研究,以期給其他企業(yè)帶來(lái)啟示和借鑒。首先,介紹了本文的研究背景、研究意義以及研究方法,闡述國(guó)內(nèi)外研究的現(xiàn)狀,整理論文的基本思路和框架;其次,闡述了財(cái)務(wù)共享的定義,介紹了構(gòu)建財(cái)務(wù)共享的理論基礎(chǔ),并研究了其理論基礎(chǔ)的優(yōu)勢(shì)及在財(cái)務(wù)共享模式中的應(yīng)用;再次,引入具體案例,以青島海爾實(shí)施財(cái)務(wù)共享為例,選取了十年的有效數(shù)據(jù)進(jìn)行縱向分析,分析其在運(yùn)行效率,監(jiān)管成本,風(fēng)險(xiǎn)管理和戰(zhàn)略決策上的變化,并且以同行業(yè)規(guī)模相似但尚未實(shí)施財(cái)務(wù)共享的TCL集團(tuán)進(jìn)行橫向?qū)Ρ确治?通過(guò)其相關(guān)指標(biāo)對(duì)比,發(fā)現(xiàn)財(cái)務(wù)共享模式的優(yōu)勢(shì)及其實(shí)施的必要性;另外,通過(guò)研究青島海爾實(shí)施財(cái)務(wù)共享的成功經(jīng)驗(yàn),總結(jié)青島海爾構(gòu)建財(cái)務(wù)共享模式的四要素,探尋其給同行業(yè)和其他行業(yè)實(shí)施財(cái)務(wù)共享帶來(lái)啟示和借鑒;最后,對(duì)本文的研究進(jìn)行總結(jié)得出結(jié)論,并對(duì)財(cái)務(wù)共享模式的未來(lái)進(jìn)行展望。本文的研究目的是通過(guò)理論與案例相結(jié)合的方式,為我國(guó)亟待實(shí)施財(cái)務(wù)共享模式的大型集團(tuán)企業(yè)提供借鑒,以期提高其運(yùn)行效率,合理降低其運(yùn)營(yíng)成本,加強(qiáng)其風(fēng)險(xiǎn)控制,為其戰(zhàn)略決策提供強(qiáng)大數(shù)據(jù)支撐。
[Abstract]:With the continuous innovation and development of science and technology, big data, cloud computing and other technologies in the information age continue to penetrate into all aspects, and the development of enterprises is full of challenges.Finance, as the core function of enterprise management and development, needs to adapt to the changes of the times to change consciousness, to change its own function and management mode.The financial sharing mode, which is a new financial management mode, is based on information technology and process to deal with finance and business, in order to reduce the operating cost of enterprises.A new management mode for the purpose of improving operation efficiency.With the increasing economic strength of our country, more and more enterprises continue to expand into large group enterprises or even multinational enterprises. However, when they expand their scale, they also suffer from "big enterprise disease", the cost is increasing constantly, and the operation efficiency is slow.With the increase of financial and operational risks and the low efficiency of strategic decision-making, the traditional financial management model has been difficult to adapt to the current enterprises and restrict the further development of enterprises. Therefore, more and more enterprises focus on the financial sharing model.Reform is urgently needed.This paper takes Qingdao Haier as the research object, through case analysis and contrast analysis, based on the cost efficiency and other issues to study Qingdao Haier's financial sharing model, in order to bring inspiration and reference to other enterprises.Firstly, this paper introduces the research background, research significance and research methods, describes the current research situation at home and abroad, collates the basic ideas and framework of the paper; secondly, expounds the definition of financial sharing.This paper introduces the theoretical basis of financial sharing, and studies the advantages of its theoretical basis and its application in the mode of financial sharing. Thirdly, it introduces a specific case, taking Qingdao Haier as an example to implement financial sharing.The effective data of ten years are selected for vertical analysis, and the changes in operation efficiency, supervision cost, risk management and strategic decision are analyzed, and the horizontal comparative analysis is carried out with TCL Group which is similar to the industry but has not yet implemented financial sharing.Through the comparison of relevant indexes, we find the advantages of financial sharing model and the necessity of its implementation. In addition, through the study of Qingdao Haier's successful experience in implementing financial sharing, we summarize the four elements of Qingdao Haier's financial sharing model.Finally, the conclusion of this paper is summarized, and the future of financial sharing model is prospected.The purpose of this paper is to provide reference for large group enterprises which need to implement financial sharing model by combining theory with case, in order to improve their operation efficiency, reduce their operating costs reasonably, and strengthen their risk control.For its strategic decision to provide strong data support.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F426.6

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本文編號(hào)：1690310