本文關鍵詞： 共享服務 連鎖超市 財務管理 流程再造　出處：《重慶理工大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著我國的經(jīng)濟一體化和跨區(qū)域化發(fā)展,各地區(qū)之間的商業(yè)往來愈加頻繁。在這場經(jīng)濟發(fā)展的浪潮之中,中國連鎖超市行業(yè)迅速發(fā)展壯大,經(jīng)營區(qū)域逐漸擴大。伴隨著國外連鎖超市企業(yè)進入我國市場,加劇了連鎖超市行業(yè)競爭的激烈程度。隨著連鎖超市組織結構的不斷壯大,門店銷售區(qū)域的不斷延伸,對財務管理的要求無論是效率、成本、質量還是精度都不斷提高。但企業(yè)現(xiàn)狀是機構繁多、各門店獨立核算、核算主體多、財務人員數(shù)量龐大,導致財務信息的整理反饋周期長、質量不高,會計信息失真屢見不鮮。效率、成本與精度方面成為了制約企業(yè)發(fā)展的因素,傳統(tǒng)分散的財務管理模式已漸漸跟不上企業(yè)的發(fā)展的需求。連鎖超市企業(yè)想要良好的發(fā)展,必須不斷提高自己的核心競爭力。因此,財務管理轉型勢在必行。企業(yè)管理者紛紛尋求各種財務管理的改革方法,在共享模式下進行財務流程再造,引起了理論與實務界的廣泛關注。本文運用理論分析、案例分析等方法,通過對國內外文獻梳理,結合當前財務管理模式中存在的弊端,分析共享服務模式下財務流程再造的特點和優(yōu)勢。結合G連鎖超市企業(yè)現(xiàn)狀,分析了共享服務下實施財務流程再造的必要性和可行性,提出構建財務共享服務模式的總體思路、基本原則和建設目標,設計了財務流程再造方案。本文重點設計了G連鎖超市財務共享服務模式的組織架構、崗位職責、績效考核體系,研究了應付賬款和資金管理流程再造的過程,總結出構建共享服務模式和實施財務流程再造的關鍵因素。文章由6個章節(jié)組成。第一章為緒論,介紹研究的背景意義,國內外研究的現(xiàn)狀。第二章主要介紹共享服務模式和財務流程再造的理論基礎。第三章介紹了G連鎖超市的財務管理現(xiàn)狀及問題,并對財務流程再造的必要性和可行性進行分析。第四章提出了案例企業(yè)財務共享服務模式的構建方案。第五章研究了案例企業(yè)共享服務模式下應付賬款和資金管理流程。第六章為研究結論和展望。
[Abstract]:With the development of economic integration and cross-regionalization of our country, the business exchanges between different regions become more and more frequent. In the tide of economic development, the chain supermarket industry in China has developed rapidly. With the foreign chain supermarket enterprises entering our market, the fierce competition of the chain supermarket industry has intensified. With the chain supermarket organizational structure continues to grow. The continuous extension of store sales area, the requirements of financial management, whether efficiency, cost, quality or precision are constantly improved. But the status quo of the enterprise is a large number of organizations, each store independent accounting, accounting more. The large number of financial personnel, leading to the long period of financial information feedback, quality is not high, accounting information distortion is common, efficiency, cost and precision has become a factor restricting the development of enterprises. Traditional decentralized financial management model has gradually failed to keep up with the development of enterprises. Chain supermarket enterprises want to develop well, must constantly improve their core competitiveness. The transformation of financial management is imperative. Enterprise managers have been looking for a variety of financial management reform methods, under the shared mode of financial process reengineering. This paper uses theoretical analysis, case analysis and other methods, combing the literature at home and abroad, combined with the current financial management model of the shortcomings. This paper analyzes the characteristics and advantages of financial process reengineering under the shared service mode and analyzes the necessity and feasibility of implementing financial process reengineering under the shared service combined with the current situation of G chain supermarket enterprises. This paper puts forward the general idea, basic principles and construction objectives of constructing the financial sharing service model, and designs the scheme of financial process reengineering. In this paper, the organizational structure of the financial sharing service model of G chain supermarket is mainly designed. Post responsibility, performance evaluation system, the study of accounts payable and the process of fund management process reengineering. Summary of the construction of shared service model and the implementation of the key factors of financial process reengineering. The article consists of six chapters. The first chapter is the introduction, introducing the background significance of the research. The second chapter mainly introduces the shared service model and the theoretical basis of financial process reengineering. The third chapter introduces the current situation and problems of financial management of G chain supermarket. The necessity and feasibility of financial process reengineering are analyzed. Chapter 4th puts forward the construction scheme of case enterprise financial sharing service model. Chapter 5th studies accounts payable and fund management under case enterprise sharing service mode. Chapter 6th is the conclusion and prospect of the research.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F721.7;F715.5

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