發(fā)布時(shí)間：2018-02-28 07:47

  本文關(guān)鍵詞： 信息化 財(cái)務(wù)管理模式 財(cái)務(wù)共享服務(wù)模式　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,我國電力企業(yè)為居民生活提供所需大量電力及相關(guān)服務(wù),對(duì)推動(dòng)國民經(jīng)濟(jì)的發(fā)展有著重要作用。伴隨著經(jīng)濟(jì)的高速發(fā)展我國企業(yè)的規(guī)模不斷擴(kuò)大,集團(tuán)分支機(jī)構(gòu)越來越多,原來分散式的財(cái)務(wù)管理模式已然跟不上集團(tuán)現(xiàn)階段的戰(zhàn)略規(guī)劃。同時(shí),21世紀(jì)是信息膨脹的時(shí)代,大數(shù)據(jù)、信息流等網(wǎng)絡(luò)熱詞影響著人們的生活,隨著信息技術(shù)的進(jìn)步,財(cái)務(wù)共享服務(wù)模式必然將成為未來財(cái)務(wù)管理方式的新方向。采用財(cái)務(wù)共享服務(wù)模式來提高電力集團(tuán)財(cái)務(wù)管理的有效性、降低生產(chǎn)經(jīng)營成本、促使企業(yè)資源配置達(dá)到最優(yōu)化已經(jīng)逐漸成為電力集團(tuán)目前的迫切需求。財(cái)務(wù)共享服務(wù)模式歷經(jīng)多年的鉆研與實(shí)踐,在近幾年正進(jìn)入高速發(fā)展時(shí)期。全球500強(qiáng)公司中的大多數(shù)都決定引進(jìn)或者已經(jīng)在不同程度上建立并實(shí)施財(cái)務(wù)共享服務(wù)模式,不僅如此,在我國也已經(jīng)有一些大型企業(yè)嘗試采用財(cái)務(wù)共享中心,如中興通訊、華為、中國移動(dòng)、中石油、海爾等人們熟知的公司。M集團(tuán)實(shí)施財(cái)務(wù)共享服務(wù)模式的成功經(jīng)驗(yàn)以及存在的缺陷可以為其他電力公司在財(cái)務(wù)管理中順利實(shí)施財(cái)務(wù)共享具有一定的借鑒意義,同時(shí)也為提升電力集團(tuán)財(cái)務(wù)信息化管理水平做出貢獻(xiàn)。以財(cái)務(wù)共享服務(wù)模式為研究內(nèi)容,M集團(tuán)為研究對(duì)象,通過采取理論與實(shí)際相結(jié)合的方法,運(yùn)用文獻(xiàn)分析法、案例研究法和定性研究與定量研究相結(jié)合的方法對(duì)該模式的具體應(yīng)用情況進(jìn)行研究與分析,包括簡(jiǎn)要介紹財(cái)務(wù)共享服務(wù)模式在國內(nèi)外的研究情況和相關(guān)的理論基礎(chǔ);分析了在實(shí)施該模式時(shí)的可行性及必要性,同時(shí)揭示了其成功關(guān)鍵因素的組成;闡述了 M集團(tuán)實(shí)施財(cái)務(wù)共享服務(wù)模式的現(xiàn)狀,主要從業(yè)務(wù)流程、績效評(píng)價(jià)、信息系統(tǒng)、員工工作效率這幾個(gè)方面存在的問題進(jìn)行深入分析;最后提出能夠完善以上諸多問題的相應(yīng)對(duì)策。
[Abstract]:In recent years, the electric power enterprises of our country provide a large amount of electric power and related services to the residents' life, which plays an important role in promoting the development of the national economy. With the rapid development of the economy, the scale of the enterprises in our country continues to expand. With more and more branches of the Group, the original decentralized financial management model has been unable to keep up with the strategic planning of the Group at this stage. At the same time, the 21st century is an era of information expansion. Big data, information flow and other network hot words affect people's lives. With the development of information technology, the mode of financial sharing service will become a new direction of financial management in the future. The mode of financial sharing service will be adopted to improve the efficiency of financial management and reduce the cost of production and operation of electric power group. The optimization of enterprise resource allocation has gradually become the urgent need of the electric power group. The financial sharing service model has been studied and practiced for many years. In recent years, we are entering a period of rapid development. Most of the top 500 companies in the world have decided to introduce or have established and implemented the financial sharing service model to varying degrees. Some large enterprises in China have also tried to adopt financial sharing centers, such as ZTE, Huawei, China Mobile and PetroChina. Haier and other well-known companies. M Group's successful experience in implementing the financial sharing service model and its shortcomings can be used for reference for other power companies in the financial management of the successful implementation of financial sharing. At the same time, it also contributes to improving the level of financial information management of electric power group. Taking the financial sharing service model as the research object, the paper adopts the method of combining theory with practice, and applies the literature analysis method. Case study and qualitative and quantitative research are combined to study and analyze the specific application of the model, including a brief introduction of the financial sharing service model in the domestic and foreign research situation and related theoretical basis; This paper analyzes on the feasibility and necessity of implementing this model, at the same time reveals the composition of the key factors of its success, expounds the present situation of implementing financial sharing service mode in M Group, mainly from the aspects of business process, performance evaluation, information system, etc. The problems of employee efficiency are analyzed in depth, and the corresponding countermeasures are put forward to perfect the above problems.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.61;F406.7

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