本文選題：財(cái)務(wù)共享中心　切入點(diǎn)：流程再造　出處：《蘇州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：經(jīng)濟(jì)全球化，越來(lái)越多的國(guó)內(nèi)大型企業(yè)把業(yè)務(wù)單元延伸至海外，而跨國(guó)公司，基于中國(guó)改革開(kāi)放的市場(chǎng)紅利釋放，也積極在中國(guó)選擇設(shè)立辦事處和工廠。網(wǎng)絡(luò)科技的不斷優(yōu)化，帶給了很多大型集團(tuán)或企業(yè)不斷對(duì)外發(fā)展的優(yōu)勢(shì)，但同時(shí)也帶來(lái)了不小的風(fēng)險(xiǎn)：不斷惡化的競(jìng)爭(zhēng)，不斷發(fā)展變化的經(jīng)營(yíng)之道，如果想一廂情愿的繼續(xù)采用傳統(tǒng)財(cái)務(wù)管理流程及模式，而不花精力去發(fā)現(xiàn)、學(xué)習(xí)，以形成企業(yè)新的可持續(xù)的競(jìng)爭(zhēng)優(yōu)勢(shì)，則注定要被市場(chǎng)淘汰。因此如何在跨國(guó)企業(yè)布局中構(gòu)建高效、低成本的運(yùn)營(yíng)中心，，是本文探討的重點(diǎn)。 本文在系統(tǒng)學(xué)習(xí)、吸收國(guó)內(nèi)國(guó)外有關(guān)共享服務(wù)特別是財(cái)務(wù)共享服務(wù)的各類專著及論文前提下，嘗試著結(jié)合經(jīng)濟(jì)學(xué)與管理學(xué)有關(guān)學(xué)術(shù)理論，分析了財(cái)務(wù)共享服務(wù)的共同特點(diǎn)，探討了實(shí)施財(cái)務(wù)共享服務(wù)能否為大型集團(tuán)公司帶來(lái)新的優(yōu)勢(shì)，并具體構(gòu)想出怎樣構(gòu)建合理的財(cái)務(wù)共享服務(wù)的方案框架；另外，通過(guò)分析傳統(tǒng)與新興的財(cái)務(wù)管理模式，比較出財(cái)務(wù)共享服務(wù)的優(yōu)勢(shì)及不足，在此基礎(chǔ)上探討如何揚(yáng)長(zhǎng)避短，總結(jié)出財(cái)務(wù)共享服務(wù)構(gòu)建與實(shí)施中的相關(guān)點(diǎn)睛因素。 本文以S跨國(guó)公司為案例，著重分析了構(gòu)建財(cái)務(wù)共享服務(wù)中心的關(guān)鍵因素：選址、流程再造和信息化，并從人才作為重要資源的角度將其列為財(cái)務(wù)共享管理的不可或缺的因素加以了分析。作者對(duì)于構(gòu)建財(cái)務(wù)共享服務(wù)中心及績(jī)效考核提出了自己的看法，并希望可以幫助其他企業(yè)付諸于實(shí)踐。最后，對(duì)此種新型財(cái)務(wù)管理模式的未來(lái)充滿信心和期待。
[Abstract]:With economic globalization, more and more large domestic enterprises extend their business units overseas. Multinational corporations, based on the release of market dividends from China's reform and opening up, are also actively choosing to set up offices and factories in China. The continuous optimization of network technology, It has brought many large groups or enterprises the advantage of continuous external development, but at the same time, it has also brought about not small risks: worsening competition, constantly developing and changing business methods, If you want to continue to adopt traditional financial management processes and models, and do not spend energy to discover, learn, to form a new sustainable competitive advantage of the enterprise, Therefore, how to build an efficient, low-cost operation center in the layout of multinational enterprises is the focus of this paper. On the premise of systematically studying and absorbing all kinds of monographs and papers about shared services, especially financial sharing services, this paper tries to analyze the common characteristics of financial sharing services by combining the relevant academic theories of economics and management. This paper discusses whether the implementation of financial sharing service can bring new advantages to large group companies, and concretely conceive how to construct a reasonable scheme framework for financial sharing services, in addition, through the analysis of traditional and emerging financial management models, On the basis of comparing the advantages and disadvantages of financial sharing service, this paper discusses how to improve its strengths and circumvent its weaknesses, and summarizes the relevant key factors in the construction and implementation of financial sharing service. Taking S multinational corporation as an example, this paper analyzes the key factors of constructing financial sharing service center: location, process reengineering and information. From the point of view of talent as an important resource, it is analyzed as an indispensable factor of financial sharing management. The author puts forward his own views on the construction of financial sharing service center and performance appraisal. Finally, it is full of confidence and expectation to the future of this new financial management model.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F274;F416.8

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