【摘要】：財務共享服務中心是一種新型財務管理模式，主要為了在集團企業(yè)內部實現(xiàn)會計核算業(yè)務的集中化、流程化處理。構建財務共享服務中心能夠重新整合企業(yè)資源，統(tǒng)一財務核算流程，避免重復勞動力，達到節(jié)約人力資源成本的目的；通過業(yè)務流程統(tǒng)一化及系統(tǒng)資源集中化，釋放人力資源在核心業(yè)務上，能更好支持企業(yè)戰(zhàn)略發(fā)展，，最終提升企業(yè)的核心競爭力。 本論文是以BS公司財務共享服務中心構建過程和日常運作為案例，主要通過以下三部分內容展開分析和研究： 第一部分，BS公司財務共享服務中心的構建情況。首先介紹了BS公司概況以及行業(yè)背景，通過闡述BS公司傳統(tǒng)財務管理模式以及財務部門崗位設置情況，引出構建財務共享服務中心的原因以及構建目的與構建原則，詳細描述了財務共享服務中心的構建過程以及崗位設置。 第二部分，BS公司財務共享服務中心的日常運作及管理制度。主要包括財務共享服務中心的服務內容、雇員管理制度、日常業(yè)務流程以及績效考核制度。通過對財務共享服務中心日常運營管理的分析研究，便于重點總結財務共享服務中心運營風險與成果。 第三部分，分析財務共享服務中心運營狀況，總結運作風險與經營成果，提出改進方法和可行性建議。通過分析BS公司財務共享服務中心構建與運作過程中的優(yōu)勢與不足，從企業(yè)所處行業(yè)和企業(yè)規(guī)模的視角，對財務共享服務中心業(yè)務流程進行深入研究，有針對性提出如何加強企業(yè)核心競爭力，降低人力成本，讓財務管理人員為公司提供更多的附加價值。 本文的主要貢獻在于：一方面，促進BS公司完善構建更為先進合理的業(yè)務流程管理體系；另一方面，為其他大型企業(yè)構建與運作財務共享服務中心提供有效借鑒和參考價值。
[Abstract]:Financial sharing service center is a new type of financial management mode, which is mainly to realize the centralization and process of accounting business within the group enterprises. The construction of financial sharing service center can reintegrate enterprise resources, unify financial accounting process, avoid duplicating labor force, and achieve the purpose of saving human resources cost. Through the unification of business process and the centralization of system resources, the release of human resources in the core business can better support the strategic development of enterprises and ultimately enhance the core competitiveness of enterprises. This paper takes the construction process and daily operation of BS financial sharing service center as an example, mainly through the following three parts to carry out analysis and research: the first part, the construction of BS financial sharing service center. First of all, this paper introduces the general situation and industry background of BS Company, and through expounding the traditional financial management mode of BS Company and the post setting of financial department, leads to the reason, purpose and principle of constructing financial sharing service center. The construction process and post setting of financial sharing service center are described in detail. The second part is the daily operation and management system of BS Financial sharing Service Center. It mainly includes the service content of the financial sharing service center, the employee management system, the daily business process and the performance appraisal system. Through the analysis and research of the daily operation management of the financial sharing service center, it is convenient to summarize the operational risks and achievements of the financial sharing service center. In the third part, the operation status of financial sharing service center is analyzed, the operation risk and operating results are summarized, and the improvement methods and feasible suggestions are put forward. Based on the analysis of the advantages and disadvantages in the construction and operation of the financial sharing service center of BS Company, this paper makes a deep study on the business process of the financial sharing service center from the perspective of the industry and the scale of the enterprise. This paper puts forward how to strengthen the core competitiveness of enterprises, reduce labor costs, and make financial managers provide more additional value for the company. The main contributions of this paper are as follows: on the one hand, to promote BS company to perfect and construct a more advanced and reasonable business process management system; on the other hand, to provide effective reference and reference value for other large enterprises to build and operate financial sharing service center.
【學位授予單位】：河北工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F426.82

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