本文選題：財務管理 + 財務共享中心　； 參考：《安徽大學》2015年碩士論文

【摘要】：隨著經濟全球化和利率市場化的推進,銀行業(yè)靠規(guī)模擴張取得紅利的傳統思維已經不能維持盈利的快速增長,中國銀行業(yè)逐步進入向內部要效益、向流程要效率的新轉型發(fā)展期。財務共享中心作為企業(yè)財務管理轉型的重要手段,是財政部全面推進管理會計體系建設的重要組成部分,是大型企業(yè)財務管理標準化和流程化的重大改革舉措,對于企業(yè)深化管理會計系統建設,提高經營效率、有效降低成本、強化財務管理能力、提升綜合競爭能力,具有非常重要的意義。本文通過對建設銀行AH省分行財務共享中心模式的研究,提出AH省分行財務共享中心現行模式中存在的管理定位不明確、人員定位不準確、人員流動性大和科技應用水平不高等問題,通過對財務共享中心組建目標與現階段AH省分行管理實際的比較分析,從管理、定位、流程、科技、考核和企業(yè)文化六個方面提出優(yōu)化完善意見,得出財務共享中心要與財務管理體系相配套、要促進財務部門更快轉型、要充分引入科技力量和要發(fā)揮每名員工主觀能動性的結論。通過對財務共享服務的深入應用研究,總結成功經驗和教訓,在前人研究基礎上更加推動了銀行財務共享中心模式的優(yōu)化和調整,對國內其他金融機構和企業(yè)集團財務共享服務中心構建和運行提供有實踐意義的參考和借鑒。本文采用了規(guī)范研究和案例研究相結合的方法,采取文獻查閱、比較分析、案例分析等方式,通過文獻綜述以及理論梳理對涉及財務共享模式的理論和研究現狀進行規(guī)范研究,在規(guī)范研究的基礎上,結合建設銀行AH省分行的實例進行分析,通過提出問題和解決問題,更加深入地探討財務共享模式在當前中國國情下的改進方向。本文具體安排如下：第一章引言,主要描述本文的研究背景、內容、思路、方法和創(chuàng)新點；第二章理論基礎與文獻綜述,主要講述了財務共享模式的理論基礎和國內外研究現狀；第三章建設銀行AH省分行財務共享中心現狀分析,在分析財務共享中心可行性、必要性和可借鑒模式的基礎上,分析建設銀行AH省分行財務共享中心現狀,指出當前存在的主要問題；第四章建設銀行AH省分行財務共享中心模式優(yōu)化研究,通過對財務共享中心的目標設定,與AH省現行模式進行對比分析,提出優(yōu)化現行模式的改進建議；第五章研究結論和研究展望,總結所得出的結論,就現實情況對于未來進行展望。本文創(chuàng)新點：一是對國內對銀行財務共享中心的研究大多數是從信息技術理論角度出發(fā),研究如何進行組建財務共享中心。本文從商業(yè)銀行財務管理角度出發(fā),研究建設銀行AH省分行財務共享中心建設后的改進問題,在前人研究基礎上更加推動了銀行財務共享中心模式的優(yōu)化和調整。二是本文以建設銀行AH省分行為例,在規(guī)范研究中加入案例分析,相對于一般的規(guī)范研究更具有說服力。
[Abstract]:With the development of economic globalization and marketization of interest rates, the traditional thinking of banking industry to obtain dividends through scale expansion has been unable to maintain the rapid growth of profits. A new period of transition and development for efficiency in the process. As an important means of enterprise financial management transformation, financial sharing center is an important part of comprehensively promoting the construction of management accounting system by the Ministry of Finance. It is also a major reform measure of standardization and flow of financial management in large enterprises. It is of great significance for enterprises to deepen the construction of management accounting system, improve the management efficiency, effectively reduce the cost, strengthen the financial management ability and enhance the comprehensive competition ability. Based on the research on the mode of financial sharing center of AH branch of China Construction Bank, this paper points out that the current mode of financial sharing center of AH branch is not clear in management orientation, and the location of personnel is not accurate. Through the comparative analysis of the establishment goal of financial sharing center and the actual management of AH provincial branch at the present stage, from the aspects of management, positioning, flow, science and technology, etc, the problems of high mobility of personnel and low level of application of science and technology are analyzed. Six aspects of assessment and corporate culture are put forward to optimize and improve the opinions, it is concluded that the financial sharing center should be matched with the financial management system, and the financial department should be promoted to transform more quickly. To fully introduce scientific and technological power and to give play to each employee's subjective initiative of the conclusion. Through the deep application research of financial sharing service, the successful experiences and lessons are summarized, and the optimization and adjustment of bank financial sharing center mode are further promoted on the basis of previous studies. It provides practical reference and reference for the construction and operation of financial sharing service center of other domestic financial institutions and enterprise groups. This paper adopts the method of combining normative research with case study, adopts the methods of literature review, comparative analysis, case analysis, etc., through literature review and theoretical combing, the paper makes a normative study on the theory and research status quo of financial sharing mode. On the basis of normative research, this paper analyzes the AH provincial branch of China Construction Bank, puts forward and resolves the problems, and probes into the direction of improvement of the financial sharing mode under the current situation of China. The main contents of this paper are as follows: the first chapter introduces the background, contents, ideas, methods and innovations of this paper, the second chapter is the theoretical basis and literature review. The third chapter analyzes the current situation of the financial sharing center of AH Branch of China Construction Bank, based on the analysis of the feasibility, necessity and model of the financial sharing center. This paper analyzes the current situation of the financial sharing center of the AH branch of China Construction Bank, points out the main problems existing in the current situation, and studies the optimization of the mode of the financial sharing center of the AH branch of the Construction Bank in the fourth chapter, through setting the objectives of the financial sharing center, Comparing with the current model of AH province, the author puts forward some suggestions to improve the current model. Chapter five studies the conclusions and prospects, summarizes the conclusions, and looks forward to the future with regard to the actual situation. The innovation of this paper is as follows: firstly, most of the domestic researches on the financial sharing center of banks are based on the theory of information technology and how to set up the financial sharing center. From the point of view of financial management of commercial banks, this paper studies the improvement of financial sharing center of China Construction Bank (AH) branch after construction, and promotes the optimization and adjustment of bank financial sharing center mode on the basis of previous studies. Second, this paper takes the AH branch of China Construction Bank as an example, adding case analysis to the normative research, which is more persuasive than the general normative research.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F832.33;F830.42

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本文編號：1993110