本文選題：財(cái)務(wù)共享服務(wù)　切入點(diǎn)：財(cái)務(wù)轉(zhuǎn)型　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：目前,在這個(gè)經(jīng)濟(jì)快速發(fā)展的時(shí)代,為了跟上環(huán)境的改變和企業(yè)的自身發(fā)展,很多企業(yè)正在進(jìn)行財(cái)務(wù)轉(zhuǎn)型,企業(yè)的財(cái)務(wù)工作的重心必須由核算轉(zhuǎn)向管理決策,才能幫助企業(yè)實(shí)現(xiàn)更大價(jià)值。FSSC(財(cái)務(wù)共享服務(wù)中心)是實(shí)現(xiàn)財(cái)務(wù)轉(zhuǎn)型的一種有效手段,它有效地實(shí)現(xiàn)了財(cái)務(wù)集中,并將基礎(chǔ)的核算工作與管理決策工作分離開來,以便于更好地明確財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)各自工作,更好地相互配合,更好地發(fā)揮財(cái)務(wù)的管理作用,從而實(shí)現(xiàn)財(cái)務(wù)轉(zhuǎn)型。目前對(duì)于財(cái)務(wù)共享與財(cái)務(wù)轉(zhuǎn)型的研究很多,但是少有把二者結(jié)合起來研究的。本文以財(cái)務(wù)共享服務(wù)基礎(chǔ)上的企業(yè)財(cái)務(wù)轉(zhuǎn)型理論和實(shí)踐為研究內(nèi)容,注重理論在實(shí)踐中的應(yīng)用,以A集團(tuán)公司財(cái)務(wù)轉(zhuǎn)型實(shí)踐中財(cái)務(wù)共享服務(wù)模式的成功應(yīng)用為案例,研究基于財(cái)務(wù)共享服務(wù)的財(cái)務(wù)轉(zhuǎn)型,為財(cái)務(wù)轉(zhuǎn)型實(shí)踐過程中出現(xiàn)的問題提出決策參考。理論部分梳理了前人的文獻(xiàn),介紹了財(cái)務(wù)共享服務(wù)和財(cái)務(wù)轉(zhuǎn)型的含義,介紹了相關(guān)的委托代理和規(guī)模經(jīng)濟(jì)理論,闡述了財(cái)務(wù)共享服務(wù)中心在財(cái)務(wù)轉(zhuǎn)型中發(fā)揮的作用,論述了財(cái)務(wù)轉(zhuǎn)型的必要性。實(shí)踐部分以行業(yè)領(lǐng)導(dǎo)企業(yè)A集團(tuán)公司為例,闡述了A集團(tuán)財(cái)務(wù)轉(zhuǎn)型的動(dòng)因和預(yù)期目標(biāo)以及A集團(tuán)的財(cái)務(wù)轉(zhuǎn)型現(xiàn)狀,找出了構(gòu)建財(cái)務(wù)共享中心后進(jìn)一步實(shí)現(xiàn)財(cái)務(wù)轉(zhuǎn)型過程中存在的障礙,以及解決對(duì)策。完善了財(cái)務(wù)轉(zhuǎn)型理論,補(bǔ)充了轉(zhuǎn)型實(shí)踐研究,為其他企業(yè)財(cái)務(wù)轉(zhuǎn)型提供知識(shí)積累和方法借鑒,為基于財(cái)務(wù)共享服務(wù)的財(cái)務(wù)轉(zhuǎn)型提供實(shí)踐決策上的支撐和保障。
[Abstract]:At present, in this era of rapid economic development, in order to keep up with the changes in the environment and the development of enterprises themselves, many enterprises are undergoing financial transformation. The focus of financial work of enterprises must be shifted from accounting to management decisions. Ability to help enterprises achieve greater value. FSSC. is an effective means to realize financial transformation. It effectively realizes financial centralization and separates basic accounting work from management decision making. In order to better clarify the respective work of financial accounting and management accounting, to better cooperate with each other, to better play the role of financial management, and thus to achieve financial transformation. At present, there are a lot of studies on financial sharing and financial transformation. However, there are few researches on the combination of the two. This paper focuses on the theory and practice of enterprise financial transformation based on financial sharing service, focusing on the application of the theory in practice. Taking the successful application of financial sharing service model in the practice of financial transformation of group A company as an example, this paper studies the financial transformation based on financial sharing service. The theoretical part combs the previous literature, introduces the meaning of financial sharing service and financial transformation, introduces the related principal-agent and economies of scale theory. This paper expounds the role of financial sharing service center in financial transformation, and discusses the necessity of financial transformation. This paper expounds the motivation and expected goal of the financial transformation of group A and the present situation of the financial transformation of group A, and finds out the obstacles existing in the process of further realizing the financial transformation after the construction of the financial sharing center. It also provides knowledge accumulation and method reference for the financial transformation of other enterprises, and provides practical support and guarantee for the financial transformation based on financial sharing services.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275

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