导　　师： 刘宛晨

学科专业： L0201

授予学位： 硕士

作　　者： ;

机构地区： 湖南大学

摘　　要： 当今社会,竞争日益激烈,很多企业集团意识到必须压缩成本,以相对低的成本来提供业务后台支持,这样才有可能战胜对手,赢得更多的市场。作为降低运营成本、提高运营效率的管理方式,财务共享服务在这样的背景下应运而生。对于我国跨地区经营企业而言,实施共享服务战略,推广共享服务运作模式,分享共享服务带来的显著成本降低、效率提高既是当前竞争态势下的现实选择,是谋求长远发展的重要策略。同时,对于我国大多数企业来说,财务部门在企业中的管理功能尚未得到充分体现,财务部门通常亦未取得与之相称的地位,挖掘财务管理潜力,提高企业竞争能力,成为了当前这些企业的理想和目标。 本文在回顾国内外相关研究成果的基础上,对财务共享服务的内涵进行分析,阐述了财务共享服务模式的主要形式,对财务共享与财务分散、财务集中进行了比较。从财务共享服务模式实施的效益体现和财务共享服务模式实施对权利及义务公平性的促进的角度对财务共享服务模式实施价值进行探究。分析了我国企业集团实行财务共享服务的可行性和动因,探讨了财务共享服务模式的构建环节和构建过程中的困难与其解决措施,分析成功构建财务共享服务模式的核心要素,设计局部量化考核的指标体系和建立全局业绩衡量系统,构建财务共享服务模式的企业文化。最后从M公司实施财务共享服务模式的驱动分析,M公司组织设置、流程重组的财务共享服务模式实施过程,财务共享服务模式实施的效果评价三方面探讨了财务共享服务模式的具体应用。 In today's society,many enterprise groups get aware of the need to reduce costs under increasingly fierce competition,which means a relatively low cost to provide the business background support,so that it can be the winner and get more market.As a reducing operating cost and improving operational efficiency management,financial sharing services emerged in this context.To implement services shared trategies and promote services shared mode of operation to share cost remarkable reduction, efficiency gains, would be a realistic choice under the current competitive situation and significant long-term development strategy for regional enterprises of the country.Meanwhile,for most domestic enterprises, financial sector capabilities in management of the enterprises has not yet been fully reflected, and it has not get the matched status also.To develop the potential of financial management and improve enterprise competitiveness,is current vision and goals of the enterprises. Academic achievements is reviewed in this paper before the content of financial sharing services is analysed, and the main forms of financial sharing services are presented, and financial sharing and financial spread are compared,feasibility and motivation of the enterprise groups in China to put financial sharing service into practise are analysed.The value of implementation of financial sharing services model are explored from its finicial reflect and its promotion to the fairness of rights and obligations.Then the difficulties in the process of the financial sharing services model construction and the solutions are discussed,the core elements of building financial sharing services successfully are analysed, local quantitative assessment index system and the establishment of a global performance measurement system are designed, and financial sharing services model Corporate culture is built.Finally,the motivation of financial sharing services and the process to set up and reorganize financial sharing services model,and the aspects of financial shared services model of M company are presented to discuss its application.

关 键 词： 财务共享 服务中心 共享服务

分 类 号： [TP3 F27]

领　　域： [自动化与计算机技术] [经济管理] [经济管理]