我国企业财务共享服务的运作模式研究(论文8500字)
中文摘要
随着经济全球化和综合国力的不断提高，现代企业的管理模式不断创新，对财务管理体系的要求也日益提高。国外跨国公司通过财务管理转型，将财务业务支持服务整合到一起，实现提供服务的标准化、集中化、流程化，同时引入市场竞争机制，以达到降低成本、创造价值、提高服务质量的目标，形成财务共享服务模式。财务共享服务模式己被大量欧美企业广泛应用，特别是世界强企业所广泛实践并应用着，并被证实效益显著。财务共享服务模式已然成为当今世界上各企业不断尝试和实践的一种新型财务管理模式，越来越多的国内企业也建立了财务共享服务中心，并积极开展运营。我国对财务共享服务模式理论的研究刚刚起步，理论研究不全面，对于该模式具体应用理论研究比较匮乏。文章对当今财务共享服务的现状进行分析，指出企业在运用财务共享服务模式时组织结构流程设置不合理、现有绩效管理体系不完善、信息系统整合度不高等存在不足，进而从合理安排业务流程、改革企业财务共享模式绩效考核、建设良好的会计信息系统等方面提出解决财务共享问题的对策，以期完善财务共享制度，更好地为企业良好发展服务。
【关键词】财务共享；财务管理；模式研究
Research on the Operation Mode of Enterprise Financial sharing Service in China
Abstract
With the continuous improvement of economic globalization and comprehensive national strength, the management mode of modern enterprises is constantly innovated, and the requirements of financial management system are also increasing day by day. Through the transformation of financial management, foreign multinational companies integrate financial business support services together to achieve standardization, centralization and process of providing services, and at the same time introduce market competition mechanism in order to reduce costs and create value. The goal of improving the quality of service is to form a financial sharing service model. The mode of financial sharing service has been widely used by a large number of European and American enterprises, especially by the strong enterprises in the world, and has been proved to be of remarkable benefit. Financial sharing service model has been However, it has become a new financial management mode which has been tried and practiced by various enterprises in the world, and more domestic enterprises have set up financial sharing service centers and actively carried out operations. In our country, the research on the theory of financial sharing service model has just started, the theoretical research is not comprehensive, and the theoretical research on the specific application of this model is relatively scarce. This paper analyzes the present situation of the financial sharing service, and points out that the organizational structure and flow are not reasonable, the existing performance management system is not perfect, and the integration degree of the information system is not high when the enterprise uses the financial sharing service mode. And then from the reasonable arrangement of the business process, the reform of the financial co-operation of the enterprise In order to perfect the financial sharing system and to serve for the good development of enterprises, this paper puts forward the countermeasures to solve the problem of financial sharing in terms of performance appraisal of enjoyment mode, construction of a good accounting information system and so on.
【Key words】Financial sharing; Financial Management; Model Research
目 录
中文摘要 1
Abstract 2
一、绪论 3
（一）选题背景 3
（二）研究意义 4
二、财务共享服务模式相关理论概述 4
（一）财务共享服务模式含义 4
（二）财务共享服务模式特点 5
1.可以帮助企业在进行财务数据核算的过程中实现集中化 5
2.财务共享服务模式表现出的相关财务数据信息化特点 5
（三）财务共享服务模式职能 5
1.基础核算职能 5
2.管理控制职能 6
3.战略规划职能 6
三、我国财务共享服务的现状 6
（一）我国企业对财务共享服务的认识与理解 6
（二）我国企业建立财务共享服务的目的 7
（三）我国财务共享服务中心的业务分布与人员管理 8
四、企业在运用财务共享服务模式存在的不足 8
（一）组织结构流程设置不合理 8
（二）现有绩效管理体系不完善 9
（三）信息系统整合度不高 10
五、企业财务共享服务实施优化对策 10
（一）合理安排业务流程与机构职能 10
（二）改革企业财务共享模式绩效考核体系 11
1.平衡记分卡 11
2.平衡计分卡的制定 12
（三）建设良好的会计信息系统 12
1.加强以ERP系统为基础逐步推进共享系统建设 12
2、加强内控与系统的融合 13
3、重视财务共享服务下网络安全保障工作 13
结语 14
参考文献 15
致 谢 17 |
