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论文编号：	10726
作者编号：	2120152819
上传时间：	2018/12/9 13:50:40
中文题目：	T银行财务共享服务中心的构建研究
英文题目：	Research on the construction of T Bank Financial Sharing Service Center
指导老师：	黄福广
中文关键字：	商业银行；财务共享；财务管理；中心构建
英文关键字：	Commercial Bank; Financial Sharing; Financial Management; Center Construction
中文摘要：	财政部2013年颁发的《企业会计信息化工作规范》，规定了集团企业拥有数量较多的分公司和子公司应该积极主动探索财务信息化建设。同时，《会计改革与发展“十三五 ”规划纲要》明确指出了会计工作的转型升级需要创新来引领其信息化程度，随着计算机技术的发展，推进了信息化的浪潮，银行的财务管理及会计核算所涉及的内部和外部环境都发生了变化。商业银行的财务转型及升级从此项制度中找到了方向。因为经营和管理的发展需要与之相适应发展的管理模式，很多银行通过财务共享实现了财务转型的升级，迫使传统的银行管理模式退出。文章以T银行财务共享服务模式的建立作为案例分析，T银行前身为城市信用社。后在2007年经银监会批准更名为现名，并允许其经营跨区域业务，升级为区域性股份制银行，截止2017年6月末，在全国设立6家中心支行、8家以及分行和5家二级分行，营业机构一共240家，其网点在全国范围内覆盖了京津冀、长三角及中西部地区等重要城市。尽管T银行发展态势良好，但在管理上T银行与国内的大型银行相比仍存在差距，特别是在高的运营成本和比较低的人均贡献度上，提高人均贡献度及效率、降低运营成本，实现财务转型提升其自身竞争力，T银行重点方案需要建立财务共享服务的财务管理模式。随着国际上财务共享服务的日渐成熟，财务共享服务的管理理念在近几年被引进到中国，经过很多大型企业的试营，可以了解到财务管理模式确实降低了银行经营中的管理成本，并提高了员工的工作效率。这一管理理念已经在西方很多银行中广泛应用中取得了很好的反响，但由于在中国内刚刚起步，关于财务共享服务模式具体实践的银行也不多见，并且银行对财务共享中心建设理论和实践尚不成熟，尚未做好充足的准备面对现代信息技术、财务核算和管理等工作的挑战因此需要根据我国的特殊国情的情况下深入研究此模式的具体实践意义。目前已经有部分商业银行建立了财务共享服务模式，比如美国银行、花旗银行为例的许多大型商业银行，而国内的许多大型商业银行也开始探索财务共享的管理模式。在“互联网+”的大背景下，财务共享中心的建设潮流被掀起。文章以此为题主要为了通过财务共享服务模式建立全新的财务管理模式从而实现财务管理水平的提高、财务目标的优化，构建这一模式对财务管理模式的优化具有很重要的现实意义，特别是对大型商业银行来说，建设商业银行财务共享中心不仅仅为财务服务建设提供了有利的新视角，又对财务转型理论的丰富和完善上提供有利条件，从而促进我国商业银行的财务优化升级、加快财务侧结构性改革、提高信息化与财务管理水平。同时，也通过对T银行建立财务共享模式的探索，以点带面，从而为全国商业银行建立财务共享服务模式提供参考和思路。第一，文章从研究背景及意义，国内外研究现状，研究内容及方法等方面着手，阐明该论题的研究价值及可行性，并通过对国内外共享服务文献的参阅和梳理，对该论题形成了基本的理解，从而构建了文章的行文结构，为整篇论文的撰写奠定基础。第二，通过归纳财务共享服务的内涵、特点及传统会计集中核算与财务共享服务的区别，为论文的主要研究对象界明概念。通过对规模经济理论、内部控制理论、ERP理论、流程再造理论等与财务共享有关的理论介绍，为论文建立财务共享中心的提供了理论支撑。第三，从财务组织架构、财务管理体制、管理核算流程等方面探讨T银行财务管理的现状，通过分析了解当前T银行的财务管理存在会计核算成本相对较高，行间财务信息不对称，财务信息系统较落后，财务核算流程标准不一，内部管控方面缺乏等问题，通过对问题的研究分析得出导致这些问题的主要原因包括分支行财务管理权权利分配不匀，现有核算流程的制约，财务职能偏重于传统的核算管理等方面。从而以外部环境和内部发展两层面提出T银行建立财务共享中心的必要性。第四，以T银行建立财务共享中心为案例进行分析，首先要明确FSSC组织架构及职权分工，调整原来的财务管理组织结构及分工，建立财务共享中心的架构。其次通过集中财务制度、集中财务核算、再造财务流程及核算体系等方面重新建立财务共享式的财务核算流程。再次提供FMS信息系统模式，从系统设计说明、系统主要功能介绍、系统逻辑关系图及系统重点模块及流程等方面为T银行建立新的财务系统。最后，为加强共享服务的风险管理，需要从重视财务监督检查，优化财务系统两方面加强监控。第五，分析T银行为建立财务共享中心将面临的主要挑战包括管理变革问题、信息安全问题、人员及服务问题、系统及流程优化问题。为能顺利建成财务共享中心并保证中心的正常发展，首先要完善信息技术应用措施，搭建统一信息技术平台，并以财务云技术完善财务数据库；其次要全面提高财务人员业务素质，注重复合型财务人才的培养，促进人员沟通与交流，为财务人员建立公平有效的绩效考核机制；再次要强化财务共享中心的运营管理，改革共享中心的管理体制，强化流程标准管理，优化 ERP 系统，调整财务共享中心业务范围。最后要持续优化软硬件建设，以保证网络安全性。
英文摘要：	In 2013,the Enterprise Accounting Informatization Standard issued by the Ministry of Finance stipulates that a large number of branches and subsidiaries of the group enterprises should actively explore the financial informatization construction. At the same time, the Accounting Reform and Development "Thirteenth Five-Year Plan" clearly points out that the transformation and upgrading of accounting work needs innovation to lead its informatization level. With the development of computer technology, the tide of informatization has been promoted. The internal and external environments involved in the financial management and accounting of banks have changed. The financial transformation and upgrade of commercial banks have found the direction from this system. Because of the development needs of management and management. In line with the development of management mode, many banks realize the upgrading of financial transformation through financial sharing, forcing the traditional bank management mode to withdraw. This paper takes the establishment of T bank financial sharing service model as a case study, T bank predecessor city credit cooperatives. In 2007, it was approved by the CBRC to change its name to its present name, and allowed it to operate cross-regional business and upgrade to a regional joint-stock bank. By the end of June 2017, it had set up six central branches, eight branches and five secondary branches in the country. There are a total of 240 operating institutions with branches covering Beijing, Tianjin and Hebei, the Yangtze River Delta and the central and western regions throughout the country. And other important cities. Although T Bank is developing well, there is still a gap in management between T Bank and large banks in China, especially in high operating cost and low per capita contribution, increasing per capita contribution and efficiency, and reducing operating cost. To achieve financial transformation and enhance its own competitiveness, T Bank's key projects need to establish a financial management model of financial sharing services. With the increasing maturity of financial sharing services in the world, the management concept of financial sharing services has been introduced to China in recent years, through the pilot camps of many large enterprises. It can be seen that the financial management mode can reduce the management cost and improve the efficiency of the staff. This management concept has been widely used in many western banks, but because it has just started in China, it is rare for banks to put into practice the financial sharing service model. Moreover, the theory and practice of the construction of financial sharing center are not mature, and the banks are not fully prepared to face the modern information technology and financial accounting. Therefore, it is necessary to further study the practical significance of this model according to the special situation of our country. At present, some commercial banks have established financial sharing service models, such as Bank of America, Citibank as an example of many large commercial banks, and many domestic large commercial banks are also beginning to explore the management model of financial sharing. Under the background of Internet, the construction trend of financial sharing center has been raised. This paper mainly aims to establish a new financial management model through financial sharing service mode, so as to improve the level of financial management and optimize the financial objectives, so as to construct this model. It is of great practical significance to optimize the financial management mode, especially for the large commercial banks, the construction of the financial sharing center of commercial banks not only provides a favorable new perspective for the construction of financial services. It also provides favorable conditions for the enrichment and perfection of the theory of financial transformation, thus promoting the financial optimization and upgrading of our commercial banks, speeding up the structural reform of the financial side, and improving the level of information and financial management. At the same time, through the exploration of establishing the financial sharing mode of T Bank, this paper provides a reference and train of thought for the establishment of the financial sharing service mode of the national commercial banks. Firstly, from the research background and significance, the domestic and foreign research status, the research content and the method and so on, the article expounds the research value and the feasibility of the topic, and through the domestic and foreign sharing service literature review and combing, The basic understanding of the thesis is formed, and the structure of the article is constructed, which lays the foundation for the whole thesis. Secondly, by summarizing the connotation and characteristics of financial sharing service and the difference between traditional centralized accounting and financial sharing service, the main research object of this paper is the definition of financial sharing service. Through the introduction of scale economy theory, internal control theory, ERP theory, process reengineering theory and other theories related to financial sharing, this paper provides theoretical support for the establishment of financial sharing center. Thirdly, from the financial organization structure, financial management system, management accounting process and other aspects to explore the current situation of T bank financial management, through analysis and understanding of the current T bank financial management accounting costs are relatively high, Problems such as asymmetric inter-bank financial information, backward financial information systems, varying standards of financial accounting procedures, lack of internal control, etc. Through the research and analysis of the problems, the main reasons for these problems are the uneven distribution of the financial management power of the branch banks, the restriction of the existing accounting process, and the emphasis of the financial function on the traditional accounting management and so on. So that the external environment and the internal development of the two levels to put forward the T-silver The necessity of establishing financial sharing center. Fourthly, taking T Bank as a case study, it is necessary to clarify the organizational structure and division of authority of FSSC, adjust the original financial management structure and division of labor, and establish the structure of financial sharing center. Secondly, through centralized financial system, centralized financial accounting, reengineering financial process and accounting system and other aspects to re-establish the financial shared financial accounting process. The FMS information system model is provided again. A new financial system is established for T Bank from the following aspects: system design description, system main function introduction, system logic relation diagram, system key module and flow, etc. Finally, to enhance risk management for shared services In 2002, we should pay more attention to financial supervision and check and optimize financial system. Fifthly, the main challenges that T Bank will face in establishing financial sharing center include management change, information security, personnel and service, system and process optimization. In order to build the financial sharing center smoothly and ensure the normal development of the center, it is necessary to improve the information technology application measures, build a unified information technology platform, and improve the financial database with the financial cloud. Secondly, it is necessary to improve the professional quality of financial personnel in an all-round way, pay attention to the cultivation of compound financial talents, promote personnel communication and exchange, and establish a fair and effective performance appraisal mechanism for financial personnel. Thirdly, we should strengthen the operation and management of the financial sharing center and reform the sharing The management system of the center, strengthen the process standard management, optimize the ERP system, adjust the business scope of the financial sharing center. Finally, the software and hardware construction should be optimized continuously to ensure the network security.
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