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论文编号：	11003
作者编号：	2120163088
上传时间：	2019/6/17 11:29:54
中文题目：	吸收合并后财务共享中心整合研究——以N公司吸收合并F公司为例
英文题目：	Research on the Financial Shared Center Integration after the Absorption Merger：Perspective between N Company and F Company
指导老师：	张晓农
中文关键字：	吸收合并；财务共享中心；机器人流程自动化；跨国企业；
英文关键字：	Absorption Merger, Financial Sharing Center, RPA, Multinational enterprises,
中文摘要：	随着经济全球化、一体化进程的加速，跨国企业面临着机遇与挑战并存的局面。为实现企业财务目标，越来越多的跨国企业通过吸收合并其他企业的方式，以追求其企业价值的不断壮大，合并过程中的主动方追求企业整体价值增加，过程中的被吸纳方实现自身利益的提高。 财务共享中心凭借其简明的财务架构、高效的运转效率、优质的流程化管理，达到均衡风险、大幅降低成本的目的，为企业的可持续发展提供便利。全球范围内，多数的跨国企业采用财务共享中心作为其财务管理模式。在企业合并时，财务共享中心的整合成功与否，直接影响企业能否继续健康运转。因此，对跨国公司吸收合并进程中，研究财务共享中心如何有效、高效的整合，是整个合并过程的核心环节。 本文针对N公司和F公司两家跨国企业财务共享中心的整合为研究对象，以提出实现两家跨国公司吸收合并后财务共享中心有效、高效整合的基础理论及探究合并中的实际策略为研究目的，首先对跨国企业财务共享中心的相关理论进行了梳理，同时甄选出财务共享中心整合的研究对象。而后，通过将两家跨国公司吸收合并之后，包括人力资源管理、财务管理流程以及风险控制的漏洞等，由财务共享中心整合所出现的代表性问题作为基础，分别对其进行归纳分类总结，同时结合财务管理、人力资源管理以及运营管理的相关知识对所出现问题的原因进行分析。最终，以原因分析结果为依据，对问题逐一提出解决方法及对策分析，为吸收合并方式下跨国企业财务共享中心的整合提供了一定的理论基础，为实现跨国企业财务共享中心的有效、高效运行提供了保障。
英文摘要：	With the acceleration of the process of economic globalization and integration, multinational enterprises are facing both opportunities and challenges. To achieve the financial objectives of enterprises, more and more multinational enterprises are seeking the continuous growth of their enterprise value by absorbing and merging other enterprises. In the process of merging, the initiative pursues the increase of the enterprise's overall value and the absorber realizes the improvement of their own interests. By its concise structure, efficient operation and high-quality process management, the Financial Sharing Center achieves the goal of balancing risks and reducing costs substantially, thus facilitating the sustainable development of enterprises. Financial shared center is adopted by most of the multinational enterprises as their financial management structure. The success of the integration of Financial Sharing Center directly affects whether the enterprise can continue to operate healthily. Therefore, in the process of absorbing and merging multinational corporations, how to effectively and efficiently integrate financial sharing centers is the core link of the whole merger process. In this paper, the integration of the financial sharing centers of two multinational corporations, N and F, are taken as the research objects. The purpose of this paper is to put forward the basic theory of efficient integration of the financial sharing centers of the two multinational corporations after their absorption and merger and to explore the practical strategies in the merger. Firstly, the relevant theories of the Financial Sharing Center of multinational enterprises are sorted out, and the research objects of the integration of the Financial Sharing Center are selected. Then, by merging the two transnational corporations, it includes human resources management, financial management process and loopholes in risk control. Based on the representative problems arising from the integration of Financial Sharing centers, this paper summarizes and classifies them separately. At the same time, it analyses the causes of the problems with the knowledge of financial management, human resources management and operation management. Finally, based on the results of the analysis of the causes, the solutions and countermeasures are put forward one by one, which provides a theoretical basis for the integration of Financial Sharing centers of multinational enterprises under the mode of absorption merger and guarantees the effective and efficient operation of Financial Sharing centers of multinational enterprises.
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