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论文编号：	11061
作者编号：	2320170778
上传时间：	2019/12/5 10:15:23
中文题目：	D公司财务共享环境下的财务风险控制研究
英文题目：	Research on the Financial Risk Control of D Company under the Financial Sharing Environment
指导老师：	陈国欣
中文关键字：	财务共享；财务风险；财务风险控制
英文关键字：	Financial sharing; Financial risk; Financial risk control
中文摘要：	在伟大复兴的新时代中国背景下挑战与机遇并存，把握时机、锐意创新、整合资源就成为了新时代企业在竞争中取得胜利的必备要素。企业的精益化、集团化、全球化管理需求依托于现代移动互联网、物联网、云端大数据分析等新兴技术，这也对会计行业产生质的变革。在这一系列变革中，尤为值得一提的就是财务共享服务模式。财务共享服务指的是以信息技术为依托，以财务业务的处理流程化为基础，统一会计核算，将资源优化配置，提高企业的整合能力、降低运营成本、以创造价值为目的，整合集中的处理重复的、具有共同流程的会计业务，从而为管理层和相关业务部门做出决策提供支持及有价值的信息，进而提升企业的核心竞争力。财务共享可以集中企业的同类会计工作，相应的也集中了企业的相关风险，如何通过共享模式为企业识别风险，并有效降低风险，堵塞管理漏洞是我们需要关注的重点问题。 在此背景下，本文选取大型建筑施工国企D集团公司作为案例公司，从财务共享环境出发，深入探讨D公司财务共享服务中心的组织架构、业务流程、运行成效等现状，并以此为例，从资金支付、审核单据后续这两个方面寻找出D公司在财务共享服务环境下存在的财务风险，并就此提出相应的优化方案，以求能使D公司的财务共享服务模式更加灵活实用，提升工作效率。同时，本文对降低D公司财务共享环境下的财务风险具有十分积极的意义，也为中国建筑工程类企业建设和完善财务共享服务模式提供一些经验和启示。
英文摘要：	China in the new era of great rejuvenation is an era of the coexistence of challenges and opportunities, the key to the success of enterprises in this competitive era is to seize the opportunity, innovate and integrate resources in the new environment of rapid change. The demand of lean, collectivized and globalized management of enterprises, need rely on emerging technologies such as modern mobile Internet, Internet of things, and cloud big data analysis, which are completely changing the whole accounting industry. The new technology represented by mobile internet, internet of things, big data analysis, cloud computing, etc. is completely changing the whole accounting industry. In this series of changes, the financial sharing service model particularly worth mentioned. The so-called financial sharing service refers to the accounting business, which is based on the information technology and the financial business process processing, so as to unify the accounting, optimize the resource allocation, enhance the enterprise integration ability, reduce the operation cost or the creation value, and focus on the repeated and common flow processes. It provides valuable information and decision-making support for management and business departments, so as to enhance the core competitiveness of enterprises. Financial sharing can focus on the same kind of accounting work of the enterprise, and correspondingly the related risks of enterprises. The key issues we need to pay attention to are how to identify risks for enterprises through sharing mode, effectively reduce risks and block management loopholes. Under this background, this paper chooses D Group Company, a large state-owned construction enterprise, as a case company. Starting from the financial sharing environment, this paper deeply explores the organization structure, business process and operation effect of D Company's Financial Sharing Service Center, taking this as an example, this paper finds out the financial risks of D company in the environment of financial sharing service from two aspects of fund payment and review document follow-up. In order to make D company's financial sharing service model more flexible and practical and improve work efficiency, the corresponding optimization scheme is put forward. At the same time, this paper has a positive significance to reduce the financial risk of D company under the financial sharing environment, and also provides some experience and inspiration for the construction and improvement of the financial sharing service mode of China's construction engineering enterprises.
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