联系我们

论文查询结果	返回搜索

论文编号：	11242
作者编号：	2320170750
上传时间：	2019/12/9 23:43:16
中文题目：	TG集团财务共享中心运行及改进研究
英文题目：	Research on Operation and Improvement of TG Group’s Financial Sharing Center
指导老师：	程新生
中文关键字：	建筑企业；财务共享中心；财务共享定价；利润中心
英文关键字：	Construction enterprise; Financial Shared Service Center; Charging standard of Financial Shared Service; Profit center
中文摘要：	经济全球化和信息技术的发展，带来了财务行业的大变革，云计算、大数据等信息技术发展对财务分析工作产生了巨大的影响，“财务机器人”“自助报销”等财务行业的创新层出不穷。财务共享中心借助信息系统技术，将财务工作标准化、流程化，降低了企业管理运营成本，加强企业内部管理，提升了企业整体经营管理水平，从而增强了企业竞争力。目前国内已有多家企业建设了财务共享中心，如何提升其服务水平，成为了财务共享中心研究的要点。国内关于财务共享中心的研究主要集中在构建策略、流程设计、关键因素以及服务质量等方面，这些研究中的财务共享中心大都作为企业成本中心或职能部门。实践中已有企业开始探索财务共享中心建设为利润中心，部分研究在展望财务共享中心未来发展时，也提出了财务共享市场化的观点。本文将以TG集团为案例，通过对其财务共享中心构建及运行的研究，从财务共享中心建设为利润中心角度出发，为建筑财务共享中心建设提出建议。本文首先介绍了TG集团基本情况，及其建设财务共享中心的背景。基于TG集团财务共享中心建设目的，分析其运行情况。结合财务共享中心的转变，总结存在的问题，并提出了几点改进建议：一是建立财务共享培训机制，提升财务共享内部认可度及共享中心人员专业素养；二是重新设定财务共享中心收费标准，采用成本加成的方法确定TG集团财务共享中心服务费；三是订立内部服务水平协议，保障财务共享中心持续高效的服务，推动其向真正的利润中心转变；四是加强绩效考核评价，通过将客户评价与绩效考核相关联，结合财务共享培训，树立服务意识，提高服务质量。最后，本文在理论分析与对TG集团案例分析的基础上，总结建筑企业将财务共享中心建设为企业利润中心的关键点：构建阶段应进行充分评估，确定财务共享模式，设立科学合理的财务共享业务流程；运行阶段应设立问题反馈渠道，持续优化财务共享中心各项业务，注重财务共享中心人员管理；管理方面应注重内部稽核制度的建设，提升共享服务质量，制定适当的收费标准，从客户角度持续优化财务共享中心服务。
英文摘要：	The development of economic globalization and information technology brings not only great opportunities for economic growth, but also renewal of enterprise management model and management concept. The industry of finance has been in the state of reforming, advanced information technology such as cloud computing and big data, have had an impact on financial analysis work. There are more innovations in the industry of finance --“Finance for Android” and “automatic reimburse system”, for example. By the information systems technology, financial shared service center can speed up the standardization, streamlined and automation of financial work, and then promote the profound innovations of the financial management system of enterprises. Financial shared service center can strengthen the market competitiveness of enterprise by means of reducing cost of management and operation, enhancing internal management, promote enterprise's whole operational management level. Construction strategy, process design, key factors and service quality are the main aspects of domestic research on Financial Sharing centers, mostly as enterprise cost centers or functional departments. In practice, some enterprises have begun to explore the construction of financial sharing center as profit center, and some researches have also put forward the viewpoint of financial sharing marketization when looking forward to the future development of financial sharing center. In this paper, TG Group, a case enterprise, formally proposed to transform the financial sharing center from a cost center to a profit center after its financial sharing center was officially put into operation and put it into practice through internal sharing service pricing. This article will take TG group as a case, through the research on the construction and operation of its financial sharing center, from the point of view of financial sharing center construction as profit center, put forward suggestions for building financial sharing center construction. Firstly, this paper introduces and analyzes the basic situation of TG group, the operation of its financial sharing center. Through the analysis of the operation of the financial sharing center of TG group and a series of measures to transform the financial sharing center into a profit center, the problems existing in the financial sharing center of TG group as an enterprise profit center are summarized. This paper puts forward some suggestions to improve the financial sharing center of TG Group: First, establish the financial sharing training mechanism, improve the internal recognition of financial sharing and the professional quality of the personnel of the sharing center; Second, re-set the charging standard of the financial sharing center, and determine the service fee of the financial sharing center of the TG group by using the cost-plus method; Third, the internal service level agreement shall be concluded to guarantee the continuous and efficient service of the financial sharing center and promote its transformation to a real profit center; Fourth, the Bank will strengthen performance assessment, establish service awareness and improve service quality by associating customer assessment with performance assessment and combining financial sharing training. Finally, through the analysis of the theory and the case of TG Group, this paper summarizes the following key points as the construction enterprise to build the Financial Sharing Center into the profit center of the enterprise: the construction stage should be fully evaluated, the financial sharing mode should be determined, and a scientific and reasonable financial sharing business process should be established; we should set up problem feedback channels, continuously optimize the business of the financial sharing center in the operation stage,, and pay attention to the personnel management of the financial sharing center. In the management aspect, we should pay attention to the construction of internal audit system, improve the quality of shared services, formulate appropriate charging standards, and continuously optimize the service of the Financial Sharing Center from the customer's point of view.
查看全文：	预览  下载(下载需要进行登录)