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论文编号：	12738
作者编号：	2320190717
上传时间：	2021/12/7 13:49:00
中文题目：	YD集团财务共享中心优化研究
英文题目：	Research on Optimization of YD Group FSSC
指导老师：	李姝、袁跃华
中文关键字：	财务共享；资金管理；费用报销；绩效评价
英文关键字：	Financial Sharing, funds management, expense reimbursement, performance evaluation
中文摘要：	随着财务共享中心在全球遍地开花的形势发展，功能越来越丰富、专业、精细，传统的会计核算方式和组织形式都已无法支撑企业的快速发展，国内越来越多的大型企业集团建立了财务共享中心，中兴通讯、华为等企业建立的财务共享中心已成为当前行业内的标杆，不仅简化了财务核算流程提高了效率，还大大降低了企业的财务管理成本。本文在市场经济越来越繁荣，市场主体实力越来越强，计算机、互联网等信息技术高速发展，应用推广范围不断深入的背景下，通过对财务共享中心的学习和研究，结合本人在财务共享中心的工作经验，认为财务共享中心的建设有很大意义，是大型企业集团减少成本、加强内控、降低风险、增加企业价值和提高企业竞争力等目标的有效推动力。 本文通过研究YD集团最新成立的财务共享中心试点入手，针对其构建情况进行分析和优化。通过对创建初期的试点公司现状进行描述、分析，首先介绍了YD集团财务职能线的演变历程和现状，重点描述了财务共享中心的组织架构、流程设计原则，费用报销流程的现状，资金管理的模式和流程，运营平台派单规则及KPI指标的设置，对其中存在的问题进行了梳理。其次通过具体的数据和案例对以上问题进行分析，分析出现这些问题的原因，比如远程运营模式的创新探索带来的成本增加，费用报销审批流程环节多、周期长，资金与预算管理脱节、资金使用效率较低，绩效指标设置过于简单不利于财务共享中心持续发展等问题。最后提出几项针对性的建议，比如制定运营模式的过渡和远期的方案，费用报销流程引入商旅平台和电子档案，资金管理与预算系统打通，应收账款统一标准等，希望通过这些建议及时在建设和推广阶段解决现有的问题，修正财务共享中心发展的方向，更高效地服务集团经营的管理。
英文摘要：	With the development of global financial Shared services center, function more and more rich, professional, fine, the traditional accounting mode and organization form has been unable to support the rapid development of the enterprise, more and more domestic large enterprise groups established financial sharing center, Zte, Huawei, and other enterprises to establish a financial sharing center has become the current industry benchmarking. It not only simplifies the financial accounting process and improves the efficiency, but also greatly reduces the financial management cost of enterprises. In this paper, under the background of stronger market economy, the lager number of market entities, the rapid development of information technology such as big data and block chain, and the deepening of the application and promotion scope, through the study and research of financial sharing service. The financial shared service center is the strong and effective driving force for enterprise groups to reduce costs, strengthen controlling, avoid risks, increase enterprise value and improve enterprise competitiveness. By studying the FSSC pilot of YD Group, this paper analyzes and optimizes its construction. Through the creation of the early pilot company present situation description, analysis, firstly introduces YD group financial functional line of evolution and the status quo, mainly describes the organizational structure, processes of FSSC design principle, the present situation of the reimbursement process, capital management model and process, operating platform to send single rule and KPI set, the paper analyzes the problems. Secondly through specific data and case analysis to the above problems, analyses the reason of these problems, such as remote operation mode innovation exploration cost increase, expenses of approval process links, cycle is long, money and budget management disjointed, the service efficiency of funds is low, performance indicators set too simple for FSSC issues of sustainable development. Finally put forward some targeted Suggestions, such as setting the transition of operating mode and the forward solution, reimbursement process is introduced into business platform and electronic archives, capital management and budget system, accounts receivable and unified standard, etc. Hope that through these recommendations in a timely manner in the construction phase to solve the existing problems and the developing direction of the correction FSSC, more efficient service group operating management.
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