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论文编号：	13325
作者编号：	2320190747
上传时间：	2022/6/11 16:44:40
中文题目：	YD保险经纪公司财务共享服务优化研究
英文题目：	Research on the Improvement of Financial Shared Service of YD Insurance Brokers Company
指导老师：	王志红
中文关键字：	YD公司；财务共享服务；区域集中核算；业务流程
英文关键字：	YD Company,Financial Shared Services,Regional Centralized Accounting,Business Processes
中文摘要：	中国的保险中介市场经过多年的发展已经成为了保险行业的重要组成部分，这其中的保险经纪机构是保险中介市场的一个重要主体。受业务开发形式和监管属地化影响，各保险经纪公司开拓新区域保险经纪业务一般会在当地先成立分支机构然后取得经纪业务委托，继而在当地保险经纪市场占领一席之地。因此，保险经纪市场竞争加剧，经营规模逐步扩大，会计主体逐渐增多，财务管理难度逐渐加大，企业需要主动出击，努力优化财务管理模式，以更有效地增加经济价值，实现经营目标。财务共享服务作为一种财务管理模式十分具有创新特点，它采用统一的业务流程和会计核算制度，集中处理多个业务单位的会计核算、费用审批和资金支付等工作，并且能够全方位动态监测预算的执行状况和会计核算质量，从而促进公司合规发展并降低风险和成本。财务共享服务经过几十年的实践和发展，如今已经被各类大型企业广泛接受和使用。与传统的独立、分散的管理模式相比较，保险经纪公司在推行财务共享服务后，可以使会计工作更为标准化、较为集中，从而提升了公司的整体财务水平，有效地防范化解系统性风险，加强了企业的合规管理。但是任何管理模式都有利有弊，财务共享服务模式也存在着某些问题和不足。本文借鉴了国内外有关财务共享服务理论的相关研究成果，以YD保险经纪公司财务共享服务为案例，针对其运行情况进行分析和优化。通过实际调研，发现案例公司财务共享服务中存在的问题，比如工作效率未达预期、会计信息质量仍需提高、未满足分支机构信息需求、绩效评价体系不完善等，然后深入分析产生问题的原因，并就如何解决问题，提高财务共享服务运行质效，提出几项针对性的优化建议。
英文摘要：	The insurance intermediary market in China has become an important part of the insurance industry after years of development, of which insurance brokers are an important subject of the insurance intermediary market. Influenced by the form of business development and regulatory territorialisation, each insurance brokerage company develops local insurance brokerage market business generally in the form of expanding branches with the aim of occupying the local insurance brokerage market.As a result, with increased competition in the insurance brokerage market, the gradual expansion of the scale of operations, the gradual increase in the number of accounting entities and the gradual increase in the difficulty of financial management, companies need to take the initiative and strive to optimize their financial management models in order to more effectively add economic value and achieve their business objectives. It adopts a unified financial process and accounting system to centrally handle accounting, expense approval and fund disbursement for multiple business units, and is able to dynamically monitor the execution status of budgets and accounting quality in an all-round manner, thus promoting company compliance and reducing risks and costs. After decades of practice and development, financial shared services are now widely accepted and used by large enterprises of all kinds. Compared to the traditional independent and decentralised management model, the implementation of financial shared services in insurance brokers has enabled a more standardized and centralized accounting process, thus improving the company's financial management, effectively preventing operational risks and enhancing corporate compliance management However, any management model has its advantages and disadvantages, and there are certain problems and shortcomings in financial shared management. This paper draws on relevant research findings on financial shared services theory at home and abroad, and uses the financial shared services of YD Insurance Brokers as a case study to analyse and optimize its operation. Through practical research, the paper identifies problems in the financial shared services of the case company, such as work efficiency not meeting expectations, accounting information quality still needing improvement, not meeting the information needs of branches, and imperfect performance evaluation system, etc. The paper then analyzes the causes of the problems and proposes several targeted suggestions on how to solve the problems and improve the quality and effectiveness of the financial shared services.
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