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论文编号：	13465
作者编号：	2320200475
上传时间：	2022/12/3 12:23:33
中文题目：	基于BPM理论的SY集团财务管理关键流程优化研究
英文题目：	Research On BPM-based Financial Key Management Process Optimization Of SY Group
指导老师：	徐曼
中文关键字：	流程管理理论；合并报表流程；预算管理流程；税务管理流程
英文关键字：	Business process management (BPM); Consolidated financial statements management process; Budget management process; Tax management process
中文摘要：	我国国有企业集团普遍存在大而不强的问题，根源在于内部协同不畅，运营效率低下，运营偏离战略。流程管理理论作为以战略为导向，以价值创造为目标，加强内部协同、提升运营效率的综合性管理理论和实践工具，可有效解决上述问题。SY集团财务管理流程存在运营效率及岗位协同问题，导致集团财务战略难以落地，本文拟应用流程管理理论和工具进行流程优化来解决。 本文首先回顾了流程管理理论演进过程，然后基于不同研究视角对流程管理研究现状进行梳理和分类。再然后介绍了各类研究的代表理论和模型的具体内容、使用场景及其适用性，并据此提炼出流程管理在能力成熟度初始级企业的实践原则，作为本文的理论基础。 本文以SY集团财务管理流程为研究对象，将SY集团总部与各业务单位之间跨组织的财务管理流程划定为端到端流程，使用流程生命周期理论作为研究本文案例的理论框架，将对SY集团财务管理流程的研究划分为流程识别、发现、分析、优化、实施及监控共计六个阶段的流程管理任务。研究过程中使用价值链分析工具构建SY集团财务管理流程架构；使用专家打分法筛选出SY集团现阶段财务管理关键流程为合并报表流程，预算管理流程及税务管理流程；使用文件调查、访谈调查等方法收集信息了解集团财务管理流程现状并对问题进行结构化分析；选择ESEIA分析法和标杆瞄准法提出对财务管理关键流程的优化策略；最后基于流程管理六要素框架，提出调整岗位职责，设置流程绩效指标，培育流程人员和文化等实施关键流程优化的保障措施。 本文基于提出的流程管理优化策略，从定量定性两方面对关键流程优化效果进行了预估，预计此次流程优化实施后，可实现压缩成本提高效率，强化集团管控能力，降低集团税务风险和促进与支撑非关键流程改善等效果，以协助集团财务战略落地。 本文提出并验证了流程管理在能力成熟度初始级企业的实践原则，并将现有价值链分析工具和流程管理六要素框架的使用范围延伸到特定业务层级，实现了业务层级战略与运营之间的连接，扩展了业务层级流程管理的深度与广度。
英文摘要：	China's state-owned enterprise groups are generally large but weakness, which often caused by poor internal coordination, low overall operating efficiency, and deviation from the strategy when conducting them business operation. Business process management (BPM) theory can effectively solve the above problems by strengthening internal coordination and improving operational efficiency as a theory and practical tool that takes strategy as guidance and value creation as goal. The problems in SY Group financial management process such as low operational efficiency and poor coordination make it difficult for the Group's financial strategy to implement.in order to solve them, this thesis intends to apply BPM theories and tools to optimize SY Group’s financial management processes. This thesis reviews the evolution of BPM theory at first, and then sorts and classifies BPM studies based on different research perspectives. After that, this thesis introduces the specific contents, usage scenarios and applicability of the above theories and models, and then analyzes and refines the BPM practical principles of enterprises whose process Capability Maturity Model (CMM) in initial level, which is the theoretical basis of this study. This thesis takes SY Group’s financial management process as research object and defines the financial management processes between SY Group headquarter and its business unit as the end-to-end process. The thesis divides SY Group’s financial BPM optimization activities into six stages of process identification, discovery, analysis, optimization, implementation and monitoring based on BPM lifecycle model, which is defined as the theoretical framework for this case study. During the case study, the thesis build SY Group’s financial management process architecture by value chain analysis tool, screen its key financial management processes (consolidated statement process, budget management process and tax management process) at this stage by expert scoring method. And then the author collects relevant information through document survey, interview survey, understand SY Group’s financial management process and conduct structural analysis of its problems, proposes SY Group financial key management process optimization tactics by ESEIA analysis method and Benchmarking method. At last the thesis proposes the safeguard measures for conducting SY Groups’ BPM activities, such as adjusting the responsibilities of process job, setting process performance indicators, and cultivating process personnel and culture. Based on the above SY Groups’ financial key management process optimization tactics, this thesis estimates the effect of them from both quantitative and qualitative perspective. Implementing the above process optimization tactics can reduce costs, improve efficiency, strengthen its group control ability, reduce SY Group's tax risk, and promote or support the improvement of non key processes. The final optimization result is to help to achieve SY Group’s financial strategy. This thesis proposes and verifies BPM practical principles of enterprises whose process CMM in initial level. Through SY Group financial management process case study, it is verified that enterprises whose process CMM in initial level such as SY Group can start BPM activities from specific business level processes, apply relevant BPM theories and tools to specific business level processes so as to connect business level strategies to business processes, and improve its process operation efficiency.
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