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论文编号：	13496
作者编号：	2320180634
上传时间：	2022/12/3 19:19:10
中文题目：	C集团财务共享服务中心构建研究
英文题目：	Research on the Establishment of C Group Financial Shared Service Center
指导老师：	方磊
中文关键字：	财务共享服务中心;文化旅游行业;财务共享中心构建
英文关键字：	financial shared service center;cultural tourism industry;establishment of financial shared service center
中文摘要：	自20世纪80年代，美国福特公司在底特律创建了全球第一个财务共享服务中心以来，财务共享为世界各国财务工作者提供了新的思路。据美国《财富》杂志最新统计，世界500强中86％的企业、欧洲半数以上的跨国公司都已建立了财务共享服务中心。随着我国跨国企业与跨地区企业数量激增，财务共享这一新型财务管理模式也越来越受集团化企业重视。 随着我国经济的不断发展，C集团作为我国文化旅游行业的骨干企业，业务领域不断扩展，企业规模不断升级，造成企业的运营成本不断攀升、现行的财务管理机制难以快速有效的跟进业务的变化、对于潜在的财务风险难以及时精准的进行监控和处置。由于财务管理问题愈发明显，C集团确定在全集团进行财务管理转型。在向咨询公司进行管理咨询，以及对同类型企业的走访学习的过程中，发现在数字技术的发展支持下，财务共享服务的模式因其在降本增效、提供更具有价值的业务支持和财务决策方面的优异表现，被越来越多的集团化企业所采用。C集团通过调研分析现行的财务信息化、财务流程和标准化以及各级财务部门的运营情况，决定选择财务共享的模式作为转型的突破口。通过实施数字化的财务共享服务，助力C集团财务及业务的发展转型。 本文选取C集团作为研究对象，通过对中外学者的文献研究，在了解国内外现有理论的基础上，基于C集团的行业背景和企业状况，结合平衡计分卡模型，确定调研计划，以了解现有财务管理现状中存在的问题，并从财务系统、财务流程、财务标准等方面，深入剖析问题产生的原因。最终确立了构建财务共享服务中心作为企业财务转型的目标。在确定财务共享服务中心的构建愿景、构建原则及构建定位后，从整体框架、信息化系统、流程构建、运营管理四方面，制定财务共享服务中心的具体构建实施方案，以解决C集团存在的管理弊端，并对共享服务中心投入使用后的的实施效果进行客观评估。最后总结了在构建财务共享服务中心的过程中，企业从管理组织和信息化技术两方面提供的有力保障和支持，为成功建立财务共享服务中心奠定了坚实的基础。 理论上，本文结合C集团的实际案例，将财务共享服务的研究层面，细化至服务业的行业层面，丰富了财务共享服务的理论研究，对文化旅游行业财务共享服务中心的研究具有一定的参考意义。在实践中，对于文旅行业，或者是服务业的规模化企业，C集团的案例对于解决财务管理模式落后于企业业务增速类的问题，也具有借鉴意义。
英文摘要：	Since the 1980s, Ford established the first financial shared service center in Detroit, financial shared service has provided new ideas for financial workers from all over the world. According to the latest statistics from the US "Fortune" magazine, 86% of the world's top 500 companies and more than half of the multinational companies in Europe have built financial shared service centers. With the sharp increase in the number of multinational enterprises and trans-regional enterprises in our country, this new financial management mode of shared service has also been paid more and more attention by group enterprises. With the development of China's economy, as a leading enterprise of cultural tourism industry in China, C Group, expands its business areas and upgrades its scale, which causes rising operating costs. The current financial management mechanism is difficult to follow up the changes of business quickly and effectively, and it is difficult to monitor and dispose potential financial risks timely and accurately. Due to the increasingly obvious financial management problems, C Group decided to carry out financial management transformation in the whole group. In the process of management consulting and visiting the same type of enterprises, it is found that with the development of digital technology, the mode of financial shared services is adopted by more and more enterprises because of its excellent performance in reducing costs and increasing efficiency, providing more valuable business support and making financial decision. By investigating and analyzing the current financial system, financial process and standardization, and the operation of financial departments, C Group decided to choose the mode of financial sharing as the breakthrough of financial transformation. Through the implementation of digital financial sharing services, which can help C Group transform its financial and business development. This paper selects C Group as the research object, through the study of the literature of Chinese and foreign scholars, on the basis of understanding the existing theories at our country and abroad, based on the industry characteristics and corporate status of C Group, combined with the balanced scorecard model, determines the research plan to understand the existing problems in the current financial management, and deeply analyzes the causes of the problems from the aspects of financial system, financial process and financial standards. Finally, the goal of enterprise financial transformation is to establish a financial sharing service center. After determining the vision, principles and orientation of the construction of the financial shared service center, the concrete construction and implementation plan of the financial shared service center is formulated from four aspects: the overall framework, information system, process construction, operation management, in order to solve the management drawbacks of C Group and objectively evaluate the implementation effect after the shared service center is put into use. Finally, the paper summarizes the strong guarantee and support provided by enterprises from management organization and information technology in the process of building the financial shared service center, which lays a solid foundation for the successful establishment of the financial shared service center. Theoretically, this paper combines the actual case of C Group to refine the research level of financial sharing service to the industry level of service industry, which enriches the theoretical research of financial sharing service, and has certain reference significance for the research of financial sharing service center in cultural tourism industry. In practice, the case of C Group, a large-scale enterprise in the cultural tourism industry or service industry, also has reference significance for solving the problem that the financial management mode lags behind the business growth rate of enterprises.
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