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论文编号：	14467
作者编号：	2320213932
上传时间：	2024/3/6 12:00:34
中文题目：	M行政事业部门的财务共享研究
英文题目：	Research on financial sharing of M administrative departments
指导老师：	张继勋
中文关键字：	财务共享；流程再造；行政事业单位
英文关键字：	Financial sharing; Process re-engineering; Administrative institutions
中文摘要：	随着社会的发展和信息技术的更迭，财务共享正在从一种企业实践上升为一种新型的财务管理工作模式。通过资源整合、流程再造和信息共享，财务共享可以帮助企业提高财务管理工作效率、信息质量和财务决策能力并降低成本。近年来，随着政府会计制度改革、政府收支分类改革和部门预算改革的稳步推进，政府部门对于会计信息的质量、效率和财务管理工作的要求越来越高，原有的财务管理工作模式和会计核算模式已经逐渐不能满足政府会计信息管理运用的新要求，因此在此时引入财务共享已经是政府部门财务改革的新趋势。 本文以M行政事业部门为例，首先全面阐述了研究的背景和意义，收集和阅读了国内外学者关于财务共享相关研究的文献，并在此基础上对学者的研究结果及相关理论进行了总结和研究，同时对财务共享相关的概念和理论进行了介绍；然后通过分析M行政事业部门财务管理工作现状、存在的问题，研究如何应用财务共享改善M行政事业部门财务管理工作现状，并分析其可行性，并从组织构架、信息系统设计、业务流程再造以及人员配置等方面设计了财务共享的方案；最后，探讨其未来运行预期效果和保障措施。本文主要通过文献研究法和案例分析法对M行政事业单位进行全面分析与研究，旨在通过对M行政事业部门财务共享建设的研究，探讨利用财务共享理念改进行政事业单位财务管理工作问题、提高财务管理工作效率和提升财务监督力度等方面的效果。同时，期望本文能够为其他行政事业单位建立财务共享中心提供有益的参考。
英文摘要：	With the development of society and changes in information technology, financial sharing is rising from an enterprise practice to a new financial management work model. Through resource integration, process re-engineering and information sharing, financial sharing can help enterprises improve financial management efficiency, information quality and financial decision-making capabilities, and reduce costs. In recent years, with the steady advancement of government accounting system reform, government revenue and expenditure classification reform and departmental budget reform, government departments have increasingly higher requirements for the quality, efficiency and financial management work of accounting information. The original financial management work model and accounting model has gradually been unable to meet the new requirements for government accounting information management and application. Therefore, the introduction of financial sharing at this time has become a new trend in the financial reform of government departments. This article takes the M administrative department as an example. It first comprehensively explains the background and significance of the research, collects and reads literature on financial sharing related research by domestic and foreign scholars, and on this basis, summarizes and research the scholars research results and related theories.while introducing the concepts and theories related to financial sharing; then by analyzing the current situation and existing problems of the financial management work of the M Administrative Department, it studies how to apply financial sharing to improve the current situation of the financial management work of the M Administrative Department, and analyzes its feasibility , and designed a financial sharing plan from the aspects of organizational structure, information system design, business process re-engineering, and staffing.Finally, discussed its expected future operation effects and safeguard measures. This article mainly conducts a comprehensive analysis and research on M administrative institutions through literature research and case analysis methods. It aims to explore the use of financial sharing concepts to improve the financial management work of administrative institutions and improve financial management efficiency and improved financial supervision. At the same time, we hope that this article can provide useful reference for other administrative institutions to establish financial sharing centers.
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