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论文编号：	15612
作者编号：	2320233793
上传时间：	2025/12/8 11:23:16
中文题目：	T集团财务共享中心运营管理优化研究
英文题目：	Research on the optimization of operation management of T Group''s Financial Shared Service Center
指导老师：	黄福广
中文关键字：	财务共享中心；运营管理；流程再造
英文关键字：	Financial Shared Service Centers; Operations Management; Business Process Reengineering
中文摘要：	财务共享中心的诞生有其时代背景，最早可追溯至20世纪80年代，当时全球经济一体化进程加速推进，跨国企业业务版图多元化加速扩张。当企业经营地域走向全球化、企业经营业务日趋复杂化，传统分散式财务管理模式已经无法满足企业的业务发展需求，财务共享服务模式由此应运而生。对于规模持续扩张的跨国企业或集团企业而言，资源约束下的多维度平衡是企业经营管理中不得不破解的核心命题：在经营业务扩张与内部管理效率之间避免顾此失彼，在组织分权激发活力与集团管控防范风险之间构建动态均衡，在市场敏捷响应与规模效应降本之间实现协同统一，这些问题长期以来都是企业战略决策与管理实践中的重点关注方向。而财务共享服务所代表的运营管理模式，通过对企业共性财务业务的集中化处理、标准化管控与专业化分工，为企业破解上述平衡难题提供了有效路径，既能够通过规模效应降低财务运营成本、提升财务处理效率，又能依托集中管理实现财务数据的统一规范与风险的实时管控，同时通过分权式服务支撑各业务单元的敏捷需求，成为企业优化资源配置、提升财务管理价值的重要选择。在中国本土，财务共享服务应用发展了20多年，越来越多的大型企业集团建设运营财务共享中心。然而在实际运营过程中，也面临很多实际问题。当前，一方面，国有企业要求加强集团管控，控制风险；另一方面，以人工智能、大数据等为代表的数智化技术飞速发展，给财务共享运营管理优化提供了数智化技术支撑。 本文聚焦于财务共享中心运营管理的优化路径探索。以大型国有制造企业T集团财务共享中心运营管理中存在的现实问题作为研究对象。通过阅读文献资料，对国内外财务共享的有关理论研究进行分析梳理；综合运用案例研究法、数据分析法，分析T集团财务共享中心运营管理现状及效果，识别其在运营管理过程中存在的问题并剖析原因；通过配置数智化工具资源、进行流程再造，着重在共享流程数智化转型、成本核算、供应链系统连通和绩效评价等方面设计优化解决方案。本文助力解决T集团财务共享中心运营管理的现实问题，同时为制造型国有企业的财务共享中心提供可借鉴的优化方案。
英文摘要：	The emergence of the Financial Shared Service Center (FSSC) has its historical context, dating back to the 1980s. During this period, the acceleration of global economic integration and the rapid diversification of multinational corporations' business landscapes posed significant challenges. As companies expanded globally and their operations grew increasingly complex, the traditional decentralized financial management model became inadequate for supporting business development. Consequently, the financial shared service model emerged. For multinational or conglomerate enterprises experiencing continuous growth, achieving multi-dimensional balance under resource constraints is a core challenge in business management: avoiding trade-offs between business expansion and internal management efficiency, establishing a dynamic equilibrium between organizational decentralization for vitality and centralized control for risk prevention, and harmonizing agile market responsiveness with the cost reductions offered by economies of scale. These issues have long been key focuses in corporate strategic decision-making and management practices. The operational management model represented by financial shared services addresses these balancing challenges effectively through the centralized processing, standardized control, and specialized division of common financial activities. This approach not only reduces financial operating costs and enhances processing efficiency through economies of scale but also ensures unified standardization of financial data and real-time risk control via centralized management. Simultaneously, it supports the agile needs of various business units through a decentralized service model, making it a vital choice for enterprises seeking to optimize resource allocation and enhance the value of financial management. In China, the application of financial shared services has evolved over more than two decades, with a growing number of large enterprise groups establishing and operating financial shared centers. However, numerous practical challenges have emerged during their actual operation. Currently, on one hand, state-owned enterprises are required to strengthen group-wide control and risk management; on the other hand, the rapid advancement of digital technologies, represented by artificial intelligence and big data, provides technological support for optimizing the operation and management of financial shared services. This thesis focuses on exploring optimization pathways for the operational management of financial shared centers. It takes the practical issues in the operational management of FSSC at Group T, a large state-owned manufacturing enterprise, as its research subject. Through a review of literature, the study analyzes and synthesizes theoretical research on financial shared services both domestically and internationally. By comprehensively applying the case study method and data analysis method, it examines the current state and effectiveness of the operational management of Group T's FSSC, identifies existing problems in its operational processes, and investigates their underlying causes. Through the deployment of digital tools and resources, along with process reengineering, the study designs optimized solutions with emphasis on areas such as the digital and intelligent transformation of shared processes, cost accounting, connectivity of supply chain systems, and performance evaluation. This research contributes to addressing the practical operational management challenges of Group T's FSSC, while also providing a reference-worthy optimization framework for financial shared centers in state-owned manufacturing enterprises.
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