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论文编号：	2586
作者编号：	2220080636
上传时间：	2010/6/14 11:59:51
中文题目：	企业集团集中核算机构的财务风险预警功能研究
英文题目：	The Research on the Financial Risk Forewarning Function in Financial Shared Service Organization of Enterprise Groups
指导老师：	黄福广
中文关键字：	企业集团；集中核算机构；财务风险；财务风险预警；会计信息系统
英文关键字：	Enterprise Group; Financial Shared Services; Financial risk; Financial risk forewarning; Accounting information system
中文摘要：	企业集团的集中核算机构是企业集团内部设立的，为集团成员提供会计集中核算服务的的机构。这一机构独立于集团成员，除了提供核算服务之外，也是母公司对子公司实施控制的一种手段。 长久以来，集中核算机构一直被当作单纯的会计核算操作机构，但因为企业集团的财务风险在复杂的组织和数量庞大的业务中不易评估和揭示，随着企业集团的迅速发展，集中核算机构模式的成熟，这种机构的基本核算业务集成功能日益强大，在企业集团中发挥的重要作用也越来越被企业集团管理者所关注。从而通过对微观会计核算的关注发现财务风险的征兆，确立集中核算机构的财务风险预警职能这一需要逐渐显现，而该职能也是管理型集中核算机构发展的必然趋势。同时，在企业集团中的集中核算机构也有成熟的业务操作能力和信息汇集的条件。因此，这样的机构具备发挥财务风险预警职能的可行性和必然性。 在具体措施方面，存在于集中核算机构的成本控制原则决定了在集中核算机构中不可能单独设立一个部门来实施财务风险预警的职能，因此可以在核算操作中穿插控制的意图，在目前的业务流程中设置控制的步骤，以信息系统的各模块改造相配合，使这些举措的实施融合为集中核算机构日常业务的一部分，这样能够保证对财务风险预警实施的效果。针对集中核算机构的发展成熟阶段的特点，实现财务风险预警应该采取相应的措施；另一方面根据各业务模块的操作内容不同，在业务流程中的改造方式也不同。 本文的创新点在于，分析和展望了企业集团集中核算机构除了提供会计核算服务，确立财务风险预警功能的可行性和必要性。剖析了确立这一功能的三个前提。并针对业务流程改造，业务覆盖面的扩大，会计信息系统建设等方面的具体措施，提出了作者的建议。 以M公司为例，该企业集团中设置的集中核算机构具备实施财务风险预警的条件，现有各业务模块的业务流程根据需求经过不同方式的改造，体现出财务风险预警的效果。
英文摘要：	Financial shared services organization is built in enterprise group, providing accounting services to members of the enterprise group. This kind of organization is separated from any of the members of the enterprise group, besides of acting as service department, it’s also help parent company implement its control to all of the subsidiaries. Financial shared services organization is regarded as accounting transaction operation team simply so far. To survive in the competitive world, more and more attention is paid to financial risk management area. Because of the potential financial risk hidden in the complex structure and huge volume of operation in enterprise group, also with the rapid development of financial shared service organization, it is realized by management team of parent company of the group that, detecting the sign of financial risk by observing the status of basic accounting operation financial risk, forewarning function is necessary to be embedded into the management of the financial shared services organization. Rely on high quality of its operating job and flexible improved accounting information system, developing financial risk forewarning function in financial shared service organization is feasible and inevitable. Standardized process built in accounting functions in financial shared service can be strengthened with financial risk forewarning structure, instead of build independent department which is authorized for risk management. The requirement of cost-reduction determines that it’s difficult to place some separated department into financial shared service organization. Inosculating financial risk forewarning action into daily operation can achieve expectations of executive teams. Meanwhile financial information system re-engineering is considered necessary to support financial shared service on their financial risk factor collection and analysis, as well as their communication with all related organizations or departments in the enterprise group. Different methodologies may be established for different operation functions per their respective requirement. The contribution of this article is, providing outlook and analyze on the future of financial shared services organization, which is establish new function on financial risk forewarning besides of current operation function. 3 conditions and routes to approach this target are listed in the article as well. A typical case M company which is a multinational enterprise with over one hundred subsidiaries is provided to describe the feasibility and necessity, also successful implement introduced. And problems might encounter are also predicted, with solutions followed.
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