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论文编号：	371
作者编号：	052229
上传时间：	2008/1/6 23:51:54
中文题目：	跨国公司财务共享服务中心运行与
英文题目：	Financial Shared Service Cente
指导老师：	宗先臻
中文关键字：	财务共享服务中心 跨国公司 六西
英文关键字：	Financial Shared Services Cent
中文摘要：	随着经济全球化的发展，跨国企业之间的竞争也变得愈加激烈。企业间的合并、兼并以及组织内部整合成为当今经济社会的显著特征之一，这在一定程度上需要企业通过统一的标准化业务流程来保持其竞争优势。实现这一目标的有效途径即是在企业内部建立共享服务机构。财务共享服务中心是将企业各个业务部门中的重复的、共同的财务流程从业务部门转移到统一的地方去操作，从而使各个业务部门把更多的精力投入到高附加值的工作当中去。由于它具有更快的反应速度，更高的信息透明度，更低的运营成本，更小的管理风险等特点，因此是目前企业降低成本、提高服务水准卓有成效的一种管理模式。 目前共享服务在中国虽然已有一定的发展，但尚处于初级阶段，与国际发达国家相比仍存在着较大的差距。随着中国整体经济状况的不断提高和投资环境的不断改善，许多著名跨国公司纷纷来华投资，扩大生产。基于成本方面的优势以及鼓励外商投资企业的优惠政策，一些跨国公司已经开始在中国实施财务共享服务中心，如摩托罗拉，这将有利于提高中国在国际社会中的地位，而且还将进一步推动中国服务业的发展。 本文从实际的工作情况出发，主要研究财务共享服务中心在跨国公司中的运行与建设问题。首先，本文对研究的背景和财务共享服务中心发展的现状进行了总结，然后，从运营战略中运营竞争的重点、战略管理中核心能力理论以及管理经济学中规模经济等角度，紧密结合跨国公司的特点对财务共享服务进行了透彻的分析，为本文提供了理论基础。本文的重点是对财务共享服务中心运行与建设中的问题进行了分析并提出了一系列的发展策略，特别是将一些新兴的管理理念应用于财务共享服务中心的发展，例如，六西格玛管理哲学在财务领域的应用、关键绩效指标体系的应用等，这是本文的一个创新。论文的最后部分得出了本文的结论并结合财务共享服务中心在中国的发展现状和优劣势对未来的发展进行了展望，使本文的研究不但有其理论意义，更具有实用价值和极大的现实意义。但是共享服务在中国发展仍处于起步阶段，作者缺乏共享服务市场化的高级阶段运行的实际工作经验，这也是本文的局限性所在。
英文摘要：	With development of global economy, the market in which multinational companies operate is characterised by globalisation, mergers, acquisitions and consolidation, requiring companies to standardise operations to stay competitive. An effective way of keeping costs down and improving efficiency is by moving certain functions to one central location. One way to meet this challenge is for companies to set up a shared services center. By moving those repeated and identical processes from various business units to one central location, financial shared services center frees business unit to focus solely on their more value-added core businesses. With quicker reaction, better information transparent, lower operation cost and minimized management risks, it is an effective way of cutting cost down and improving service level. Shared services already entered into China, however, it is still in the early stage, big gap exists compared with those developed countries. With the improved entire economic situation and more comfortable investment environment in China, more and more multinational companies come to China to make more investment. Encouraged by Chinese cost advantage and referential policies towards foreign-invested companies, quite some multinational companies begin to implement their shared services center in China, e.g. Motorola, which will not only be beneficial to upgrade China’s economic status in the world, but also promote the development of tertiary industry in China. This thesis mainly deals with the research on development strategy of financial shared services center in multinational companies. To begin with, it introduces research background and current development status. And then, combined with characteristic of multinational companies, it makes a thorough analysis of shared services, from the perspective of operation stratey, strategy management and scale economy, which lays a solid foundation for this thesis. In the meantime, it also provides a simple and comprehensive introduction of financial shared services center. The main part of this thesis is the research on development strategy of financial shared services center in multinational companies, especially, it applies some newly created business management theories in the development of shared services center, e.g. application of 6 sigma in finance and accounting, KPI analysis system, etc, that’s the creative thinking of this thesis. In the end, it introduces current development status in China and China’s advantage and disadvantage in this field. By the way, shared services center in China is still in its early stage, lacking of working experiences in higher level shared services operation will be a limitation of this thesis.
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