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| 论文编号： | 4331 | |
| 作者编号： | 2120092860 | |
| 上传时间： | 2012/6/7 10:15:58 | |
| 中文题目： | A集团财务共享服务中心研究 | |
| 英文题目： | Study on Financial Shared Service Center of A Group | |
| 指导老师： | 程新生 | |
| 中文关键字： | 企业集团;共享服务;财务共享服务中心 | |
| 英文关键字： | business groups;shared service;financial shared service center | |
| 中文摘要： | 随着经济全球化和市场竞争的加剧，企业开始注意到财务人力等业务支持部门的运营成本及服务质量的重要性。由于ERP的发展，企业开始借助其集中整合业务支持服务使支持作业更标准、集中和精简，市场竞争机制的引进更加有助于成本的降低、价值的创造及质量提升，共享服务模式在这种背景下悄然而生。共享服务模式是一种比传统模式进步的组织形式。它跟传统的集中、分散式并不一样，企业把各分支机构中可以实现共享的部分独立了出来，作为一个特殊机构供给服务产品。百分之八十以上的世界500强企业在实施财务共享，而在国内，企业财务共享服务模式的理论研究仍处在初期的探索阶段，财务共享将是现代大型企业的一大发展方向。本文意在通过对国内的A集团财务共享模式的案例分析，评价财务共享模式在A集团的实施效果，比较其与国外成熟跨国集团的财务共享中心的差距并发现实施财务共享中心可能存在的风险，对A集团财务共享中心提出改进建议，以更好地提高其运营效率和经济效益。 | |
| 英文摘要： | With the rapid development of economic globalization, communication technology, and increasingly competitive market, the service costs and quality of finance, human resources and other business support departments, neglected for a long time in business, is a growing concern. Foreign multinational companies integrate business support services with ERP system, to make services of standardization, centralization, and process. They also introduce market competition mechanism to reduce costs, create value and improve service quality to form a shared service model. The shared services model is an advanced form of organization and management model produced in the era of economic globalization. Unlike traditional centralized or decentralized management model, shared service model put enterprise service that are able to share in the various functional departments or branches together as a special operating agencies to provide shared services to businesses. More than 80 percent of the world's top 500 enterprises achieve a financial share, while in China, financial shared service model theoretical research is still at the staring or exploration stage. Financial shared service will be the direction of development of modern large-scale enterprises. This article intend to evaluate the implementation effect of financial shared service in Group A by the domestic case analysis. We will find the gap with foreign mature multinational corporations, and find the possible implementation risks of financial shared service center of A Group and to make recommendations for improvement of its operational efficiency and economic benefit. | |
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