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论文编号：	4365
作者编号：	2220100495
上传时间：	2012/6/7 15:13:30
中文题目：	跨国公司财务共享中心财务控制研究-以应付账款为例
英文题目：	Research on Multinational Corporation FSSC Controlling
指导老师：	王全喜
中文关键字：	跨国公司，财务共享服务中心，财务控制，应付账款
英文关键字：	multinational corporate, financial shared service center, finance control, account payable
中文摘要：	随着世界经济全球化进程的日益推进，加之技术进步，信息化时代的到来，资源在全球流动与配置，跨国经营成为了一种世界性的趋势。与此同时，企业之间的竞争越来越激烈，在这样的形势下，原来小型而分散的组织管理模式暴露出来越来越多的缺陷：规模不经济、大量的重复劳动和资源浪费引起高额成本、隐性的联合成本、不协调性和低效率，而资本市场对于公司财务信息的规范性、准确性、透明度的要求也越来越高，这些都对一种新型的管理模式和组织形式的到来提出了迫切要求。很多先进的企业组织意识到了这种变化并作出了各种不同的反应，于是，共享服务这种新型的管理模式应运而生。共享服务模式（Shared Services）是一种创新的管理模式，是一种合作战略，它依托先进的信息技术，将部分集团公司现有的相同的，重复的，能够标准化的经营职能集中到一起，由一个新的半自主的业务单元专业化经营。理论上可以带来一系列的优势： 1. 精简庞杂的组织结构、降低经营成本； 2. 扩大企业的规模效应； 3. 提高企业的服务质量和工作效率； 4. 优化企业资源配置，提升企业核心竞争力； 5. 增强组织灵活性，降低企业扩张、并购成本。 6. 加强企业内部控制，实时监控各分支机构的经营管理状况。共享服务模式自上世纪80年代诞生以来，经历了30年的发展，在大型跨国公司之中应用广泛。近十年间，跨国公司由于对中国市场前景看好，纷纷选择在中国设立地区总部和共享服务中心，而其中以财务共享服务中心最为普遍。虽然有不少成功案例，然而并不是所有的财务共享服务中心都能实现既定目标，一些中心的运作甚至还很低效。因此，本文希望通过对财务共享服务的理论知识的阐述和对Ａ公司中国区财务共享服务中心运作细节的动态观察和描述，剖析和探寻低效的深层原因，归纳总结出实现财务共享服务中心效用的途径和方法。共享服务的应用研究在中国已然开始，然而实践经验尚少，因此，笔者希望本文能够给正在面临低效问题的跨国公司的财务共享服务中心带来或多或少的借鉴作用。
英文摘要：	The globalization of world economy, together with the progress of technology, the coming of time of information, resources flow and configured over the world, all of these brought up the development of multi-national companies. At the same time, Competition among enterprises is more and more intensive. Under this kind of trend, the original scattered, small-sized mode of organization has shown more and more disadvantages: Diseconomy of scale, large quantity of repeated labor and waste of resources, recessive united cost and low efficiency, whereas the standardization, accuracy, and transparency requirements for corporate financial information are also getting higher and higher in capital market, all of these mentioned above have raised an instant need for a totally brand-new managerial theory and organizational structure. Shared service model ( Shared Services ) is a kind of innovative management method, is a kind of cooperative strategy, and it is based on advanced information technology, will combine all the repetitive, standard able function together, operate by a new semi autonomous professional business unit. There are a number of advantages theoretically: 1. Condense organization, reduce cost; 2. Expand the scale effect of the whole corporate; 3. Improve the service quality and work efficiency; 4. Optimize the allocation of resources; enhance the core competitiveness of enterprises; 5. Strengthen the flexibility of organization, reduce business expansion, merger and acquisition cost. Shared service generates in 80’s and has been adopted by most big multi-national enterprises after 30 years’ of development In the recently 10 years, the development of market in china is well anticipated, more and more entities choose to set up the headquarter and shared service center in china, hereinto, finance shared service center is much more familiar. Although there are many successful cases, but not all financial shared service centers can achieve its established goal, indeed, maybe it is much more low efficiency than the traditional management method. Therefore, I want to find the rout reason for the inefficiency of the finance shared service center base on the research of the related theory and case. Finally sum up the methods of running a shared service center. Research of shared service management mode in China just starts, but the experience is still less, therefore, the author hopes this paper can give more or less help on the application of finance shared service center in china.
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