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论文编号：	5274
作者编号：	2220110262
上传时间：	2013/6/5 23:04:21
中文题目：	财务共享服务中心的财务管控研究——以MS公司为例
英文题目：	The study of financial control in the financial shared services center: MS company as an example
指导老师：	王志红
中文关键字：	财务共享服务中心，财务管控，财务集中管控
英文关键字：	Financial Shared Services Center, Financial Control,Centralized Financial Control
中文摘要：	摘 要随着网络技术、数字通讯技术以及电子商务的迅猛发展，经济的全球化趋势日益凸显，这客观上要求市场经济的主体——集团企业和跨国公司必须寻求更优质高效的管理方式来适应这种经济环境变化。财务部门作为企业集团的最基础最核心部门，存在许多基础性工作内容，为了顺应经济的发展趋势，这种需求必然对推动财务转型提出了迫切要求。财务共享服务中心作为一种新型的财务管理模式，具有相对合理的组织结构和运作流程设计，其凭借集中管控、高效率、低成本的优势而迅速被国内外众多企业集团所实践。同时，在普遍的实践应用中，这一管理模式所潜在的管理风险也逐渐显现。因此，客观分析财务共享模式的管理优势及风险，正确总结该管理模式环境条件的适用性和实用性，在当前将具有重要的理论和现实意义。本论文综述了财务共享服务模式概念以及该模式在西方和中国的发展历程，并利用对比分析的研究方法，将该模式与分散的财务管理模式进行比较。在此基础上，重点研究了财务共享服务模式下财务管控与财务共享之间的关系，以及财务共享模式的潜在风险，突出了其在财务管理领域的领先优势。同时，利用案例分析的研究方法，对MS公司全球财务共享中心的财务管控模式进行了分析，发现了其在财务管控过程中存在的一些问题并对其原因进行了深入剖析，并有针对性地提出了相应的解决对策和合理建议，最后得出实施财务共享服务模式是跨国企业财务管控的发展方向的结论。希望本论文的观点能为有意向建立财务共享服务中心的企业集团提供借鉴和指导。关键词：财务共享服务中心, 财务管控，财务集中管控
英文摘要：	Abstract With the rapid development of network technology, digital communication technology and e-commerce, the trend of economic globalization has become increasingly prominent. This makes the main market player – the multinational companies and Group companies to look for more quality and efficient management to adapt to this rapidly changing. Financial department, as the most basic and core sector in the enterprise groups, there are many basic work content, in order to conform to the trend of economic development, this demand is bound to promote financial restructuring an urgent requirement. As a new financial management model, financial shared service center has the relatively reasonable organization structure and operation process, the virtue of centralized management and control, high-efficiency, low cost, it was quickly practiced by domestic and foreign enterprise. Meanwhile, the potential risk of this model are appearing gradually. Therefore, analyzing the advantage and risk of financial shared service model objectively, concluding the application and usefulness of this model correctly, has the most significance both in theory and in practice. This paper describes the concept and development of financial shared service model in both the West and China, first compared with the traditional financial management mode, focused on the relationship between financial control and financial shared service, as well as the potential risk of financial shared service model, then highlighted the financial shared services model’s advantage. Based on expounding the theory, through the analysis of financial control mode of MS's global financial sharing center, finds out some problems existing in the process of daily management and then carry on a thorough analysis, and puts forward the countermeasures and the suggestions, finally obtains the implementation of financial shared services model is the development direction of financial management of multinational companies. I hope this paper can provide reference and guidance for those enterprises which is willing to establish financial shared service center. Keywords: Financial Shared Services Center Financial Control Centralized Financial Control
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