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论文编号：	6024
作者编号：	2120112800
上传时间：	2013/12/11 8:56:45
中文题目：	公司财务共享服务中心研究---以奥的斯电梯有限公司为例
英文题目：	Research on Financial Shared Service Center of OTIS Elevator Company
指导老师：	刘立雁
中文关键字：	共享服务模式;奥的斯电梯有限公司;财务共享服务中心
英文关键字：	Financial shared service model;Otis Elevator Company; Financial shared service center
中文摘要：	在近三十年企业财务共享服务模式的发展过程中，我们获得了很多经验积累，特别是在一些大的跨国公司。这些企业类似的环境使实现财务共享模式可以参考一些过去的经验，从而使财务共享服务进程加快。到现在为止，财务共享模式在我国企业仍处于早期的探索阶段，只有少数公司测试性地运行这种模式，所以直接相关的参考是缺乏的。目前只能借鉴国外的成功经验，并不断总结消化，在实践中探索并自己调整。我国现代企业历史较短，现代的管理理念和模式都与成熟的跨国公司有一定的距离。中国特点的共享服务在实施过程中的实际应用案例少，目前，在全国范围内建立财务共享服务中心实施过程的研究还不够系统和完整，而且大部门企业注重成本降低胜于提高服务质量，并存在集中管理和控制的要求。本文认为，国内企业符合以下几个方面的更适合建立财务共享服务中心：第一，规模大，有分支机构；第二，企业主要从事一个项目的运作，由于不同的标准，不同的会计方法使企业多元化经营操作有相对较宽的跨度，企业比较小的，财务共享不适用；第三，集团的每个经营个体财务信息重复，每个分支流程和规则可以统一；第四，集团有分支机构，对加强管理和控制要求较高；第五，强调科学规范的财务程序，会计制度，风险管理的要求高。在中国，电信，保险，银行，证券等企业比较符合这五个特征。本文结合相关案例研究和理论分析了奥的斯电梯公司财务共享服务中心实施的必要性，财务共享服务中心的建设过程，结果和可能存在的实施风险等问题。奥的斯电梯公司引入财务共享服务模式来使公司快速增长，为财务管理和国际化战略的实施提供了强有力的支持。但奥的斯与国外成熟的跨国财务共享中心还存在较大的差距，本文针对其财务问题给出了改进的四点建议，提高信息系统来支持；加强文化、人事管理；建立更加合理的绩效评价体系；对重点加强内部控制和质量管理。
英文摘要：	In the nearly three decades of development process of Finance Shared Service model, it get a lot of accumulation experience, especially in large multinational companies. Similar living environment for these enterprises makes the implementation could refer to past experience, thereby the process of financial shared service speeds up. Up to now, financial shared model in our enterprise is still in its early stage of exploration, only a few companies are running the test, so the direct relative reference is lack. Learn from the successful experience of foreign countries during the test these enterprises could constantly sum up digestion, and explore their own adjustments in practice. Our country has a short history of modern enterprise, the modern management concepts and models have a certain distance with mature foreign multinational companies. China's enterprises characteristics in the shared services implementation process is the actual application case is less and emphasis on cost reduction but not service quality improvement, and exit centralized management and control requirements, etc. Currently, the research on implementation process of building financial shared service center in the country is not systematic and complete. This thesis argues domestic enterprises which conform to the following aspects are more suitable to establish financial shared service centers : first, have large scale of branches; second , enterprises are mainly engaged in a single operation of the project , diversified business scope of business due to different criteria for the different accounting methods exist for relatively wide span of business scope and scale of operations for each industry and relatively small businesses, financial shared not apply ; third, the group 's financial information is repeated each unit , each branch processes and rules can be unified ; fourth , the group has the agencies and branches to strengthen the management and control requirements for financial concentration ; fifth , emphasizing the scientific and standard financial procedures , the accounting system , risk management requirements is high. In China, telecommunications, insurance, banking, securities and other sectors of the group companies are in line with these five features. In this thesis, Otis elevator company Financial Shared Service Center combined with relevant case studies and theoretical analysis of the necessicity of implementation shared service, financial shared service center building process, results and their implementation risk may exist in financial Sharing Center. Otis Elevator Company introduces financial service model to improve the company's financial management for the company's rapid growth and provides a strong support to internationalization strategy implementation. But Otis still exists a big gap with mature foreign multinational financial Sharing Center , we find their financial problems and give four suggestions for improvement , improving information systems to support and strengthen cultural; personnel management ; establish more reasonable performance evaluation system, emphasis on internal control and quality management.
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