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论文编号：	6232
作者编号：	2220120373
上传时间：	2014/6/6 9:52:23
中文题目：	财务共享服务中心模式在企业集团应用的研究 ——以S集团为例
英文题目：	Research on Finance Share Service Center Model used in Group – Case of S Group
指导老师：	王全喜
中文关键字：	企业集团；财务管理模式；财务共享服务中心；S集团
英文关键字：	Group enterprise；Financial management mode；Finance share service center； S Group
中文摘要：	财务共享服务中心作为企业集团一种创新型的财务管理模式，通过近30年的国内外企业集团的实践与发展，显著体现了降低企业集团日常事务处理成本，提高经营运转效率，并支持企业集团在全球扩张的战略得以有效执行的各种优越性。 本文基于对国内外相关理论的了解，并结合个人丰富的实践经历，从财务共享服务中心的建立到发展进行了详细的分析和阐述，尤其以现在所在的S集团公司为实例主体，不仅围绕财务共享服务中心的优势进行了客观的研究和阐述，包括：保障信息的真实性；降低成本，维护股东利益；加强集团控制管理；保障信息的及时有效性并支持管理层决策。同时，也依据发展过程中所面对的困难与劣势进行了深入的分析和建议。 这几年，随着中国企业逐步壮大和国际化进程的加快，如何采取新型的财务管理模式，建立、实施有效的财务共享服务中心，成为了当前急切需要研究的课题。本文旨在通过对理论的回顾分析和实践经验的总结，能够为国内大型企业，尤其是集团性企业财务共享服务中心的建设和发展提供一些借鉴意义。图5幅，表2个，参考文献42篇。
英文摘要：	Through nearly 30 years practice and development in domestic and overseas, finance share service center as an innovative financial management mode in international enterprise group, show its advantages significantly in daily affairs cost saving, business operation efficiency improvement and global expansion strategy supporting. Based on comprehension of domestic and overseas related theories, with combination of personal abundant practice and experience, this thesis analyzes and states finance share service center from set-up to develop in detail, especially based on group S as main part, not only research on finance share service center advantages by objectively, including authenticity of accounting information insurance, cost saving, shareholders' interests protecting, enhance group control management, insure information effectiveness on time and support management decision. But also, analyze and give some proposals on difficulties and disadvantages in development process. In recent years, according to domestic enterprise grow strong step by step and internationalized process speed up, it is become urgent topic on how to carry out new financial management mode, set-up and operate finance share service center effectively. This thesis, through retrospective analysis and summarization on practice and experience, is aimed to offer significant reference for domestic large-scale enterprise, especially for group enterprise on construction and development of share service center.
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