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论文编号：	6804
作者编号：	2120122742
上传时间：	2014/12/6 17:06:24
中文题目：	奥的斯财务共享服务模式研究
英文题目：	Research on Otis Financial Shared Services Model
指导老师：	周晓苏
中文关键字：	共享服务模式;财务共享服务中心;奥的斯
英文关键字：	Shared Services Model; Financial Shared Services Center; Otis
中文摘要：	在经济全球化和信息技术飞速发展的背景下，财务共享服务模式应运而生。财务共享服务模式是以现代信息技术为基础，将之前分散的重复性的财务业务从业务单元中分离出来，进行业务流程再造与标准化，统一集中由财务共享服务中心处理，为其客户提供及时有效的专业化服务的一种新型管理模式。财务共享服务的目的是改革组织机构、降低企业成本、提高服务效率、促进企业核心业务的发展。国外的很多企业都不同程度地实施了财务共享服务，有效地帮助了公司业务发展。而我国企业引入财务共享服务模式时间不长，还处于不断探索的过程中。我国企业要想提高企业运营效率，更好地去发展企业核心业务，很有必要考虑财务管理模式转变的问题。财务共享服务模式在我国到底有多少可操作性，如何从我国企业的实际情况出发应用实施财务共享服务模式极具研究意义。本文通过对国内外文献的回顾，介绍了财务共享服务模式的基本涵义、目的及理论基础，总结了财务共享服务相对于财务分散、财务集中的优势，并对财务共享服务模式的内容、特点、分类做了介绍。然后结合奥的斯的实际案例，简单介绍了奥的斯从财务分散到财务集中再到财务共享的发展历程及背景，对财务共享服务的实施模式及效果做了分析。通过对奥的斯财务共享服务中心顾客问卷调查、具体事例以及主要指标等方面分析了与设计目标的差距，总结了奥的斯财务共享服务中心目前面临的问题，并提出如何提升顾客满意度的改进建议，促使奥的斯财务共享中心向利润中心进一步转变。作者希望本文能为财务共享服务模式的后续研究提供一些参考，也希望通过本文的研究，对奥的斯财务共享服务中心未来向专业决策化共享发展提供一些帮助。
英文摘要：	Financial shared services model emerges accompanied with the rapid development of economic globalization and information technology. Financial shared services model is based on the rapid information technology, some basic financial activities are separated from business units and have been reengineered, standardized and taken by an independent department (financial shared services center). Financial shared services center can provide timely and effective professional services to its customers. The purpose of financial shared services center is to reform the organization structure, reduce the cost and improve the work efficiency. Financial shared services centers have been set up by many foreign enterprises, but it is new business model to the enterprises in our country. For the China's enterprises which are to enhance the operation efficiency and better develop core businesses, it is necessary to consider the implementation of new financial management models. It is very important to research how to implement financial shared services in our country. Firstly, this paper reviews related researches on financial shared services model. The basic concept, theoretical basis and the advantages of financial shared services model have been presented. Subsequently, taking Otis as an example, this paper introduces Otis financial development from decentralization, centralization to implementation of shared services center and analyzes the effect from financial shared service model. Through customer survey, specific examples and key indicators analysis, it summarizes the gaps between actual status and designed goal and the problems Otis are facing now. Finally it suggests the actions Otis may be taken to improve the quality of shared services. The author hopes that this research on Otis financial shared services model can provide some references to China’s enterprises.
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