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论文编号：	9070
作者编号：	2220140364
上传时间：	2017/6/5 11:08:33
中文题目：	步步高集团财务共享服务的应用研究
英文题目：	Research on Financial Sharing Services in Better Life Commercial Chain Share Co., Ltd.
指导老师：	刘志远
中文关键字：	财务共享服务；资源整合；步步高集团
英文关键字：	Financial Shared Service; Resource integration; BBK group
中文摘要：	伴随着科学的不断进步,经济的飞速发展，信息技术正改变着人们的生活和工作方式，企业的发展也必须与时俱进。财务工作作为企业运营的重要环节，除了需要更新理论知识和操作技能，还要结合信息技术，不断创新和发展财务管理模式，改善和优化业务流程。以计算机、互联网为基础的信息技术发展为企业高效运营提供了新的契机和挑战，财务共享服务就是在这种趋势下应运而生。这一模式起源于20世纪80年代的美国，历经三十多年的发展，目前已广泛应用于各行业中，成为世界公认的一种高效管理方式之一。但是这一先进管理方式能否适应我国企业生产经营环境、企业能否认识到实施整个进程中存在的问题、风险和误区、如何才有效降低风险而采取必要的应对措施，一直是理论界和实践者们广为关注的热点话题。 围绕上述问题，全文展开以下讨论：首先，在介绍本文的研究背景、研究意义和目的之后，对国内外文献进行综述，并简要地介绍本文的研究主要方法、内容与框架部分；其次，从集团管控理论、资源整合理论等方面展开论述构建本文的研究的理论基础；再次，基于案例企业财务共享服务中心的运行现状和发展情况，剖析企业在实施财务共享服务时存在的重要问题所在，主要侧重于从业务流程、人员管理、信息系统等方面阐述；然后，针对业务流程、人员管理、信息系统等方面的问题提出优化措施，为后续在财务共享服务中心的成功优化方面提供参考和指导；最后，对全文所得结论进行总结，然后指出了研究中存在的不足之处以及未来研究进一步改进的方向。
英文摘要：	With the continuous progress of science, the rapid development of economy, people's life and work has changed by information technology. Therefore, the enterprises also develop with the times. As an important part of enterprise operation, the financial work needs to update knowledge and skills, but also to combine the information technology, to innovate and develop financial management mode in order to improve business processes. The development of information technology based on computer and Internet based provides a new opportunity and challenge for the efficient operation of enterprises. Financial Shared Services comes into being under this trend. This model originated in the United States in 1980s, after more than thirty years of development, has been widely used in various industries and also become the world recognized as an efficient management.But whether or not the advanced management methods can adapt to our country enterprise production and management environment, the enterprise can realize the implementation of the entire process in the presence of the issues, risks and errors, how to effectively reduce the risk and take the necessary measures. Around the above problems, this thesis is organized as follows: Firstly, we introduce the background and purpose of the research, and review the domestic and international. Secondly, theoretical basis of Financial Sharing model. First, the chapter elaborates the financial shared service connotation ,characteristic, the mode of operation and the basic framework.Then, from the resource integration theory, group management theory, risk theory, which is the basis of theoretical ,we discusse the theory foundation for this research. Thirdly, we introduce the experience and universality of financial sharing. In the analysis of China's large-scale group company financial shared service center of the operation of the foundation, through of the case enterprise financial shared services model practice analysis, especially the effect of experience, existing problems and risk factors, summed up our country Enterprise Group Financial Shared Services Model in the implementation of the existing problems.Then, the paper puts forward the problem, the case of enterprises to optimize the implementation of Financial Sharing projects. In front of the project design, implementation and control in the matter, after the feedback and improvement and other aspects of optimization and improvement. Fourthly, we project optimization of key problems to sort out and different optimization measures proposed from how to improve the overall quality of staff, optimizate continuously the project process, reasonable division of functions of the body, attach importance to system construction, financial shared mode operation safeguard mechanism etc. Finally, we summarize the conclusions of the dissertation. Then some innovative works that the dissertation has done are summarized and some deficiencies are also pointed out, which can tell the right directions for further improvement in future research.
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