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论文编号：	9077
作者编号：	2220150445
上传时间：	2017/6/5 15:34:50
中文题目：	DQ集团财务共享管理改进研究
英文题目：	Research on the Improvement of Financial Shared Management of DQ Group
指导老师：	张继勋
中文关键字：	DQ集团；财务共享服务中心；财务共享；集中核算
英文关键字：	DQ Group；Financial Shared Services Center；Financial Shared；Centralized Accounting
中文摘要：	跨地域经营、多层级管理的建筑企业集团，已成为国民经济发展的重要支柱，企业不断扩大规模的过程中，对外建立的跨地区生产经营的分支机构越来越多，传统的多层次、分散式财务管理模式，点多面广、资源配置效率差，同时弱化了集团对下属单位的有效监管，财务管理模式的弱化已严重制约了企业集团的良性发展。开拓新思路，进行财务创新，构建新型财务管理模式，服务企业以加强集团公司的财务管控，应对内外部压力，已经成为理论研究者和企业家共同的呼声。经过不断探索实践，产生一种新型管理方式——财务共享服务模式，通过成立一个财务共享机构，由这个共享平台为各成员单位提供集中处理会计核算业务的职能服务。财务共享实现统一核算、集中支付和有效管控，较大优势就是降低成本、提高效率，同时也带来了相关问题的放大和集中，及时识别财务共享服务管理中存在的问题，并对这种管理模式加以改进，是企业管理者非常关心的问题。论文参阅了国内外财务共享服务理论的相关研究成果，运用理论联系实际原则，思考DQ集团共享中心运行实施过程中凸显的不足之处。以DQ集团作为研究案例企业，尝试从组织管理、核算系统模块、业务流程、信息交流与沟通等角度，讨论DQ财务共享平台运营现状中存在的问题，最后，提出了相应的可行性改进建议对策。实务工作结合理论研究，为加强财务共享中心财务管理提供改进建议和对策，有助于更好地发挥财务共享的优势，最后得出结论与启示。
英文摘要：	Cross-industry, cross-regional, multiple levels of construction group has become significant pillar enterprise in national economy. In the process of expanding scale and rapid development, enterprises are setting up more and more branches and cross-regional business unit. Meanwhile, the original financial management of enterprises is becoming more and more weakening and continuously causing problems. The traditional multi-level and decentralized financial management mode has highly financial cost and low financial efficiency, which weakens groups’ financial control of subordinate units and seriously restricted the healthy development of enterprise group at the same time. A large number of enterprises call for financial management reform and innovation constantly. How to build a new financial management pattern to strengthen financial control, support sound development of enterprises and occupy fierce market has become a common claim of researchers and managers. At the historic moment, Financial shared services pattern arises after continuous exploration and practice. By gathering together and unifying processing basic financial business of the various business units, financial shared services center provides standardized, high efficiency and low cost financial shared service to all group members. Financial shared service realizes standard accounting, centralized payment and centralized control, in the meanwhile poses concentration and expansion of management problems.How to identify adverse factors of financial shared services center effectively, and to improve the financial management pattern, has become a big problem concerned by enterprise managers and scholars. This article refers to the domestic and foreign research achievements concerning financial shared services theory. By using the standard researching method of literature review combined with case study, this article attempts to research on some potential problems of financial shared services center of DQ group. With DQ group financial shared services center as a case study, this article stands in the perspective of organization and management, financial accounting functions, business process and information communication to conduct a study. Finally, combined with practical work experience and theoretical study, this article puts forward some optimization suggestions and corresponding countermeasures in order to strengthen financial management and bring financial shared services center's superiority into full play in enterprise management.
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