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论文编号：	9774
作者编号：	2120152836
上传时间：	2017/12/11 0:28:23
中文题目：	SUN公司财务共享服务中心构建与运营研究
英文题目：	Research on Building and Implementing Financial Shared Service Center of SUN Company
指导老师：	张晓农
中文关键字：	财务共享服务中心；构建运营；财务管理
英文关键字：	Financial Shared Service Center；Building and Implementing；Financial Management
中文摘要：	今天是一个飞速发展充满变革的时代，激烈的市场竞争要求企业在快速变革的商业环境中快速整合资源、把握机会、改革创新。随着企业规模不断扩张，跨地域的管理幅度增大，传统的财务管理模式，分散式的组织和基础的会计核算早已不能满足企业发展对于财务职能的需求，建立一种创造价值、支持决策的财务管理模式成为必然选择。财务共享服务中心的建立有效解决了企业面临的一系列财务管理问题，依托信息化技术，建立标准化流程，集中处理会计业务，降低成本提高效率，提升了财务管理能力，为管理决策提供了支持。 本文以财务共享的理论与实践为基础，以SUN公司为案例，通过对SUN公司财务现状的分析，指出问题分析成因，并寻求解决方案即建立财务共享服务中心。本文分析了SUN公司构建财务共享服务中心的规划，通过系统设计及流程标准化，规范了各个财务模块的业务流程和运营模式，同时为了财务共享服务中心的顺畅运营，提出了相应的实施保障以及风险管控对策。本文通过对SUN公司财务共享服务中心的构建与运营研究，剖析问题总结经验，希望对其他企业构建财务共享服务中心起到一定的参考和借鉴作用，建立符合企业实际的财务共享模式，提升企业价值。 本文共分为五个部分，第一部分介绍了本文的研究背景与意义，研究方法和结构框架。第二部分简述了财务共享服务中心的有关理论。第三部分介绍了SUN公司的概况，分析了公司财务管理的现状和问题，并对成因进行了分析。第四部分对SUN公司财务共享服务中心构建与工作流程进行了介绍，详尽阐述了各项业务流程，说明了关键环节和具体步骤。第五部分介绍了SUN公司财务共享服务中心运营的实施保障，包括信息化平台的构建与运维，运营保障和风险管控等。
英文摘要：	Opportunities and challenges in the business world, especially due to science and economy, are driving corporation to prepare to adapt changes in order to becoming competitive in integrating resource and innovation. Due to the business scope expanding and geographical spreading, the traditional disperse bookkeeping units, cannot meet rapid business development requirements. Reformation in finance function is inevitable. The targets of reforming are to becoming value-based, decision making supporting, enhancing of control capabilities, cost saving and service enhancement. The introduction of shared service center (SSC) can archive above targets, through major changes in centralizing activities, standardizing procedures, leveraging on information technology and etc. Using the case analysis technique, the article analyzes the finance operation, current problems and causes of SUN Company. On the basis of the literature synthesis, the article assesses the necessity of setting up SSC in the company, benefits and drawbacks of application. The article further ascertains the main factors that influence a successful SSC, such as systematic planning, IT framework design, standard procedures, operational models, finance procedures, implement plan, risk management strategy. The research results provide insights into the SSC implementation processing in the company. The findings could help other companies, providing valuable finance pattern and practical experiment. The article divides into 5 major areas. Firstly, introducing the background, methodology and structure of the research. Secondly, synthetically literature reviews of SSC. Thirdly, summarizing SUN company business and analyzing existing finance practice. Fourthly, elaborating structure and operational model of SSC in SUN Company, specifically, business processes, key control points and detailed procedures. Fifthly, discussing implementation ensuring, including IT system structure and maintenance, operation safeguards and risks control.
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