【作者】 王华；

【导师】 金莲花；

【作者基本信息】 河北工业大学 ， 会计学， 2015， 硕士

【摘要】 20世纪90年代经济全球化深入发展,企业规模也随之扩大,由此带来的竞争也愈来愈激烈,跨国家,跨地区经营成为了一种不可阻挡的趋势,同时企业之间的收购兼并,以及企业内部的整合情况也伴随着跨国公司的不断发展而日益增多。由于集团下属的分支机构众多,使得企业的会计核算非常复杂且财务的协调难度增大,财务成本高、内部控制效果差、运营效率低,这些都严重制约了企业集团的持续增长,导致了“大企业病”。为了发挥全集团的规模效应和协同效应,达到进一步节约成本,提高运营效率的目的,跨国公司逐步尝试将资源集中到核心业务上,而将各种非核心业务进行剥离、合并和整合,共享服务模式应运而生。信息技术和远程技术的飞速发展和广泛应用给企业的经营管理带来了巨大变革,给企业发展创造了新的契机。信息化使企业的经营管理可以突破地域的限制,资源和信息实现最大限度的共享,使得共享服务成为可能。而财务部门作为企业集团的核心业务部门也是最重要的业务支持部门,成为了共享服务应用的重要领域。本文以财务共享服务中心的建立对企业的影响为内容进行实证研究。首先,阐述了与共享服务相关的理论,分析了共享服务产生的理论基础、发展过程、应用条件、运作流程、优势及劣势、建立阶段等;在研读国内外相关专著和论文的基础上,从四个方面进行了总结归纳:共享服务的概念和影响研究、财务共享服务中心的流程管理和关键因素研究、案例实施研究、建设研究。其次,在充分分析了财务共享服务中心的建立对企业的影响之后提出了本文的三大假设:财务共享服务中心的建立对企业集团成本的降低有正影响;财务共享服务中心的建立对企业集团核心业务的发展有正影响;财务共享服务中心的建立对企业集团会计核算效率有正影响。接着,建立实证分析的模型,对收集到的数据进行实证分析,得出的结果证明了本文的假设。最后,得出结论并分析了财务共享服务中心在我国的应用现状,指出了本文的研究成果对未建立企业的借鉴意义,以及本文研究中的局限。更多还原

【Abstract】 In the 1990 s and in-depth development of economic globalization, the enterprise scale expansion, as the result of competition is increasingly fierce, across countries, across the region management become an unstoppable trend, at the same time the acquisition and merger between enterprises, as well as the integration of the enterprise interior also increased along with the continuous development of multinational companies. Because there is so much group subordinate branches, makes the enterprise accounting system very complicated and financial coordination harder, financial cost is high, poor internal control effect, lower operation efficiency, etc are severely restricted the sustained growth in enterprise group, led to the "big enterprise disease". In order to play across the economies of scale and synergies, to achieve further cost savings, improve operation efficiency, the purpose of the multinational corporations gradually try to focus these resources to the core business, to spin out the various non-core business merger and integration, Shared service model arises at the historic moment. The rapid development of information technology and the remote technology and applied to the enterprise management has brought the huge change, created a new opportunity to the development of enterprises. Information-based enterprise management can breakthrough the limitation of region, resources and information to achieve maximum sharing, making it possible to Shared service. And the financial department at the core of enterprise group business sector is also one of the most important business support department, became an important field of Shared service.Based on the establishment of the financial Shared service center for empirical research on the effects of enterprise for content. First of all, this paper expounds the theory related to Shared service, Shared service are analyzed.the theoretical basis, development process, application conditions, operation process, the advantages and disadvantages, to set up the stage, etc.; Based on the study of domestic and foreign relevant monographs and papers, summarized from four aspects: the concept of Shared service and impact study, financial Shared service center of process management and key factor research, case study, construction of research. Secondly, in the full analysis of the financial Shared service center set up to the enterprise after the impact of the proposed in this paper, three assumptions: the establishment of the financial Shared service center for the cost reduction has a positive influence; The establishment of the financial Shared service center have a positive impact on the development of enterprise group’s core business; The establishment of the financial Shared service center for enterprise group to enhance the efficiency of accounting have a positive impact. Then, the empirical analysis of the model is set up, to the empirical analysis of the collected data, the results proved that the hypothesis of this article. Finally, analyzed the present situation of the application of financial Shared service center in our country, this article pointed out the research on the significance of the enterprise, has not been established and the deficiency in the study of this article.更多还原