【作者】 张媛；

【导师】 袁长明；

【作者基本信息】 山东大学 ， MBA（专业学位）， 2021， 硕士

【摘要】 伴随着工业革命、信息技术革命的开展,企业规模迅速扩张,分支机构逐渐增多,在传统分散型管理运作模式下,规模化企业的发展需求难以被满足,财务共享模式通过对组织管理方式的创新,对传统模式做出了重大变革。作为一种创新型管理模式,财务共享希望通过重塑业务流程实现规模经济下的集约高效经营,国外IBM、微软等公司率先开始了财务共享的实践,并取得了显著成果。进入21世纪,随着信息科技时代的到来,云计算、大数据等新生事物如雨后春笋般发展起来。在信息时代的浪潮下,国内企业推行数字化管理、精细化管理成为大势所趋。信息技术的大发展为大型企业集约化管理提供了新的工具,同时也对他们的管理创新提出了更高要求。我国也开始走上财务共享的探索与实践的道路,但由于我国起步较晚,财务共享发展较为缓慢。目前国内只有如中兴通讯、海尔这样的大型企业已经实现了比较成熟的财务共享,商业银行的财务共享发展更是要远远落后。这里面虽然有商业银行特殊的行业性质原因,但伴随着商业银行分支机构不断增加、规模日益扩大,财务共享也已经有了存在的土壤。商业银行分支机构众多,管理层级冗余,影响了商业银行的运转效率,“大企业病”的弊端也开始显现。如何让众多的分支机构用一个声音说话,真正成为一家法人,成为商业银行集约化管理必须面对的痛点问题。推行一家法人理念,实现分支机构与总行的同频共振,一家银行发出一个声音,也要求财务核算的统一、流程管理的统一。通过财务共享的推行,一是可以加快财务响应速度,提高财务管理水平,用集约化的方式减少资源浪费;二是能够提高商业银行财务管理的数字化水平,提高财务管理对大数据时代的适应能力,及时创新,适时做出变革;三是及时推动财务人员转型,提高财务人员利用财务知识支撑经营的能力,从而带动财务组织功能转型。目前国内像中国建设银行、中信银行等商业银行已经率先开始了财务共享的实践,但大部分商业银行仍处于起步阶段。虽然已经初具了财务共享的意识,但在推行财务共享的过程中仍然面临着机构设置分散、科技提供支持不足、人员配备体系不科学等一系列问题。本文欲从A银行财务管理现状入手,引入发展较为成熟的中国建设银行股份有限公司,与之做对比分析,揭示A银行在财务共享管理模式优化过程中面临的痛点问题,优化商业银行财务共享模式,探讨商业银行共享发展思路,为其大规模推广财务共享提供参考借鉴。更多还原

【Abstract】 With the development of industrial revolution and information technology revolution,the scale of enterprises has got rapid expansion,and branches have also increased.It’s difficult for existing operation mode to deal with large-scale companies.The financial sharing mode made an worthwhile contribution for organization managing.A major change has been made to the traditional model.As an innovative management model,financial sharing hopes to achieve intensive and efficient operation under economies of scale by reshaping business processes.Foreign companies such as IBM and Microsoft have taken the lead in the practice of financial sharing and have achieved remarkable results.Since entering the 21st century,with the advent of information technology era,new things such as cloud computing and big data have sprung up.In the information age,it is a trend for domestic enterprises to carry out digital management and refined management.The great development of information technology provides a new tool for intensive management of large enterprises,and also puts forward higher requirements for their management innovation.China also began to embark on the exploration and practice of financial sharing mileage.However,due to late start in China,the development of financial sharing is relatively slow.At present,only large enterprises such as ZTE and Haier have achieved relatively mature financial sharing in China,and the development of financial sharing in commercial banks is far behind.Although there are some reasons for the special industry nature of commercial banks,with the increasing number of branches and the growing scale of commercial banks,financial sharing also has the soil for existence.There are many branches and redundant management levels in commercial banks,which affect the operation efficiency of commercial banks.The malpractice of big enterprise disease" has also begun to appear.How to make many branches speak with one voice and become a legal person has been a pain point for intensive management of commercial banks.Carrying out the concept of one legal person,realizing the same frequency resonance between branches and the head office and a bank making one voice also require the unification of financial accounting and managing.Through financial sharing,one is to speed up financial response speed,promote financial management and solve resources wasting problem in an intensive way;the other is to develop digital management of commercial banks and improve adaptability of financial management to big data era through making innovation and changes timely;the third is to help accountants finish transformation and develop ability of applying financial knowledge to support operation,which makes the financial organization move forward to a higher stage of financial management.At present,domestic commercial banks such as China Construction Bank and China CITIC Bank have taken the lead in the practice of financial sharing,but most commercial banks are still in their infancy.Although the awareness of financial sharing has begun to be realized,there are still a series of problems in the process of implementing financial sharing,such as scattered organization,insufficient scientific and technological support,and unscientific staffing system.This article intends to start with the current status of bank A’s financial management,introduce the more mature China Construction Bank,and make a comparative analysis with it,revealing the pain points that Bank A faces in the process of optimizing the financial sharing management model.Optimize the financial sharing model of commercial banks,explore the development ideas of commercial banks’ sharing,and provide reference for their large-scale promotion of financial sharing.更多还原