【作者】 刘爽；

【导师】 苗淑娟；

【作者基本信息】 吉林大学 ， 会计学， 2021， 硕士

【摘要】 随着大数据、智能技术、移动互联网、物联网、云计算等技术的飞速发展,信息化、自动化、智能化、数字化成为财务转型发展的大趋势,企业也在不断摸索和创新中将实施财务共享服务作为财务转型的有效工具。财务共享服务的实施,把企业各个业务单元中重复、简单的业务流程集中到一个共享中心处理,能够帮助企业实现组织架构的调整和业务流程的优化,企业各项资源能得到更好的整合,可以帮助企业实现跨业务单元的规模效益,达到降低成本、提高效率、创造价值以及提升服务质量的目的。财务人员的工作重心将向业务前端、内部控制、财务决策和价值链管理等方面转移,能够促进企业的整体发展。以往学者针对财务共享服务的研究大多集中在理论和案例层面,探讨的重心往往落在了财务共享服务的理论基础、发展现状、实施状况和构建等方面,通过实证研究财务共享服务对企业绩效的影响及作用路径的文献相对较少。本文通过理论、案例与实证相结合的方式研究财务共享服务的实施对企业绩效的影响以及内部控制在其中所起到的作用,丰富了财务共享服务的相关理论,为计划实施或者已经实施了财务共享服务的企业提供数据参考和启示。本文以2013年到2019年沪深两市A股非金融类上市公司作为研究样本,通过手动收集和整理已经实施了财务共享服务企业的相关信息,构建数据模型实证检验了财务共享服务实施对企业绩效的影响、财务共享服务实施对内部控制的影响以及内部控制在财务共享服务实施与企业绩效之间起到的中介作用。结果表明:财务共享服务的实施有助于提高企业绩效,其具体表现为显著提高了企业资金的周转速度并且显著提高了企业的盈利能力;财务共享服务的实施有助于提升企业内部控制水平;内部控制在财务共享服务实施与企业绩效之间发挥了显著的中介作用。最后,本文得到如下两条启示:第一,建议具备能力的企业建立财务共享服务中心;第二,在财务共享实施过程中应重视内部控制发挥的中介作用。更多还原

【Abstract】 With the rapid development of big data,intelligent technology,mobile internet,internet of things,cloud computing and other technologies,informatization,automation,intelligence and digitization have become the major trend of financial transformation and development.Enterprises are also constantly exploring and innovating,and will implement financial sharing services as effective tool for financial transformation.The implementation of financial sharing services can help enterprises adjust their organizational structure and optimize their business processes by centralizing the repetitive and simple business processes in each business unit of an enterprise into a sharing center.It can also help enterprises achieve better integration of various resources,achieve scale benefits across business units,reduce costs,improve efficiency,create value and improve service quality.The focus of financial staff will be shifted to the front-end business,internal control,financial decision-making and value chain management,which can promote the overall development of the enterprise.In the past,scholars’ research on financial sharing services mostly focused on the theoretical and case level,and the focus of discussion often fell on the theoretical basis,development status,implementation status and construction of financial sharing services.There are relatively few literatures on the impact of financial sharing services on enterprise performance and the path of action through empirical research.This paper studies the impact of the implementation of financial sharing services on enterprise performance and the role of internal control through the combination of theory,case and empirical research,enriches the relevant theory of financial sharing services,and provides data reference and enlightenment for enterprises that plan to implement or have implemented financial sharing services.This paper takes A-share non-financial listed companies in Shanghai and Shenzhen stock exchanges from 2013 to 2019 as research samples,manually collects and collates the relevant information of enterprises that have implemented financial sharing services,and constructs a data model to empirically test the impact of the implementation of financial sharing services on enterprise performance,the impact of financial sharing services implementation on internal control and the intermediary role of internal control between financial sharing services implementation and enterprise performance.The results show that: the implementation of financial sharing services helps to improve the performance of enterprises,which can be seen in the following aspects: it significantly improves the speed of capital turnover and the profitability of enterprises;the implementation of financial sharing services helps to improve the level of internal control;internal control plays a significant intermediary role between the implementation of financial sharing services and enterprise performance.Finally,this paper gets the following two enlightenments: firstly,it suggests that the enterprises with ability should establish financial sharing service center;secondly,we should pay attention to the intermediary role of internal control in the implementation of financial sharing.更多还原