【作者】 李宁；

【导师】 王宗军；

【作者基本信息】 华中科技大学 ， 会计硕士（专业学位）， 2019， 硕士

【摘要】 近年来烽火通信在国内外经营规模日益扩张,分支机构不断增加,公司享受着形象远播的同时也面临着企业管理愈加困难的问题,例如公司的成本和管控难度不断增加、财务风险和经营风险不断提高。为了改变这种现状,提升公司的核心竞争优势,公司需要变革现有的财经体系,采取一种新的财务管理模式。国际上许多大型企业为了解决公司不断扩张与公司管理之间的冲突问题,实施了财务共享这一新的财务管理模式,其是否适合烽火通信是本文的研究目的。首先,本文在了解财务共享服务基本理论的背景下,分析概述国内外学者对财务共享服务模式的研究现状,这种模式显著的优势就是能够降本增效。其次,梳理烽火通信财务管理的现状,其具有运行效率低下、管控力弱化等问题,建立财务共享服务模式可以有效解决上述问题,能够规范核算标准、提升核算及业务支撑效率,控制经营风险等;同时公司也具备建立这种模式的一些条件,如管理层的支持、IT技术的完善及ERP系统的运用、已建立经集中管理的基础等。然后,在确定烽火通信公司是适合建立财务共享服务管理模式的基础上,针对怎样构建,本文结合公司的具体情况设计了一套实施方案,内容包括总体的设计目标及原则、信息技术平台设计、具体的组织架构及业务流程设计、员工考核制度设计。最后,完成构建过程的保障措施的提炼总结,对整个构建过程进行总结和对未来提出展望。通过本文的分析,烽火通信目前具备建立财务共享服务中心的内外部条件,希望本文论述对烽火通信财务共享服务中心的构建,及其未来扩大服务范围起到帮助作用,并对我国其他企业财务共享服务中心的构建起到借鉴作用更多还原

【Abstract】 Recent years,Fiber Home’s business scale has been expanding at home and abroad.The company enjoys the image of far-reaching and faces the increasingly difficult problems of enterprise management,such as the increasing cost and control difficulty of the company,financial risks.In order to change this situation and enhance the company’s core competitive advantage,the company needs to change the existing financial system and adopt a new financial management model.In order to solve the conflict between the company’s expansion and corporate management,many large international companies have adopted a new financial management model.But if is this management model suitable for Fiberhome Communications.First of all,this paper summarizes the research status of domestic and foreign scholars on the financial shared service model.The significant advantage of this model is to reduce costs and improve management efficiency.Secondly,it analyzes the current situation of the financial management mode of Fiber Home Communications Company.It has problems such as low operating efficiency and weak management and control.Establishing a financial shared service model can effectively solve the above problems.At the same time,the company also has some conditions to establish such a model,such as management support,IT technology improvement and the use of ERP systems,and the foundation of centralized management has been established.Then,this paper designs a set of implementation plans based on the specific situation of the company,including the overall design goals and principles,information technology platform design,Specific organizational structure and business process design,employee assessment system design.Finally,complete the refinement of the safeguards of the construction process,summarize the entire construction process and propose a future outlook.Through the analysis of this article,Fiberhome Communications has some basic conditions for establishing a financial shared service center at this stage,which is suitable for establishing a financial shared service center.更多还原