【作者】 李蕾；

【导师】 路军伟；

【作者基本信息】 山东大学 ， MBA（专业学位）， 2024， 硕士

【摘要】 目前,随着数字技术发展,新一轮科技革命和产业革命席卷全球,全球步入数字经济新时代。新技术的发展催生了新的财务管理模式财务共享出现,财务共享中心的建立和运营,在降本增效、强化管控、防范风险以及推进财务转型等方面的管理效益和优势得到了很多企业实践的检验。但是,目前国内大多数的财务共享中心还处于初级阶段,只是把那些标准化、流程化且重复性较高的财务任务交给共享中心来处理,以满足集团管控和提高效率的需要,财务团队依然负责大量附加值较低的财务核算工作,所以,需要继续推动财务向智能化方向发展。现有的理论研究主要集中在财务共享中心的构建和管理上,但基于财务共享的财务智能化转型的研究却相对较少。本文以A银行为研究对象,对财务转型中的难点进行详细的分析。首先,通过文献综述法,汇总财务共享、财务转型的国内外研究成果,并结合财务共享理论、业财融合理论、流程再造理论搭建了理论分析框架,为财务智能化转型研究提供了可靠的理论依据。其次,根据访谈法,与相关财务人员、业务人员进行交流,结合实际工作中遇到的问题,总结出A银行财务智能化转型过程中业务处理质效低、管理决策支持度低、业财融合度低、财务人员满意度低等难点,结合A银行数字化转型战略和智能技术的发展,分析A银行财务转型过程中难点产生的原因。最后,从A银行实际情况出发,结合理论基础,从转型目标、转型思路、转型方案提出方案,通过文化建设、组织优化、系统建设、数据挖掘等方面进行财务智能化转型,为管理层的经营策略和战略方向提供精准及时的数据支持,能够帮助A银行更好地应对市场变化,提升竞争能力和经营效益。通过深入的案例分析,发现A银行选择建立财务共享中心作为其财务转型的起点,这不仅提升了会计信息的质量和财务工作的效率,还成功地降低了人力资源的成本。然而,A银行的财务共享中心在实际操作中仍然处于起步阶段,并面临许多挑战,这也意味着其财务转型的效果需要进一步加强。本论文针对A银行的财务智能化转型进行了深入探讨,并为A银行制定一套实际可行的财务智能化转型方案。同时,本论文也可以对中小商业银行的财务转型提供参考。更多还原

【Abstract】 At present,with the development of digital technology,a new round of technological revolution and industrial revolution is sweeping the world,and the world has entered a new era of digital economy.The development of new technologies has given rise to a new financial management model,financial sharing.The establishment and operation of financial sharing centers have been tested by many enterprises in terms of management benefits and advantages in reducing costs,increasing efficiency,strengthening control,preventing risks,and promoting financial transformation.However,currently most financial sharing centers in China are still in their early stages,only entrusting standardized,procedural,and highly repetitive financial tasks to the sharing centers to meet the needs of group control and efficiency improvement.The finance team is still responsible for a large amount of low valueadded financial accounting work,so it is necessary to promote the development of finance towards intelligence.The existing theoretical research mainly focuses on the construction and management of financial shared centers,but there is relatively little research on the transformation of financial intelligence based on shared services.This article takes A Bank as the research object and provides a detailed analysis of the pain points in financial transformation.Firstly,through the literature review method,the domestic and foreign research results on financial sharing and financial transformation were summarized,and a theoretical analysis framework was constructed by combining financial sharing theory,artificial intelligence theory,and process reengineering theory,providing a reliable theoretical basis for the research on financial intelligent transformation.Secondly,based on the interview method,communicate with relevant financial and business personnel,and combine the problems encountered in actual work to summarize the pain points of A Bank’s financial intelligent transformation process,such as low quality and efficiency of business processing,low support for management decisions,low integration of business and finance,and low satisfaction of financial personnel.Combining with A Bank’s digital transformation strategy and the development of intelligent technology,analyze the reasons for the pain points in A Bank’s financial transformation process.Finally,starting from the actual situation of A Bank and combining with theoretical foundations,a plan is proposed for transformation goals,ideas,and plans.Through cultural construction,organizational optimization,system construction,data mining,and other aspects,financial intelligence transformation is carried out to provide accurate and timely data support for the management’s business strategy and strategic direction.This can help A Bank better respond to market changes,enhance competitiveness,and operational efficiency.Through the analysis of cases,it was found that A Bank chose to establish a finance sharing center as the starting point of its financial transformation,which not only improved the quality of accounting information and the efficiency of financial work,but also successfully reduced the cost of human resources.However,A Bank’s finance sharing center is still in its infancy and faces many challenges in practice,which means that the effectiveness of its finance transformation needs to be further strengthened.This dissertation provides an indepth discussion on the financial intelligent transformation of A Bank and develops a set of practical and feasible financial intelligent transformation program for A Bank.Meanwhile,this thesis can also provide reference for the financial transformation of small and medium banks.更多还原