本文中的 POST 公司为适应不断变化的外部监管环境以及对会计信息质
量要求不断提高的客观需要，提高财务管理的规范效应和协同效应，消除信息
孤岛，建立规范统一、信息准确、高效运作的财务管理与会计核算体系，通过
信息化的闭环流程，在防范资金管控风险的同时提高财务核算效率

POST 公司财务共享平台自 2016 年开始建设至今，整合各市公司的会计
核算、资金结算、报告编报资源，建立财务共享平台，服务于各分公司、职能
部室，为其提供规范的、统一的、专业的、标准的会计信息、支撑，其中统一
的会计核算、资金结算、票据管理等服务支撑，为全公司提供更专业会计服务

本文通过问卷调查和访谈的形式了解 POST 公司的财务管理现状及存在
的问题。通过分析财务共享管理的特征与优势，阐明财务共享优势的几个方面：
运作成本降低，信息化流程使效率提高、风险降低，信息共享更好的支持企业
集团战略决策。根据 POST 公司传统财务问题及原因分析，设计 POST 公司财
务共享平台方案，论述可行性分析、财务共享平台建设目标及原则。最后，根
据财务共享平台建设后的运行情况，对其做成效分析，总结财务共享平台建设
为 POST 公司带来的财务管理成效

关键词：财务共享；财务管理；集中核算山东理工大学硕士学位论文 ABSTRACT
II
ABSTRACT
Since the financial shared introduced in China,with the development of the
information technology, financial shared evolved from the initial personnel processes
concentration to the centralized information system of the new era, finally,became new
financial management pattern which integrated platform management and sharing.
In order to adapt to the changing external regulatory environment and the
continuously improving objective needs of the accounting information quality
requirements, the POST company in the article is devoted to improving the regulatory
effect and synergies of financial management,eliminating the information island,
establishing the financial Management and Accounting system with Uniform norms,
Accurate Information, and Efficient operation ,and improving accounting efficiency while
preventing the capital control risk through the informationalized closed-loop process.
2016,integrated each company’s accounting,fund settlement,reporting resources and
established financial sharing platform to serve all branches and staff sections by
providing standardized ,unified,professional and standard accounting information、support.
And the unified accounting, capital settlement, bill management and other service support
provided more professional accounting services for the company.
This paper understood the POST company’s financial management current situation
and existing problems by questionnaire investigation and interview.By analysing financial
share management’s features and advantages,clarified several aspects of financial sharing
advantage: reducing operating costs,improving efficiency and reducing risks by
information process,information share can support the strategic decision of enterprise
group better.According to the traditional financial problems and reasons of POST company,
designed POST company&39;s financial sharing platform,discussed feasibility analysis,
financial sharing platform’s objectives and principl.
Keywords: financial management; financial management; centralized accounting山东理工大学硕士学位论文 目 录
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目 录
摘要........ I
ABSTRACT..II
目 录......III
第一章 绪 论........1
1.1 研究背景及研究意义..........1
1.1.1 研究背景........1
1.1.2 研究意义........1
1.2 国内外文献综述......3
1.3 研究方法和内容......4
1.3.1 研究方法........4
1.3.2 研究思路及内容框架5
1.4 本文研究创新点.......7
第二章 财务共享理论基础8
2.1 财务共享的概述......8
2.1.1 财务共享产生的背景8
2.1.2 财务共享的演变历程8
2.2 构建财务共享的相关理论基础....10
2.2.1 财务共享与传统会计核算的区别..10
2.2.2 管理信息系统理论..11
第三章 传统财务管理模式分析..13
3.1 POST 公司简介......13
3.2 共享前传统财务管理现状13
3.2.1 传统财务管理组织架构......14
3.2.2 传统财务管理业务状况......15
3.3 传统财务管理问题分析....18
3.3.1 核算效率问题..........19
3.3.2 信息孤岛问题..........20
3.3.3 资金风险管控问题..21
3.3.4 流程审批问题..........22
第四章 POST 公司财务共享平台构建...23
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