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II
论文题目：ZY油田公司财务共享服务中心构建研究
专业：工商管理
硕 士 生：王霞（签名）
导师：杨惠贤（签名）
摘 要
自上世纪八十年代以来，财务共享服务作为一种先进的财务管理模式开始得到推广
各大跨国公司以及一些国内的大型企业都逐渐开始使用该模式进行财务核算。财务共享
服务中心的构建是对会计核算业务进行整合，对财务角色进行转化，使得数据分析以及
管理的决策能力得到有效提升，内控流程得到优化，提高财务数据质量，以达到提高工
作效率的目的；同时能够从一定程度上节约人力资源成本，提升企业自身的核心竞争力
本文对财务共享服务的概念、背景和意义等相关理论知识进行了阐述。以ZY油田公
司为研究对象，在集团公司推广财务共享服务的基础上，设计构建公司财务共享服务中
心。介绍ZY油田公司的概况和公司的财务组织架构，并对公司的财务核算组织管理现状
进行梳理，结合公司内部财务管理模式存在的问题，引出构建财务共享服务中心的可行
性。以此为基础，对ZY油田公司构建财务共享服务中心进行了总体设计，内容包括构建
思路和目标，设计成立前期筹备组，设计财务共享服务中心的组织架构和工作岗位，重
点对各核算科室的服务内容和业务流程进行设计，并且设计制定员工管理制度，对财务
共享服务中心试运行后的发展进行预测。完成构建过程的保障措施的提炼总结，构建过
程不仅需要公司高管层的支持，同时也需要公司员工的支持，共同提升企业自身的核心
竞争力，充分挖掘财务管理人员的潜在价值，构建财务共享运营系统平台和建立统一的
核算流程，注重财务共享服务中心的文化建设以及员工的发展工作，最后对整个构建过
程进行总结和对未来提出展望
本文的主要目的在于选取油气勘探开发企业，为ZY油田公司构建财务共享服务中
心进行设计，希望对于该行业的其他公司在财务共享服务体系领域的研究有借鉴作用
结合本文所提出的财务共享服务中心的构建设计，为其他行业的公司构建财务共享服务
中心提供一定的理论参考
关键词：财务共享；油田公司；财务管理
论文类型：应用研究
III
Subject：The research of building Financial Shared Service Center of ZY Oilfield
Company
Speciality：Master of Business Administration
Name：Wang Xia(signature)
Instructor：Yang Huixian(signature)
Abstract
The Financial Shared Service as a kind of advanced financial management mode is
gradually popularized since the 1980s. This mode gradually comes into use in financial
accounting in many multinational companies and domestic large group company. The building
of Financial Shared Service Center is to integrate accounting business, transform financial role,
improve data analysis and management decision-making ability; optimize internal control
process, improve the quality of financial reporting information in order to improve the work
efficiency. And the same time, it can save the cost of human resources, eventually improve
enterprise core competitiveness.
This paper first introduces the concept, background and the significance of the financial
Shared services and related theoretical knowledge. Taking ZY Oilfield Company as the
research object, the idea of building a financial sharing service center is designed in detail.
This paper introduces the overview of ZY Oilfield Company and ZY Oilfield Company
financial organization structure, reviews the financial accounting management situation of the
company, combines the company financial management problems to lead to the reasons for
building Financial Shared Service Center; and analyses the necessity and feasibility to build
the Financial Shared Service Center. On this basis, the overall design of the Financial Sharing
Service Center of ZY Oilfield Company is introduced. It mainly includes the idea and goal of
construction, designs to set up a financial shared on-line preparatory group, designs the
organization structure of sharing center，focuses on designing the service content and
operation flow of business accounting department, developing staff management system,and
predictingthe development of Financial Shared Service Center after the trial operation in
order to refine measures to ensure service center construction the implementation of Financial
Shared ZY Oil Company. Financial Shared Service Center needs to get the company
executives and staff support, strengthen the core competitiveness of enterprises, make the
financial management personnel to provide more added value for the company, put forward
the construction of financial shared operating system platform and the establishment of a
unified accounting process, strengthen the Financial Shared Service Center culture and
employee development. Finally, it summarizes the relevant conclusions and puts forward a
IV
new prospect for the future.
The main purpose of this paper is to select oil and gas exploration and development
enterprises, and design the process of Building Financial Shared Service Center for ZY
Oilfield Company, hoping to contribute a little to the research of this industry in the financial
shared service system. As per the content, the design of the Financial Sharing Service Center
of the enterprise is designed to provide some reference for other enterprises to build the
Financial Sharing Service Center.
Keywords: Financial Sharing, Oilfield Company, Financial Management
Thesis: Application Study。