共享服务起源于上个世纪七八十年代，由美国通用、福特等大型制造业企业集 团提出，在之后的三十多年间，随着共享理念和实践的进一步发展，依托信息化手 段的提升，共享模式已被广泛地应用于世界各地的企业集团，是一种有效的职能运 营模式。 本文拟对财务共享服务进行理论研究，并以 Z 石油公司为案例，对其实施财务 共享服务的外部背景、内在环境、准备工作、具体方案、运营效果、改进思路等内 容进行了研究与分析，旨在为国内企业集团实施财务共享服务提供实践参考与借鉴。 Z 石油公司财务共享服务充分汲取国内外知名企业在共享服务体系建设中的成 功经验和最佳实践，培养共享服务建设和运营团队，逐步建成具有专业化服务水平 的共享服务中心，为其集团下属各公司和广大员工提供优质的服务。财务共享服务 建设，是 Z 石油公司在新形势新背景下财务转型的有效途径，是实现其建设世界一 流综合性国际能源公司战略目标的重要举措。综上所述，在经济全球化、国内经济 增速放缓以及信息技术升级换代的社会背景下，财务共享服务的管理模式，是集团 型企业财务战略转型的必然趋势。Z 石油公司财务共享服务形成了可推广、可复制的 共享服务模块，为国内大型企业集团建设财务共享服务中心提供有效的借鉴及参考。 关键词：财务共享服务中心 业务流程 信息系统II 华 中 科 技 大 学 硕 士 学 位 论 文 Abstract Shared service was raised by General Motors, Ford and other large manufacturing enterprise groups of the United States began in the 1970s and 1980s. The sharing mode has been widely used in the world's enterprise groups relying on the promotion of information technology and the further development of sharing ideas and practices. It is an effective functional operation mode. This essay intends to study the financial shared service theory and the case of financial sharing service of Z petroleum group. And this essay studies and analyzes external background, internal environment, preparation, specific scheme, operation effect, improvement ideas and other contents of the Z petroleum group’s financial sharing service, which aims to provide practical reference for domestic enterprise groups to implement financial sharing services. The financial sharing service of Z petroleum group has fully learned from the successful experience and best practice of well-known domestic and foreign enterprises in the construction of the financial sharing service system. Z petroleum group cultivates the construction and operation team of sharing services, and gradually builds a sharing service center with professional service level, providing quality services for other companies and employees of its own group. A financial sharing service construction is an effective way of financial transformation for Z petroleum group under the new situation and background and it is an important measure to realize its strategic goal of building a world-class comprehensive international energy company. In conclusion, under the background of economic globalization, the slowdown of domestic economic growth and the upgrading of information technology, financial sharing service management mode is the inevitable trend of financial strategic transformation of group enterprises. The financial sharing service of Z petroleum group has formed a sharing service module that can be promoted and copied,III 华 中 科 技 大 学 硕 士 学 位 论 文 and it provides effective reference for domestic large enterprise groups to build financial sharing service center. Key words: Financial Sharing Service Centre Business Process Information SystemIV 华 中 科 技 大 学 硕 士 学 位 论 文 目 录 摘要...........................................................................................................I Abstract .......................................................................................................II 图目录........................................................................................................ VI 表目录.......................................................................................................VII 1 绪论.........................................................................................................1 1.1 研究背景与意义...............................................................................1 1.2 国内外理论研究与实践综述 ...........................................................2 1.3 研究内容与方法...............................................................................6 2 财务共享服务相关概念与基本理论 ......................................................8 2.1 财务共享服务的概念 .......................................................................8 2.2 财务共享服务的特点 .......................................................................8 2.3 财务共享服务的理论基础 .............................................................10 3 Z 石油公司财务共享服务可行性分析 ................................................13 3.1 Z 石油公司简介 .............................................................................13 3.2 建设财务共享服务的必要性 .........................................................14 3.3 建设财务共享服务前期准备工作 .................................................14 4 Z 石油公司财务共享服务实施方案 ....................................................18 4.1 财务共享服务战略框架 .................................................................18 4.2 财务共享服务业务流程 .................................................................22 4.3 财务共享服务信息系统 .................................................................23 4.4 财务共享服务人力资源 .................................................................25 4.5 财务共享服务运营体系 .................................................................27V 华 中 科 技 大 学 硕 士 学 位 论 文 5 Z 石油公司财务共享服务试点运营效果及评价.................................29 5.1 共享服务试点简介.........................................................................29 5.2 运营效果 ........................................................................................29 5.3 不足之处与改进思路 .....................................................................34 结束语.........................................................................................................37 致 谢.........................................................................................................38