I 摘要 家族式企业在我国经历了三十多年的发展，为我国的经济发展和社会稳定做出了巨 大的贡献，但是随着家族企业的壮大和发展，其自身的弊端和缺点也逐渐暴露出来，特 别是家族式企业对于企业所有权和控制权的绝对控制造成的滞后财务管理制度建设已 成为家族企业发展的阻力和障碍。而进入 21 世纪，经济全球化迅猛发展、科技信息技 术不断进步，各行各业之间的竞争日益激烈，使得许多产业组织、商业模式和管理理念 发生了翻天覆地的变化。在这场大变革当中，不少企业开始为了达到拓宽经营领域实现 更大程度占领市场份额的目的，纷纷设立起分子公司。这种企业组织和业务的不断发展， 使得许多企业在出现运营成本剧增的同时，也产生了工作效率下降，财务信息数据质量 不高等情况；另外互联网、云计算以及数据的出现，也使得整个会计行业被高新技术所 改变。在这种环境下，家族式企业为了能够更好地适应环境变化，提高自身企业竞争力 实现规模大扩张引入新的财务管理理念——财务共享服务在所难免。财务共享服务可以 重构企业的价值链，在很多欧美国家的一些大型企业或者跨国企业得到广泛应用。近十 几年，随着我国经济的发展，很多大型企业出现管理成本高、管理制度繁琐、组织结构 复杂等情况，导致财务管理工作衍生诸如财务管理缺乏战略高度，母公司对基层单位监 督不到位，财务工作造成大量的人力浪费等问题。而财务共享服务是对技术变革成果的 集中化应用，通过借助信息化平台，可以对那些分散的、易于重复出现且繁琐的财务基 础工作进行标准化处理，再依据形成的数据信息进行集中管理，这样一方面可以使财务 工作更加标准化专业化，提升企业财务工作效率，实现企业财务职能的转变，也可以更 好地给企业创造价值。因此通过构建财务共享服务中心，对企业内部财务流程进行必要 的精简和标准化、专业化、统一化改造，是家族式企业实施财务转型的出发点更是一种 财务创新手段。 本论文以家族式企业创诚集团公司为例，整合国内外相关资料运用文献研究法，并 在熟悉各国典型企业财务共享服务中心的成功案例基础上，运用实地调查和深入访谈的 方式进行阐述。首先分析了创诚公司财务管理现状及存在的问题，通过思考这些问题， 引出创诚公司构建财务共享服务中心的必要性和可行性，其次详细阐述创诚公司财务共 享服务中心构建过程中具体实施方案，再对财务共享服务中心在运行中可能存在的问题 和实施保障进行分析，最后通过对全文的综合概述，表达本人的观点，并对未来工作予 以展望。 笔者通过借助研究创诚公司财务共享服务中心构建这个实例，希望能够总结出在建 设财务共享服务中心过程中存在的问题，对企业在加强财务集中管理方面能有一点的借 鉴意义，也为其他家族式企业财务共享服务模式的建设提供实质性的经验和素材。 关键词，财务管理；构建；财务共享服务中心Abstract II Abstract Family enterprises have experienced more than 30 years of development in China and made great contributions to the economic development and social stability of our country. However, with the growth and development of family enterprises, their own shortcomings and shortcomings are gradually exposed, especially the lagging financial management system construction caused by the absolute control of enterprise ownership and control rights by family enterprises has become family enterprises. Resistance and obstacles to industrial development. In the 21st century, with the rapid development of economic globalization, scientific and technological information technology and the increasingly fierce competition among all walks of life, many industrial organizations, business models and management concepts have undergone tremendous changes. In this great change, many enterprises began to set up molecular companies in order to broaden their business areas and achieve greater market share. With the continuous development of this kind of enterprise organization and business, many enterprises are experiencing a sharp increase in operating costs, but at the same time, their work efficiency is declining and the quality of financial information data is not high. In addition, the emergence of the Internet, cloud computing and data also makes the whole accounting industry changed by high-tech. In this environment, in order to better adapt to environmental changes, improve their competitiveness and achieve large-scale expansion, the introduction of a new concept of financial management - Financial Sharing Services is inevitable. Financial sharing services can reconstruct the value chain of enterprises, and have been widely used in some large enterprises or multinational enterprises in many European and American countries. In recent ten years, with the development of economy in our country, many large-scale enterprises are faced with such problems as high management cost, complicated management system and complex organizational structure, which lead to the derivation of financial management, such as lack of strategic height of financial management, inadequate supervision of the parent company to the grass-roots units, and a lot of waste of manpower in financial work. Financial sharing service is a centralized application of technological change results. By means of information platform, we can standardize the dispersed, Easy-To-Repeat and cumbersome financial basic work, and then centralize the management based on the formed data information. On the one hand, it can make the financial work more standardized and specialized, improve the efficiency of enterprise financial work, and realize it. The transformation of financial functions of enterprises can also create better value for enterprises. Therefore, through the construction of Financial Sharing Service center, the necessary streamlining and standardization, specialization and unification of the internal financial process of enterprises are the starting point for family enterprises to implementAbstract III financial transformation, but also a means of financial innovation. This paper takes the family business Chuangcheng company as an example, integrates the relevant information at home and abroad, uses literature research method, and on the basis of familiarity with the successful cases of financial sharing service centers of typical enterprises in various countries, uses field investigation and in-depth interviews to elaborate. Firstly, this paper analyses the current situation and existing problems of financial management of Company Chuangcheng. Through thinking about these problems, it leads to the necessity and feasibility analysis of building a financial sharing service center of Company Chuangcheng. Secondly, it elaborates the concrete implementation plan in the process of building a financial sharing service center of Company Chuangcheng. Then it analyses the possible problems and implementation guarantee in the operation of the financial sharing service center. Finally, it analyses the possible problems and implementation guarantee in the operation of the financial sharing service center. Through a comprehensive overview of the full text, to express my views, the future work is prospected. The author hopes to summarize the problems existing in the process of building the Financial Sharing Service Center by studying the example of building the Financial Sharing Service Center of Company Chuangcheng, which can be used for reference in strengthening the centralized financial management of enterprises, and also provide substantive experience and material for the construction of the financial sharing service model of other family enterprises. Key words: Financial Management; Financial Shared Service Center目录 IV 目 录 第 1 章 绪论...............................................................................................................................1 1.1 研究背景与意义...............................................................................................................................1 1.1.1 研究背景.................................................................................................................................1 1.1.2 研究意义..................................................................................................................................1 1.2 文献综述..............................................................................................................................................2 1.2.1 国外文献综述.......................................................................................................................2 1.2.2 国内文献综述........................................................................................................................4 1.2.3 文献述评..................................................................................................................................6 1.3 研究内容、研究思路与研究方法...............................................................................................7 1.3.1 研究内容..................................................................................................................................7 1.3.2 研究思路..................................................................................................................................7 1.3.3 研究方法..................................................................................................................................8 第 2 章 概念界定与理论基础...............................................................................................9 2.1 概念界定...............................................................................................................................................9 2.1.1 家族式企业.............................................................................................................................9 2.1.2 财务共享中心........................................................................................................................9 2.2 理论基础.................................................................................................................. 10 2.2.1 规模经济理论.....................................................................................................................10 2.2.2 分工理论..............................................................................................................................11 2.2.3 扁平化理论......................................................................................................................... 11 2.2.4 流程再造理论.....................................................................................................................11 第 3 章 创诚公司财务管理现状及存在问题分析................................................................ 13 3.1 创诚公司概况................................................................................................................................. 13 3.2 创诚公司财务管理现状调研设计............................................................................13 3.2.1 调查问卷的设计................................................................................................................13 3.2.2 深入访谈的设计................................................................................................................14 3.2.3 调查问卷及访谈归纳......................................................................................................14 3.3 创诚公司财务管理现状分析....................................................................................16 3.3.1 股权结构现状分析...........................................................................................................16 3.3.2 财务组织现状分析...........................................................................................................16 3.3.3 财务管理模式现状分析...................................................................................................17 3.4 创诚公司财务管理存在问题.....................................................................................................19 3.4.1 家族人员复杂，股权结构混乱....................................................................................19目录 V 3.4.2 家族决策层素养低，缺乏现代财务管理理念....................................................... 20 3.4.3 财务家族人员多，财务基础工作低效......................................................................20 3.4.4 家族高度集权，企业内部机构管理混乱.................................................................21 3.4.5 家族信息不对称，财务管控程度低......................................................................... 21 3.5 创诚公司构建财务共享服务中心的必要性和可行性............................................22 3.5.1 创诚公司构建财务共享服务中心的必要性...........................................................22 3.5.2 创诚公司构建财务共享服务中心的可行性...........................................................23 第 4 章 创诚公司财务共享服务中心的构建.........................................................................24 4.1 财务共享服务中心模式选择....................................................................................24 4.2 创诚公司财务共享服务中心组织架构设置............................................................25 4.3 创诚公司财务共享服务中心业务流程体系设计....................................................27 4.3.1 费用报销流程.....................................................................................................................28 4.3.2 应收账款管理流程...........................................................................................................31 4.3.3 资产管理流程.....................................................................................................................33 4.4 创诚公司财务共享服务中心信息化平台构建........................................................34 4.4.1 ERP 系统............................................................................................................................... 35 4.4.2 影像管理系统......................................................................................................................36 4.4.3 网络报销系统.....................................................................................................................36 4.4.4 银企互联系统.....................................................................................................................37 4.4.5 综合管理系统.....................................................................................................................37 第 5 章 创诚公司财务共享服务中心运行的保障措施.........................................................38 5.1 财务共享服务中心运行中可能存在的问题........................................................................38 5.1.1 信息化水平需整合............................................................................................................38 5.1.2 财务人员需转型.................................................................................................................38 5.1.3 制度和标准化体系建设需加强....................................................................................39 5.2 保障创诚公司财务共享服务中心实施的措施...................................................................39 5.2.1 信息技术应用措施............................................................................................................39 5.2.2 企业文化构建措施............................................................................................................39 5.2.3 内部控制制度的措施....................................................................................................... 40 第 6 章 结论与展望............................................................................................................41 6.1 研究结论...........................................................................................................................................41 6.2 研究展望...........................................................................................................................................42