随着数字应用经济的兴起，信息技术的高速发展和深入应用，原有传统的、分散各 分、子公司机构的、重复率高低效能的财务管理模式已经越来越难 以满足现代企业生 存发展的需要，特别是大型企业集团，既面临集约控制成本、高效处理业务的重大压 力，又承担提供具有竞争力财务管理、经营决策的新型职责。因此，企业 的财务管理模 式亟待加速转型。在这一变革过程中，基于互联网、计算机应用技术的财务共享服务中 心模式逐渐发展、日趋成熟，被越来越多的企业集团所采用。本文在市场经 济不断发 展，市场主体规模不断扩大，计算机、互联网等信息技术高速发展，应用推广范围不断 深入的背景下，通过对财务共享服务的学习和研究，认为财务共享服务模式是企 业集 团降低成本、加强管控、规避风险、增加企业价值和提高企业竞争力等目标的有效推动 力。 本文以国内快消品行业食品龙头企业今麦郎集团（以下简称“今麦郎”）为具体 的 研究对象，通过对国内外文献以及财务共享概念的研究，深入了解财务共享的理论知 识，以“业务与财务融合”“信息技术与财务需求融合”“业务数字化与数字化管理” 为 着眼点。本文首先从选定功能模块、优化工作流程、确定业务模式、建立绩效体系等 各个具体方面进行有益探索实践，然后总结今麦郎在推进财务共享服务中心过程中所 遇到的 典型问题，其次对建设财务共享服务中心的关键因素进行分析，提出了针对建 设企业集团财务共享服务中心相关的对策和建议，最后总结今麦郎在实行财务共享方 面的经验与教 训，并对未来提出合理的展望。希望本文可以为生产型快消品行业正在 建设或计划建设财务共享服务中心的企业提供借鉴和参考价值。 关键字：共享服务；业务与财务融合；业 务数字化与数字化管理 II ABSTRACT With the rise of the application of digital economy, the rapid development of modern information technology and in-depth applications, points, subsidiaries in traditional financial management mode has the characteristics of high repetition rate, inefficient power, these characteristics of financial management pattern already more and more difficult to meet the needs of modern enterprise survival and development, especially large enterprise groups, are faced with both intensive control cost, efficient processing business major stress, and bear Thecompetitivenew new responsibility of the financial management, managementdecision. Therefore, it is urgent to accelerate the transformation of financial management mode.In this process of reform, the financial sharing service center model of Internet and computer application technology has been gradually developed and matured, which has been adopted by more and more enterprise groups.Based on the continuous development of market economy, the market main body scale expands unceasingly, the computer, the Internet and other information technology rapid development, scope of application promotion under the background of deepening, in this article, through the study and research of the financial Shared services, think financial Shared services model for enterprise group to reduce costs and strengthen control, avoid risk, enhance the competitiveness of enterprises and increase enterprise value goal of effective driving force. Based on the domestic fast food shopping industry leading enterprisesJinmailang group (hereinafter referred to as "Jinmailang") for the specific research object,based on the literature at home and abroad and the research of the concept of financial Shared understanding of sharing financial theory knowledge,in "the business and financial integration" fusion "" information technology and financial demand" business digitization and digital management "as the starting point.This article first from the selected function module, optimization of working process,identify business mode, set up performance system, and other specific aspects of beneficial exploration practice, and then summarizes Jinmailang financial Shared services center in advancing process of typical problems encountered,the second for financial Shared services center construction of the key factors were analyzed, and put forward the financial Shared services center for construction enterprise group related countermeasure and the suggestion, finally summarized this MaiLang in implementing financial share the experience and lessons, and put forward reasonable prospect for the future.The purpose of this paper is to III provide reference value for enterprises in the manufacturing FMCG industry who are building or planning to build financial Shared service centers. Key words: shared service;business and financial integration;business digital and digital management I 目录 第一章 绪论 .......................... - 1 - 1.1研究背景及意义 ...... - 1 - 1.1.1研究背景 ....... - 1 - 1.1.2研究意义 ....... - 2 - 1.2国内外文献综述 ...... - 3 - 1.2.1国外文献综述 .............................. - 3 - 1.2.2国内文献综述 .............................. - 4 - 1.3研究内容、方法及技术路线 ................. - 7 - 1.3.1研究内容 ....... - 7 - 1.3.2研究方法 ....... - 7 - 1.3.3技术路线 ....... - 8 - 1.4实践创新 ................ - 10 - 第二章 财务共享服务相关理论、概念 ............ - 11 - 2.1财务共享服务的理论基础 .................... - 11 - 2.1.1业务流程再造理论 ..................... - 11 - 2.1.2规模经济理论 ............................. - 11 - 2.1.3资源配置理论 ............................ - 12 - 2.1.4数字化应用理论 ........................ - 12 - 2.2财务共享服务的模式 ........................... - 12 - 2.2.1基本模 式 ..... - 12 - 2.2.2市场模式 ..... - 13 - 2.2.3高级市场模式 ............................ - 13 - 2.2.4独立经营模式 ............................ - 13 - 2.3财 务共享适用范围及优势 ................... - 13 - 2.3.1财务共享适用范围 .................... - 13 - 2.3.2财务共享应用优势 .................... - 14 - 第三章 今 麦郎财务共享服务中心现状 ........... - 16 - 3.1今麦郎简介 ............ - 16 - 3.2建设财务共享的必要性 ....................... - 16 - 3.2.1实施财务共享解决的 主要问题 - 16 - 3.2.2建立财务共享的主要管理要求 - 16 - 3.3建设目标、建设内容 ........................... - 17 - 3.3.1建设目标 ..... - 17 - II 3.3.2建设内容 ..... - 18 - 3.4财务共享中心构建 - 20 - 3.4.1信息系统基础 ............................ - 20 - 3.4.2职责划分 ..... - 21 - 3.4.3业务流程 ..... - 22 - 3.4.4共享 运营管理平台 .................... - 26 - 3.5构建效果 ................ - 28 - 3.5.1适应企业发展模式 .................... - 28 - 3.5.2提高业务处理效率 .................... - 29 - 3.5.3改善资金管理能力 .................... - 29 - 3.5.4加快财务人员转型 .................... - 29 - 第四章今麦郎财务共享服务中心 存在的问题及成因分析 ............ - 30 - 4.1流程问题及原因分析 ........................... - 30 - 4.1.1应付共享应用不灵活 ................ - 30 - 4.1.2费用共 享前端应用不直观 ........ - 30 - 4.1.3出纳共享部分业务处理不连贯 - 31 - 4.2风险控制问题及原因分析 ................... - 31 - 4.2.1税务风险 ..... - 31 - 4.2.2 资金管理风险 ............................ - 31 - 4.3运营管理数字化应用问题及原因分析 .............................. - 31 - 4.3.1共享运营管理平台影响模式转变 ........................... - 31 - 4.3.2共享运营管理体系不完善 ........ - 32 - 第五章今麦郎财务共享服务中心优化设计 ..... - 33 - 5.1流程优化设计 ........ - 33 - 5.1.1应付共享 ..... - 33 - 5.1.2费用共享 ..... - 34 - 5.1.3出纳共享 ..... - 35 - 5.2风险管控优化设计 - 35 - 5.2.1搭建税务管理平台 .................... - 35 - 5.2.2财务共享服务中心初期关注点 - 35 - 5.2.3建立预警机制 ............................ - 36 - 5.2.4客户管理设计 ............................ - 36 - 5.3运 营管理数字化应用优化设计 ........... - 37 - 5.3.1财务共享运营管理平台 ............ - 37 - III 5.4标准化设计 ............ - 40 - 5.4.1信息系统标准化 ........................ - 40 - 5.4.2业务操作标准化 ........................ - 41 - 第六章结论与展望 .............. - 43 - 6.1结论 ........................ - 43 - 6.1.1正确的战略规划促进财务共享的发展 ................... - 43 - 6.1.2标准的业务流程推进财务共享的发展 ................... - 43 - 6.1.3强大的信息系统支 撑财务共享的发展 ................... - 43 - 6.1.4数字化应用管理赋能财务共享的发展 ................... - 44 - 6.2展望 .................