- I - 摘要 财务共享是以信息技术为基础平台，运用流程化、规范化、统一化的方式来处 理财务工作，以优化组织结构、降低企业成本、规范业务流 程及提升运营效率为根 本目的，并为客户提供更为专业化服务的管理模式。集团化的企业在发展初期都会 经历过一段时期的野蛮发展时期，其显著的特征是财务管控水平滞后于 业务的发展。 当先进的业务发展水平和落后的财务管理水平，这两者矛盾积累到一定程度的时候， 集团化企业对于财务共享服务中心的建设需求就会提上日程。 本文以东呈公司 财务共享服务中心作为研究对象，对其从无到有的过程进行了 动态研究。首先，通过研究背景文献，综述国内外研究现状，界定出财务共享服务 相关概念。进而在结合相关基础 理论的基础上，分析东呈公司财务管理方面存在的 问题，即东呈公司的突出特点是业务发展非常迅速，财务管理跟不上业务的发展。 根据东呈公司制定的三年规划，预计未来几 年东呈公司的业务将继续扩大，现有的 财务组织方式将难以为继。其次，结合财务共享中心相关的理论基础，尤其是科学 管理理论和人力资源管理三支柱理论，从组织架构方案 、流程方案、信息系统规范、 运营规划，这四个方面设计了该公司财务共享中心的相关方案。最后，为了保障该 公司财务共享中心建设方案的顺利实施、达到该公司管理层预期 并切实给企业带来 价值，本文从方法论和风险防控这两个方面阐述了对该方案的相关保障措施。 本文依托于东呈公司财务共享服务中心构建的真实案例，研究了财务共享服务 中 心的构建问题。在理论上阐述了财务共享服务中心建设的整体方案，对于相同行 业的公司建设财务共享服务中心有一定的参考价值。 关键词：财务共享；组织变革；流程再造 燕 山大学工商管理硕士学位论文 - II - Abstract Financial sharing is a platform based on information technology, using a process-based, standardized, unified way to deal with financial work, to optimize the organizational structure, reduce enterprise costs, standardize business processes and improve operational efficiency as the fundamental purpose, and provide customers with a more specialized service management model. Group enterprises in the early stage of development will experience a period of brutal development period, its prominent characteristics are the level of financial control lag behind the development of business. When the advanced level of business development and backward financial management level, the contradictionbetween between the two accumulated to a certain extent, the group enterprise for the construction of financial sharing service center demand will be put on the agenda. In this paper, the company's financial sharing service center is presented as the research object, and its process from scratch is studied dynamically. First of all, through the study of background literature, review the current situation of domestic and foreign research, defined the concept of financial sharing services. Then, on the basis of combining the relevant basic theory, the analysis of the company's financial management problems, that is, The outstanding characteristics of the Company is that the business development is very rapid, financial management can not keep up with the development of business. According to the three-year plan drawn up by Dongcheng, it is expected that in the next few years, Dongcheng's business will continue to expand, the existing financial organization will be unsustainable. Secondly, combined with the relevant theoretical basis of the financial sharing center, especially the three pillars of scientific management theory and human resources management theory, from the organizational structure program, process program, information system specification, operation planning, these four aspects of the design of the company's financial sharing center related programs. Finally, in order to ensure the smooth implementation of the company's financial sharing center construction program, to meet the company's management expectations and effectively bring value to the enterprise, this paper from the methodological and risk Abstract - III - prevention and control of the two aspects of the program described the relevant safeguards. Based on the real case of the construction of the financial sharing service center of Dongcheng Company, this paper studies the construction of the financial sharing service center. In theory, the overall plan of the construction of the financial sharing service center is expounded, which has some reference value for the construction of financial sharing service center for companies in the same industry. Keywords: financial sharing; organizational change; process reengineering 目 录 - V - 目 录 摘要 ................................................................................................................................... I ABSTRACT ......................................................................................................................... II 第1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 国内外研究现状及评述 ............................................................................................ 3 1.2.1 国外研究现状 ..................................................................................................... 3 1.2.2 国内研究现状 ..................................................................................................... 5 1.2.3 国内外研究现状评述 ......................................................................................... 7 1.3 研究内容与方法 ........................................................................................................ 8 1.3.1 研究内容 ............................................................................................................. 8 1.3.2 研究方法 ............................................................................................................. 8 第2章 相关概念及理论基础 .......................................................................................... 10 2.1 相关概念 .................................................................................................................. 10 2.1.1 共享服务中心 ................................................................................................... 10 2.1.2 财务共享服务中心 ........................................................................................... 11 2.2 相关理论基础 .......................................................................................................... 11 2.2.1 规模经济理论 ................................................................................................... 11 2.2.2 科学管理理论 ................................................................................................... 12 2.2.3 人力资源管理三支柱模型 ............................................................................... 13 2.2.4 KOPT理论 ......................................................................................................... 13 2.3 本章小结 .................................................................................................................. 13 第3章 东呈公司财务运营体系现状 .............................................................................. 15 3.1 东呈公司概况 .......................................................................................................... 15 3.1.1 公司简介 ........................................................................................................... 15 3.1.2 财务运营体系现状及问题 ............................................................................... 16 3.2 构建财务共享中心的可行性 .......................................................