随着现代信息技术突飞猛进式发展，信息化、智能化、云计算、大数据越来 越多地渗入我们工作、生活的日常点滴，在为工作、生活提供了极大便利的同时， 也对现代化企业运行管理提出了全新的要求。面对时代要求，现代化集团企业经 营管理已经不能仅仅依托于观念转变、手段创新予以实现，而应该紧密契合时代 特点，强化信息化建设，提升集约化、规模化管理力度。在此背景下，构建财务 共享中心，对于提升集团企业管理能力，搭建运转迅捷、支撑高效的数据体系， 建设统一、规范的管理模式具有极为重要的现实意义。 财务管理作为企业管理的重要业务组成部分，对于规范企业运行、研判经济 形势、提供数据支持、防范经营风险具有重要的意义和价值。因此，集团企业的 改革发展和转型升级，必须要有紧密联动的财务管理模式升级作为基础和保障配 合实施，做到集团谋动、财务先行。随着财务共享理念和共享服务中心模式被越 来越多的大型企业运用，并取得良好的综合效益，这一模式对于内蒙古高路公司 改革发展的借鉴价值逐渐增大。内蒙古高路公司应当通过建立财务共享中心，有 效满足企业战略发展要求，完成降本增效目标，助力企业跨越式发展。 本文以内蒙古高路公司为例，通过研究国内外文献，提出建立财务共享中心 来增强集团财务管控的思路。首先，从组织规划、会计系统、信息系统、资金集 中管理、全面预算等方面梳理了高路公司财务管控的现状及存在的问题，并对问 题进行成因分析；其次，针对问题及成因从降低人力成本、提高会计信息质量、 加强风险防范能力等方面分析了内蒙古高路公司建立财务共享服务中心的必要 性，并根据实际情况，从集团规模、业务流程规模性与稳定性等方面对高路公司 搭建财务共享中心的可行性进行分析。在必要且可行的基础上，从地点、流程、 组织、制度、技术等方面研究财务共享服务中心设计方案。最后提出财务共享中 心保障措施，从技术、制度、组织、人员四个方面保障财务共享中心的实施和运 营。论文的研究结果可为高路公司财务管理实现转型提供借鉴。 关键词：财务管控，组织规划，资金集中管理，全面预算 II Abstract With the rapid development of modern information technology, informatization, intelligence, cloud computing, and big data are increasingly infiltrating our daily work and life. While providing great convenience for work and life, it is also modernizing Enterprise operation management puts forward new requirements. Faced with the requirements of the times, the operation and management of modernized group enterprises can no longer be realized only by the change of concepts and the innovation of means, but should closely match the characteristics of the times, strengthen the construction of informatization, and enhance the intensity of intensive and large-scale management. Against this background, the construction of a financial sharing center is extremely important for improving the management capabilities of the group enterprises, building a data system that operates quickly and supports high efficiency, and building a unified and standardized management model. As an important business component of enterprise management, financial management is of great significance and value to standardize the operation of enterprises, research and judge the economic situation, provide data support, and prevent operational risks. Therefore, the reform, development, transformation and upgrading of group enterprises must have a closely linked financial management model upgrade as the basis and guarantee for coordinated implementation, so that the group can move ahead and finance first. As the financial sharing concept and the shared service center model are used by more and more large enterprises and have achieved good comprehensive benefits, this model has gradually increased the reference value for the reform and development of Inner Mongolia Speed Highway Company. Inner Mongolia Speed Highway Company should effectively meet the strategic development requirements of the enterprise by establishing a financial sharing center, complete the cost reduction and efficiency increase goal, and help the enterprise leapfrog development. This article takes Inner Mongolia Speed Highway Company as an example, through studying domestic and foreign literature, puts forward the idea of establishing a financial sharing center to enhance the Group's financial management and control. First III of all, from the aspects of organizational planning, accounting system, information system, centralized fund management, comprehensive budget, etc., sort out the current status and problems of Speed Highway's financial management and control, and analyze the causes of the problems; second, reduce the manpower for the problems and causes. Cost, improve the quality of accounting information, strengthen the risk prevention capabilities and other aspects of the analysis of the necessity of Inner Mongolia Speed Highway Company to establish a financial shared service center, and according to the actual situation, from the group size, business process scale and stability, etc. Analyze the feasibility of building a financial sharing center. On the necessary and feasible basis, study the design plan of the financial shared service center from the aspects of location, process, organization, system, technology and so on. Finally, the financial sharing center guarantee measures are proposed to guarantee the implementation and operation of the financial sharing center from four aspects: technology, system, organization, and personnel. The research results of the thesis can provide reference for the transformation of Speed Highway 's financial management. Key words:Financial control,Organizational planning,Centralized fund management,Comprehensive budget IV 目 录 第一章 绪论 .................................................................................................................. 1 1.1研究背景和研究意义 ......................................................................................... 1 1.1.1研究背景 ................................................................................................... 1 1.1.2研究意义 ................................................................................................... 2 1.2研究内容及论文框架 ......................................................................................... 3 1.2.1研究内容 ................................................................................................... 3 1.2.2论文框架 ................................................................................................... 4 第二章 文献综述 .......................................................................................................... 6 2.1文献回顾 ............................................................................................................. 6 2.1.1共享服务与财务共享 ............................................................................... 6 2.1.2构建财务共享模式的必要性、可行性及关键因素 ............................... 7 2.1.3财务集中管理模式 ................................................................................... 9 2.1.4流程再造 .................................................................................................. 11 2.2评价与启示 ....................................................................................................... 12 第三章 内蒙古高路公司财务管控的现状与问题分析 ............................................ 14 3.1内蒙古高路公司组织架构及财务管控现状分析 ........................................... 14 3.1.1公司概况 ................................................................................................. 14 3.1.2财务管控现状 ......................................................................................... 16 3.2内蒙古高路公司财务管控存在的问题 ........................................................... 19 3.2.1组织规划控制方面 ................................................................................. 19 3.2.2会计系统控制方面 ................................................................................. 20 3.2.3信息系统控制方面 ................................................................................. 20 3.2.4资金管理控制方面 ................................................................................. 21 3.2.5预算管理控制方面 ...........................................