Ⅰ 摘要 经济的全球化，使国内企业迎来机遇，企业在蓬勃发展的今天，同时也面临着重 大的挑战，随着企业经营规模的扩张，在财务管理暴露的问题上面，管理模式显得越 来越力不从心。面对这些问题，国际上越来越多的大型企业已经开始进行FSSC的建 设，他们背靠现有的高新技术，脱离传统的财务基础，构建财务共享这种新的模式。 本文以XX超市成功建立财务共享模式的过程为研究对象，首先对财务共享模式 国内外的研究现状进行分析，通过文献归纳法，整理和总结出财务共享模式与BPR和 信息技术采纳的四个影响因素--人、组织、技术、环境之间的关系。其次确定BPR与 信息技术采纳理论为本文的理论基础，并在此之上提出了XX超市财务共享理论模型-- 以BPR为理论基础，在BPR的实施步骤中运用ASME、头脑风暴、德尔菲方法、UML 建模语言，从信息技术采纳的四个影响因素入手，对XX超市的财务共享模式进行流 程再造。再次，分析了XX超市当前存在的财务管理问题，为了解决问题应对外部3C 环境的挑战，XX超市决定建立财务共享模式。最后，从XX超市人、组织、技术、环 境四个因素入手建立财务共享模式，去解决XX超市存在的财务管理问题，并对财务 共享模式的实施效果加以总结。 最后的结果显示，流程再造带来的信息技术在XX超市内部被广为接纳，使财务 共享模式达到了预期的效果。自从财务共享模式实施之后，基础财务人员的数量较以 前下降了13%，造成资金损失的事件0起，公司付款达到了99%的及时率。从各方数 据来看，站在信息技术采纳的视角，运用BPR建立财务共享模式的方式有理、可行并 且获得了成功。 关键词：流程再造；信息技术采纳；财务共享模式；财务共享理论模型 广东工业大学硕士学位论文 Ⅱ ABSTRACT Theglobalizationofeconomynotonlybringsopportunitiestothescaleofdomestic enterprises,butalsofacesmajorchallengesunderthepremiseofvigorousdevelopmentof scale.Withtherapidgrowthofthescaleofenterprises,thefinancialmanagementproblems broughttoenterprisesareincreasinglyprominent.Inthefaceoftheseproblems,moreand morelarge-scaleenterprisesintheworldhavebeguntocarryoutFSSCconstruction.Under thebackgroundofthedevelopmentofexistinghigh-techandinformation,theyarebreaking awayfromthetraditionalfinancialfoundationandbuildinganewmodeoffinancialsharing. Inthispaper,XXsupermarketsuccessfullyestablishedtheprocessoffinancialsharing modelastheresearchobject.Firstly,theresearchstatusoffinancialsharingmodelathome andabroadisanalyzed.Throughliteratureinduction,thetheoreticalbasisofFinancial SharingModel--ProcessReengineeringTheoryandfourfactorsofinformationtechnology adoption--people,organization,technologyandenvironmentaresortedoutandsummarized. Thenonthebasisofthetheoryofprocessreengineeringandtheinfluencingfactorsof informationtechnologyadoption,thispaperputsforwardthefinancialsharingtheoretical modelofXXsupermarket--BasedonBPR,usingthemethodsofbrainstormingandDelphi intheimplementationstepsofBPR,startingwiththefourinfluencingfactorsofinformation technologyadoption,thispaperreengineersthefinancialsharingmodelofXXsupermarket, andthenusesUMLlanguagetothefinancialdepartmentModelinginaunifiedway. Secondly,itanalyzesthecurrentsituationofXXsupermarketmanagementandtheexisting financialmanagementproblems,andpointsoutthefeasibilityandnecessityofXX supermarkettoestablishfinancialsharingmodedrivenby3Cmotivation.Thirdly,usingthe financialsharingtheorymodelofXXsupermarket,thispaperanalyzesthefinancialsharing modeofXXsupermarketfromfouraspectsofhuman,organization,technologyand environment,andfocusesontheredesignoforganizationandbusinessprocess.Finally, implementthedesignresultstosolvethefinancialmanagementproblemsofXX supermarket,andsummarizetheeffectofimplementation. ABSTRACT Ⅲ ThefinalresultsshowthattheinformationtechnologybroughtbyBPRiswidely acceptedinXXsupermarket,whichmakesthefinancialsharingmodeachievetheexpected effect.Sincethesuccessfulprocessreengineeringoffinancialsharingmode,thenumberof basicfinancialpersonnelhasdecreasedby13%comparedwiththepreviousone,andthe timelinessrateofcompanypaymenthasreached99%duetozeroeventscausingcapitalloss. Keywords:Processreengineering；Adoptionofinformationtechnology；FinancialSharing Mode；TheoreticalmodelofFinancial 目录 Ⅳ 目录 摘要...........................................................................................................................................Ⅰ ABSTRACT.............................................................................................................................Ⅱ 目录.........................................................................................................................................Ⅳ CONTENTS...............................................................................................................................Ⅶ 第一章绪论.............................................................................................................................1 1.1研究背景.....................................................................................................................1 1.2研究目的与意义.........................................................................................................1 1.3研究现状.....................................................................................................................2 1.3.1财务共享服务国内外研究现状......................................................................2 1.3.2BPR国内外研究现状.....................................................................................3 1.3.3财务共享模式中信息采纳技术的影响因素..................................................5 1.3.4研究现状不足..................................................................................................7 1.4研究内容与方法........................................................................................................8 1.4.1研究内容..........................................................................................................8 1.4.2研究方法..........................................................................................................8 1.5本章小结....................................................................................................................8 第二章财务共享模式理论分析...........................................................................................10 2.1财务共享模式的概念...............................................................................................10 2.2财务共享模式的理论依据.......................................................................................10 2.2.1流程再造理论................................................................................................11 2.2.2信息技术采纳理论........................................................................................12 2.2.3XX超市财务共享理论模型.........................................................................14 2.3本章小结...................................................................................................................14 第三章XX超市财务管理现状分析....................................................................................16 3.1XX超市企业的概况................................................................................................16 3.2XX超市财务管理现状与弊端..................................................................................16 目录 Ⅴ 3.2.1XX超市管理现状.........................................................................................16 3.2.2XX超市财务管理弊端.................................................................................18 3.3XX超市财务管理弊端应对措施............................................................................19 3.3.1财务共享模式的3C动因.............................................................................19 3.3.2财务共享模式的优势....................................................................................20 3.3.3财务共享模式构建的必要性........................................................................22 3.3.4财务共享模式实施的可行性........................................................................22 3.4本章小结..................................................................................................................23 第四章XX超市财务共享模式设计................................................