I 摘要 经济发展新常态下，信息技术的广泛应用使得企业的外部环境和内部条件 发生深刻变化，企业管理对财务运作支撑能力和风险管控能力提出了新的要求。 特别是业务分布区域广泛、子公司众多的集团企业为了满足业务扩张后的集团 管控需要，财务管理职责已从侧重交易处理向重视决策支持转变，需要财务人 员走向业务前线，参与业务部门的预算管理、成本分析、效益评估等工作。 Z集团长期以来专注于中高端酒店投资和运营管理，目前拥有33家成员酒 店企业，已逐步发展成为一家具有区域主导影响力、辐射全国的酒店集团。近 年来，Z集团业务上的变革及发展同时带来了财务管理转型的需求。随着集团规 模的不断扩大，现行的财务管理模式面临诸多挑战：财务流程效率低且风险管 控滞后，财务职能难以充分发挥，业务与财务系统集成化程度低，财务运营管 理成本居高不下，无法有效支撑集团发展战略等等。Z集团客观上迫切需要重新 规划集团的财务职能，整合财务资源，降低财务管理成本，提高财务管理的效 率和透明度，加强财务对业务的决策支持，进而强化集团的核心竞争力。 本文通过梳理国内外财务共享服务中心的相关文献资料，充分研究了财务 共享服务中心的适用性、建立的条件以及应用价值。通过实地调研与访谈调查， 总结了Z集团现行财务管理模式存在的问题，并剖析了Z集团建立财务共享服 务中心的必要性和可行性。通过进一步结合理论研究及借鉴已构建财务共享服 务中心的成功案例经验，本文为Z集团财务共享服务中心设计了详细的构建方 案，包括顶层设计、业务流程再造设计、组织架构与职能设计、信息系统集成 设计、运营管理制度设计等，并提出了构建过程中将面临的风险及应对措施， 最终构建满足Z集团业务发展要求的财务共享服务中心。 Z集团通过构建财务共享服务中心，一方面，提高了交易处理的核算效率和 质量，释放更多的财务资源用于集团的战略支持、业务的决策支持，从而全面 促进企业财务管理水平的提升，提高集团的资源整合能力与核心竞争力；另一 方面，对那些正准备实施财务共享服务中心的企业特别是同行业、同等规模集 团企业来说，本文也具有一定的指导意义和借鉴价值。 关键词：财务管理模式财务共享服务中心流程再造 Abstract III Abstract Theexternalenvironmentandinternalconditionsofenterpriseshaveundergone profoundchangeswiththenewnormalofeconomicdevelopmentandtheextensive applicationofinformationtechnologyintheInternetera.Businessmanagementhas putforwardnewrequirementsforfinancialoperationsupportcapabilities,risk managementandcontrolcapabilities.Inparticular,groupenterpriseswhichhave widebusinessdistributionareaandnumeroussubsidiariespursuestosatisfytheneeds ofgroupmanagementandcontrolafterbusinessexpansion.Theresponsibilitiesof financialmanagementhaveshiftedfromfocusingontransactionprocessingto decisionsupportingwhichrequiresfinancialstafftoundertaketheforefrontbusiness andparticipateinbudgetmanagementofbusinessunits,costanalysis,benefit assessment,etc. Foralongtime,ZGroupfocusesonmid-gradeandhigh-gradehotelinvestment andoperationmanagement.Atpresent,ithas33memberhotelcompaniesandhas graduallydevelopedintoahotelgroupwithregionalleadinginfluences.Inrecent years,thetransformationanddevelopmentofZGroup'sbusinesshasbroughtthe needforfinancialmanagementtransformationatthesametime.Withthecontinuous expansionoftheGroup'sscale,themodelofcurrentfinancialmanagementfaces manychallenges:inefficientfinancialprocessesandhystereticmanagementofrisks, financialfunctionsaredifficulttofulfill,managementcostsremainhigh,financial valueisnotfullyutilizedwhichcannotbeeffectivelysupportingthegroup's developmentstrategyandsoon.Objectivelyspeaking,TheZGroupurgentlyneedsto re-planthefunctionalpositioningoftheGroup'sfinances,tointegratefinancial resources,toreducemanagementcosts,toimprovemanagementefficiencyand transparency,tostrengthenfinancialdecisionsupportforbusinessandtostrengthen theGroup'scorecompetitivenessatlast. BycombingtherelevantreferencesofFinancialSharedServiceCentersat domesticandabroad,thethesisfullystudiestheapplicabilityofthefinancialsharing 华侨大学硕士学位论文 IV servicecenter,itsestablishmentconditionsanditsapplicationvalue.Through on-the-spotinvestigationandinterview,thethesisanalyzesthecurrentsituationofZ Group'sfinancialmanagement,summarizestheproblemswhichneedtobesolved urgentlyinfinancialmanagement,andanalyzesthenecessityandfeasibilityofZ Group'sestablishmentofFinancialSharedServiceCenter.Basedonthetheoretical researchandtheexperienceofthesuccessfulcasestudyoftheFinancialShared ServiceCenter,theconstructionplanoftheZGroup'sFinancialSharedService Centerwasdesigned,includingtheoveralldesignofthesharingcenter,thebusiness processreengineering,thedesignoftheorganizationalplan,andtheintegrationof informationsystem,thedesignoftheoperationmanagementsystem,etc.Meanwhile, thethesisproposesthepossiblerisksaswellascounteringmeasuresandthesuitable FinancialSharedServiceCenterforZGroupisfinallybuilt. BybuildingtheFinancialSharedServiceCenter,ZGrouphasimprovedthe efficiencyandqualityoftransactionprocessingandreleasedmorefinancialresources forthesupportofGroup'sstrategicandbusinessdecision.Thus,ZGroupisfully promotingtheimprovementofcorporatefinancialmanagementandimprovingthe Group'sresourceintegrationcapabilityandcorecompetitiveness.Ontheotherhand, ithascertainguidingsignificanceandreferencevalueforthoseenterprisesthatare preparingtoimplementtheFinancialSharedServiceCenter,especiallyforthesame industryandthesamesizedgroupenterprises. Keywords:FinancialmanagementmodelFinancialSharedServiceCenter Processreengineerin 目录 V 目录 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国内外相关研究综述.......................................................................................3 1.2.1国外相关研究综述....................................................................................3 1.2.2国内相关研究综述....................................................................................4 1.2.3国内外相关研究文献述评........................................................................6 1.3研究内容及研究方法.......................................................................................7 1.3.1研究内容....................................................................................................7 1.3.2研究方法....................................................................................................9 1.4研究创新之处...................................................................................................9 第2章财务共享服务中心概述及理论基础..........................................................10 2.1财务共享服务中心概述.................................................................................10 2.1.1财务共享服务中心的概念及意义..........................................................10 2.1.2财务共享服务中心的适用性及构建模式..............................................11 2.1.3财务共享服务中心与传统财务管理模式的比较..................................13 2.2财务共享服务中心的理论基础.....................................................................14 2.2.1规模经济理论..........................................................................................14 2.2.2流程再造理论..........................................................................................15 2.2.3组织扁平化理论......................................................................................15 2.3本章小结.........................................................................................................16 第3章Z集团财务共享服务中心的构建背景......................................................17 3.1Z集团基本情况介绍.....................................................................................17 3.2Z集团现行财务管理模式运行状况.............................................................18 3.2.1财务管控方式..........................................................................................18 3.2.2财务人员结构......................