当今社会，行业竞争日益激烈，很多集团企业意识到在单位产品利润空间有限的情况下， 只有通过压降产品成本，提高运营效率，在规模效益的有利推动之中，以相对较低的单位成 本和优质的服务水平来保证业务提升和品牌扩展，才有可能战胜行业竞争对手，获取最多的 市场份额和最高的企业利润。在此时代背景下，作为降低运行成本、优化业务流程、提高运 营效率、增加创利空间的新型企业财务管理模式，财务共享服务应运而生。对我国跨地区经 营的大型集团企业来说，实施财务共享服务战略，推广财务共享服务运作模式，实现财务共 享服务带来的低成本和高效率的经营优势，不仅是当前市场和行业激烈竞争态势下的现实选 择，也是谋求企业不断提升和长远发展的重要策略。另外，对于我国很多集团企业来说，财 务部门尚未在企业管理效能中发挥核心作用，也未能在企业规划蓝图中确立核心地位，因此 结合内外部环境和主客观条件，集团企业为了保持长久市场竞争力，其远期发展目标就是要 充分挖掘财务管理潜力，提高综合竞争能力。 本文在查阅了国内外相关研究成果的基础上，结合实际财务管理工作经验，对财务共享 服务的基础知识进行阐述，主要包括财务共享服务的概念、主要形式和与其他财务模式的比 较，分析了财务共享服务相关的影响要素，阐述了财务共享服务的价值体现。随后结合个案 分析，说明D航空集团公司构建财务共享服务模式的现实急迫性，探讨了财务共享服务模式 的构建环节和构建过程中可能出现的困难与解决措施，明确了财务共享服务模式的考核评估 机制。根据D航空集团公司财务共享服务模式第一阶段的实际运行情况，通过建立数据模型 来对已完成阶段取得的经济效益进行评估，同时对D航空集团公司实施财务共享服务模式后 的运行成果、出现的问题和解决方案及企业远景发展目标进行了综合评价。最后本文进行了 全文总结，并对企业未来发展作了展望，希望本文对财务共享服务模式的相关研究可以给国 内外其他集团公司一些启示和借鉴作用。 关键词：财务共享服务，模式构建，评价研究 D航空集团公司财务共享服务模式的构建与评价研究 II ABSTRACT In today's society, the industry competition is becoming increasingly fierce. Many group enterprises realize that under the circumstance of limited profit margin per unit product, only by reducing product cost, improving operation efficiency. In the advantageous promotion of scale efficiency, to ensure business promotion and brand expansion with relatively low unit cost and high quality service level, it is possible to defeat industry competitors and obtain the largest market share and the highest corporate profits. In this context, as a new enterprise financial management mode, which can reduce operating costs, optimize business processes, improve operational efficiency and increase profit-making space, financial sharing services emerge as the times require. implementing the strategy of Financial Sharing service, promoting the operation mode of financial sharing service and realizing the low cost and high efficiency advantages brought by financial sharing service are not only the realistic choice under the current fierce competition situation in the market and industry, but also the important strategy for the continuous improvement and long-term development of enterprises. In addition, for many group enterprises in China, the financial department has not yet played a central role in the efficiency of enterprise management, nor has it established a core position in the blueprint of enterprise planning. Therefore, in order to maintain long-term market competitiveness, the long-term development goal of group enterprises is to fully tap the potential of financial management and improve their comprehensive competitiveness in the light of internal and external environment and subjective and objective conditions. On the basis of consulting the relevant research results at home and abroad and combining with the practical experience of financial management, this paper expounds the basic knowledge of Financial Sharing service, mainly includes the concept of financial Shared services, main forms and comparison with other financial modes of Financial Sharing service. Then analyzes the influencing factors of financial shared service and expounds the value embodiment of financial shared service. After that, this article combined with case analysis, illustrates the practical urgency of D Aviation Group in constructing the financial Shared service model, discusses the construction links of the financial Shared service model and the possible difficulties and solutions in the construction process, and clarifies the assessment mechanism of the financial shared service model. According to D Aviation Group company financial shared services model of the first phase of the actual operation situation, through the establishment of data model to assess the economic benefits of phase has been completed, at the same time to D aviation group, after the implementation of financial Shared services model, the company's operating results, the problems and solutions, and comprehensive evaluation of enterprise long-term development targets. Finally, this paper 南京航空航天大学硕士学位论文 III summarizes the full text, and makes a prospect for the future development of the enterprise, hoping that this paper on the financial sharing service model can give some enlightenment and reference to other groups at home and abroad. Keywords: Financial Shared Service, Model building, Evaluation research 南京航空航天大学硕士学位论文 V 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文献研究现状 ............................ 3 1.2.1国外文献研究现状 ............. 3 1.2.2国内文献研究现状 ............. 4 1.2.3 文献述评 ............................ 6 1.3研究内容和研究方法 ................ 7 1.3.1研究内容 ............................. 7 1.3.2研究方法 ............................. 8 1.4 技术路线图 8 1.5 本章小结 .... 9 第二章 财务共享服务的理论基础 10 2.1财务共享服务的基础概念 ...... 10 2.1.1财务共享服务的概念 ....... 10 2.1.2财务共享服务的主要形式 .............................. 11 2.1.3财务共享与财务分散、财务集中的比较 ...... 12 2.2财务共享服务相关影响要素 .. 13 2.2.1战略管理 ........................... 13 2.2.2流程管理 ........................... 13 2.2.3组织管理 ........................... 14 2.2.4系统管理 ........................... 14 2.3实施财务共享服务的价值体现 ............................. 14 2.3.1优化服务流程 ................... 14 2.3.2提升管理效率 ................... 16 2.3.3降低业务成本 ................... 16 2.3.4助力远期规划 ................... 16 2.4本章小结 ... 17 第三章 D航空集团公司财务共享服务模式的构建 ... 18 3.1 构建财务共享服务模式的现实急迫性 ................ 18 3.1.1 财务管理成本过高 .......... 18 D航空集团公司财务共享服务模式的构建与评价研究 VI 3.1.2 财务管控能力弱化 .......... 19 3.1.3财务人力资源浪费 ........... 19 3.1.4财务管理理念滞后 ........... 20 3.2 财务共享服务模式构建过程 . 20 3.2.1考察调研测评环节 ........... 20 3.2.2流程梳理设计环节 ........... 21 3.2.3组织结构选择环节 ........... 22 3.2.4共享中心选址环节 ........... 23 3.2.5项目实施重点环节 ........... 24 3.2.6细节完善优化环节 ........... 24 3.3 财务共享服务模式构建过程中可能的困难和解决措施 ................... 25 3.3.1传统财管理念的束缚 ....... 25 3.3.2职工角色定位模糊 ........... 26 3.3.3前期投入成本巨大 ........... 26 3.3.4系统兼容测算复杂 ........... 27 3.4 建立财务共享服务模式考核评估机制 ................ 28 3.4.1 设定财务共享服务业绩考核目标 ................. 28 3.4.2 建立量化考核的指标体系 ............................. 29 3.4.3 建立综合考评的绩效系统 ............................. 29 3.4.4 建立全面防控的风险评估机制 ..................... 31 第四章 D航空集团公司财务共享中心经济效益评估 .............................. 33 4.1 评估体系设定 ......................... 33 4.1.1 确定评估维度 .................. 33 4.1.2 构建层次分析模型 .......... 33 4.1.3 构建模糊分析模型 .......... 37 4.2 评估结果分析 ......................... 40 4.2.1 指标权重分析 .................. 40 4.2.2 模糊综合评估得分分析 .. 41 第五章 D航空集团公司财务共享服务模式运行评价 .............................. 43 5.1 财务共享服务模式运行成果 . 43 5.1.1会计人员得到合理配置 ... 43 5.1.2 企业成本得到有效控制 .. 44 5.1.3 管控流程更加科学合理 .. 45