大连理工大学专业学位硕士学位论文
摘
要
21世纪以来，全球化经济加速发展，越来越多的跨国企业和国内企业均选择建立财
务共享中心来提升企业的核心竞争力。根据《2020 年中国共享服务领域调研报告》
[1]
显示，截止到2020年底，国内建立的财务共享中心已经远远超过2018年的412家。财
务共享中心已经是一种财务管理模式的创新和大部分大中型企业的首选，也是企业在进
行全球性业务扩张的有力保障。V集团作为全球最大的成衣制造及销售上市公司之一，
自2012年开始探索财务外包模式到2019年正式运营自己的财务共享中心模式，通过模
仿其他企业的管理模式出现很多水土不服的现象。因此V集团管理者决心制定出适合集
团的运行模式和管理理念，其中精益管理理念作为最成功的企业运营管理方法之一也备
受V集团青睐。
本文以V集团财务共享中心作为研究对象，详细分析了V集团现状，建立财务共享
中心初期遇到的管理问题。通过理论知识分析，包括运营管理、组织行为学、领导学等
理论知识，进一步大量运用运营管理中的精益管理体系对V集团的管理问题进行了深入
的分析，挖掘V集团财务共享中心运营管理过程中的流程、制度、管理等问题，从而提
出精益管理理念下的文化创新和解决方案。为此作者本人亲自成立了全新的质量管理团
队来保证精益管理理念的应用和推广，同时提供高质量服务以及卓越的流程计划。在解
决方案实施的基础上也提出了V集团财务共享中心运营管理的保障措施：制定月度内外
一致的汇报机制，提升流程透明度，创造积极沟通环境；建立项目评价及奖励机制，宣
传并打造集团项目英雄计划；培养兴趣小组成为V集团财务共享中心精益管理理念传播
的“星星之火”。
虽然财务共享中心在不同阶段都应该有适合于自己的管理模式，仍然期望通过本文
的研究和结论可以给更多的财务共享中心的发起者、管理者和一线员工提供一些借鉴，
从而提高企业的管理成本效率，提升集团企业财务管理水平；为希望从事财务共享中心
运营及质量管理工作的爱好者提供学习的材料，得到更多的晋升和发展机会；也为各行
各业的学者提供一份真实的财务共享中心运营范本，通过理论联系实践，提升对理论知
识的掌握。
关键词：运营管理；财务共享；精益管理
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V集团财务共享中心精益管理案例研究
A Case Study on the Lean Management in
Finance Shared Services Center of V Group
Abstract
Since the 21st century, with economic globalization development is accelerating, more
and more multinational companies and domestic companies are choosing to establish
financial shared service center to improve their core competitiveness, according to the
research report of 2020 China Shared service areas: that the number of domestic established
shared service center by the end of Y2020 has surpass the number of Y2018 with 412, shared
service center is new innovative mode of financial management and become the first choice
for most of the large and medium-sized enterprises, it is also the foundation for the expansion
in global business. V Group as one of the world's largest apparel manufacturing and sales
company, earlier since 2012 it had begun to explore the financial outsourcing model, when it
comes to 2019,it’s the first year of an era that V Group formally started operate their own
center, at the beginning V Group try to imitate other enterprise management mode, apparently
it’s not suitable for V Group, thus the management team made their decision on developing a
suitable operation model, the Lean Management concept as one of the most successful
enterprise operation management concept which is much more accepted by V Group.
Based on the actual case study of V Group financial shared service center, the article
analyze the current situation of V Group, try to find the Management problems since the
shared service center had been set-up, the analysis was also based on the theoretical
knowledge, including Operations Management, Organizational Behavior, Leadership etc.,
based on the above theory the article further explore what are the real problem for V Group by
deeper studying the Lean Management concept under the Operations Management, in terms
of the process, system, management for V Group, thus put forward the corresponding
innovative solutions by utilizing the Lean Management concept, then the author set up a
quality management team to ensure the long-term implementation of the Lean Management
concept, quality assurance and the pursuit of excellence. finally the safeguard measures are
putting forward: Safeguards include establishing a consistent monthly internal and external
reporting mechanism, increasing the transparency and creating a positive communication
environment; Established the project evaluation and reward mechanism to promote the project
hero environment; Volunteer interest group set-up to become the "spark of fire" , who are the
ambassador of Lean Management concept for V Group shared service center.
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大连理工大学专业学位硕士学位论文
Although different shared service centers should have their own management modes at
different stages, the research and conclusions of this article are expected to provide some
reference for more Entrepreneurs, Managers and Front-line employees of shared service
centers, so as to improve the productivities and efficiencies and to enhance the financial
management level of group enterprises; To provide best practices for people who want to
engage in the operation and quality management of shared service center, then they may get
more promote and development opportunities; It also provides a real case study of the
operation for a shared service center for scholar which could promote a deeper understanding
of the theoretical system by linking theory with practice.
Key Words：Operations Management; Financial Shared Center; Lean Management
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