学位论文原创性声明
本人所提交的学位论文《基于财务共享的A公司财务精细化管理研究》，是在导师
的指导下，独立进行研究工作所取得的原创性成果。除文中已经注明引用的内容外，
本论文不包含任何其他个人或集体已经发表或撰写过的研究成果。对本文的研究做出
重要贡献的个人和集体，均已在文中标明。
本声明的法律后果由本人承担。
论文作者（签名）：
指导教师确认（签名）：
2022年 5月 15日
2022年 5月 15日
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论文作者（签名）：
指导教师（签名）：
2022年 5月 15日
2022年 5月 15日

摘要
随着信息技术的快速发展和经济全球化的加深，公司财务职能逐渐从服务层面走向
了管理层面，财务部门的管理作用显得愈发重要。针对这种情况很多公司结合先进的信
息技术和科学的管理方法，采用财务共享模式改造现有财务管理体系，以实现财务精细
化管理。但要真正达到精细化管理目标，需要对比实施财务共享模式前后财务工作的变
化，研究财务共享对财务工作中的流程规范、效率提高的具体指标，再进一步分析财务
共享中心建立后，财务工作又出现了哪些新问题，研究措施再改进，从而优化提升公司
财务精细化管理水平。
A公司是华北地区知名的新能源开发与运营公司，公司近年来财务工作量呈逐年上
升的趋势，公司整体财务管理的需求与压力不断增加，为应对公司财务管理中暴露出的
各种问题，建立了财务共享中心。本文通过文献调查法、比较分析法、访谈法等研究方
法，对 A公司财务共享中心进行了研究，研究发现在财务共享服务中心建立和运行过程
中产生了新的问题：财务共享系统不完善、流程设计不科学、员工工作满意度低等；又
进一步分析了这些问题产生的原由：系统尚处于磨合期、业务流程缺乏充分的沟通与论
证以及人力资源管理体系不健全；针对上述问题提出了相应的解决措施：持续完善财务
共享系统、完善财务共享流程设计、优化财务共享中心人力资源管理体系。
通过研究总体上可以得出以下结论：财务共享服务中心需要持续优化系统，不断完
善流程设计，要结合业财一线和共享中心工作实际，考虑不同岗位人员的工作难题；要
考虑财务集团整体工作情况进行持续改进，依靠集团、服务集团。在财务共享建设过程
中要掌握好平衡，平稳过渡、行稳致远，注重实现共享中心和企业组织之间的协调，在
企业未来的发展需要和当前的实际条件之间达成协调；并且必须重视人才培养和选拔，
为企业的精细化管理提供必须的人才储备。
关键词：财务共享；公司财务；精细化管理
I

Abstract
With the rapid development of information technology and the deepening of economic
globalization, the financial function of the company has gradually shifted from service level
to management level. In order to strengthen the management of the company, the
management role of the financial department is particularly important. In view of this
situation, many companies combine advanced information technology and scientific
management methods to set up a financial sharing service center to achieve financial
refinement management. In order to achieve the goal of refined management, it is necessary
to study the specific effect of financial sharing on the process specification and efficiency
improvement of financial work by comparing the changes made by financial sharing. Further
more analyzing new index and problems in financial work after the financial sharing center
has been built. this thesis studies improvement measures and provides reference to optimize
and improve the company's financial refined management standard.
Company A is a leading and well-known clean energy development and utilization
company in North China. In recent years, the company's financial workload has been
increasing continuously, the demand and pressure of the company's overall financial
management has been increasing as well. In order to cope with various problems exposed in
the company's financial management, company A undertook the requirements of the Group in
2017. As the pilot unit of financial sharing service center of the Group, the pilot group of
Financial sharing Service Center has been established. After three years of development and
construction, the financial sharing center has been completed and officially launched at the
end of 2020. Taking Company A as the starting point, this thesis analyzes the financial
sharing center of Company A through the research methods of literature survey, comparative
analysis and questionnaire survey, discusses the achievements and experience in the process
of its establishment and operation, and carries out investigation and analysis on various new
problems. This thesis mainly studies from three aspects: financial sharing system perfections,
scientific process design, and employee satisfaction, and analyzes the reasons of these
problems. Some of the main reasons are as follow: the system is still in the period, business
processes lack of adequate communication and argument, and human resources management
system is not sound. By studying these problems and figuring out the corresponding solution
measures that should be taken for the implementation of the safeguard, which could further
improve the refine management ability of company A's financial sharing center.
II
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