大连理工大学专业学位硕士学位论文
摘
要
在经济全球一体化的大背景下，越来越多的中国企业开始在全球范围内配置资源、
快速扩张以寻求新的利润增长点。规模的扩张和分支机构的不断增加给企业带来了成本
以及风险管控等方面的挑战。另一方面，信息技术的迅猛发展，尤其是以云计算、大数
据、人工智能为代表的新技术的出现，给传统的财务工作带来了诸多变革，企业传统的
财务管理模式面临严峻挑战。而财务共享作为一种创新型财务管理模式以优异的资源配
置表现应运而生。通过对企业资源尤其是财务资源的有效配置，财务共享使得财务核算
标准化、一体化、效率化，一定程度上释放业务财务的劳动力促进了业财融合，通过规
模效应为企业降低了成本。不仅如此，财务共享通过统一的信息化平台对企业业务流程、
数据的集中管控，实现了管理者对整个集团资金、采购、财务指标的可视化管理，降低
了企业的内控风险，很好地满足了企业规模化发展的需要。
本文通过对国内外相关文献的研究分析，找出目前财务共享领域的最佳实践，结合
财务共享理论、业务流程再造理论以及精益管理理论，采用定量研究、文献研究等方法
深入剖析了财务共享这种创新的财务管理模式，接着以 CW公司为对象全面研究了财务
共享中心的构建问题。对 CW公司财务共享中心的搭建，本文首先从该领域的研究背景
及意义出发，归纳总结了国内外的研究现状，阐明了研究思路、方法及框架。其次，通
过对 CW公司财务管理现状的分析，指出了现有财务管理模式中存在的主要问题，结合
CW公司现有的组织架构及业务模式，分析了其构建财务共享服务中心的可行性和必要
性，进而给出了构建原则、总体思路并详细阐述了组织架构搭建、系统平台搭建及流程
再造方案。最后，概括了 CW公司财务共享服务中心构建的四个主要保障措施，通过对
财务共享实施前后 CW公司在运营成本、财务信息质量及风控能力等指标上的对比，对
其实施效果进行了评价。
通过对 CW公司财务共享服务中心的构建研究，本文在企业财务流程及组织再造、
系统平台搭建等方面给出了行业中较为领先的方案，为计划或者正在构建财务共享中心
的企业尤其是不动产咨询行业提供了有价值的参考，具有一定的借鉴和指导意义。
关键词：财务共享服务中心；业务流程再造；财务管理；组织架构；系统平台
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CW公司财务共享服务中心构建研究
Research on the Construction of Financial
Shared Service Center of CW Company
Abstract
In the context of economic globalization, more and more Chinese enterprises begin to
allocate resources globally and expand business rapidly to seek new profit growth opportunities.
The continuous expansion of business scale and branches have brought challenges to
enterprises in terms of cost and risk control. On the other hand, the rapid development of
information technology, especially the emergence of new technologies represented by cloud
computing, big data and artificial intelligence, has brought many changes to the traditional
financial work, and the traditional financial management mode of enterprises is facing severe
challenges. As an innovative financial management model, financial shared services arise at the
historic moment with excellent performance in resource management. Through effective
allocation of enterprise resources, especially financial resources, financial shared services
makes the accounting process standardized, integrated and efficient, promotes the business and
finance integration by releasing controlling staff’s capacity to some extent, and reduces the
operational cost for enterprises through achieving economies of scale. Moreover, through
centralized control of business process and data on a shared information platform, financial
shared services make the management realized the visual management on the cash flow,
procurement and financial indicators of the whole group, reduced the risks of internal control,
and well met the demands of large-scale development of enterprises.
Through the research and analysis of relevant domestic and foreign literatures, this paper
finds out the current best practices in the field of financial shared services, based on the theory
of financial shared services, business process reengineering and Lean management, this paper
adopted case analysis, literature research and other methods to deeply analyze this innovative
financial management model and then take CW company as a practical case to comprehensively
study the construction of financial shared service center. For the construction of CW company's
financial shared service center, this article firstly summarizes the present research situation at
home and abroad, illustrated the research way, approaches, and the framework from the
perspective of the research background and significance of this field. Second, through analyzing
the current situation of the financial management in CW company, this paper points out the
main problems existed in current financial management model, based on the existing
organizational structure and business model in CW company, this paper analyses the feasibility
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大连理工大学专业学位硕士学位论文
and necessity of establishing financial shared services center, and then listed the principle,
general idea of FSSC construction, meanwhile, elaborated the organizational structure, system
platform and process reengineering scheme in terms of FSSC construction. Finally, this paper
summarizes the four major safeguard measures of CW company's financial shared service
center construction, and evaluates the deployment effect of CW company's financial shared
service center by comparing CW company's performance indicators such as operational cost,
financial information quality, risk control capability before and after the financial shared service
center construction.
Through the research on the construction of the CW company’s financial shared service
center, this article gives a relatively leading solution in the industry in terms of corporate
financial process and organization reengineering, system platform construction, etc. It provides
a valuable reference for enterprises that are planning to establish or in the progress of their
financial shared service center construction, especially for enterprises in real estate consulting
industry, has great guiding and reference significance.
Key Words：Financial Shared Service Center; Business Process Reengineering;
Financial Management; Organization Structure; System Platform
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