摘要
随着共享理念和共享实际应用的发展，技术信息手段的进一步完善，共享模
式在企业财务管理等综合职能部门得到广泛的推广和应用。现阶段，信息技术在
不同行业的发展，已成为集团进行企业内部成本控制的有效运作模式。财务共享
将企业财务部门间业务重复、相同和标准化的财务流程集中到一个独立的财务共
享系统，借助规模经济、组织结构扁平化等理论促进企业经营效率的提高，从而
节约企业的综合成本。财务共享作为企业共享服务的重要组成，其流程的优化管
理是企业实现持续发展的重要途径，对企业资源管理的优化配置具有重要的现实
意义。
本文采用文献分析、案例分析法和归纳研究法。对国内外财务共享、财务管
理转型相关理论进行基础理论分析。结合当前企业面临的财务共享背景，以H集
团财务管理转型为案例研究对象，通过提出问题--分析问题--解决问题的思路。
从财务发展战略、财务管理职能定位、财务团队建设和财务共享转型发展四个方
面对H集团的概况进行阐述，分析H集团转型前面临的问题以及转型的必然性。
在此基础上对H集团财务共享服务体系的实施、成效以及转型进行分析，从而提
出财务共享对企业财务管理转型的建议，为正在或将要进行财务管理转型的集团
企业提供参考。
关键词：财务共享；财务管理转型；资源配置
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Abstract
With the development of the sharing concept and the practical application of
sharing, as well as the further improvement of technical information support, sharing
model has been widely promoted and applied in comprehensive functional
departments such as enterprise financial management. At present, the development of
information technology in different industries has become an effective operation mode
for groups to control internal costs of enterprises. Financial sharing integrates
repetitive, identical and standardized financial processes between financial
departments into an independent financial sharing system, and enhances business
efficiency by deploying theories such as scale economy and flattening of the
organizational structure, thus saving cost for enterprises. As an important component
of enterprise shared services, financial sharing not only serves as an essential way for
enterprises to achieve sustainable development, but also projects practical significance
for the optimal allocation of enterprise resource management.
Based on literature analysis, case studies and inductive research methods, this
paper conducts basic theoretical analysis of theories related to financial sharing and
financial management transformation at home and abroad. Against the backdrop of
the current financial sharing faced by enterprises, the case study will focus on H
Group's financial management transformation, following the procedure of asking
questions -- analyzing problems -- solving problems. Through analyzing financial
development strategy, financial management function positioning, financial team
building and financial sharing transformation and development, the general situation
of H Group is elaborated, and the problems faced by H Group before its
transformation and the inevitability of transformation will be understood. In this way,
the implementation, effectiveness and transformation of H Group's financial shared
service system are justified, which can contribute to coming up with suggestions on
financial sharing for the transformation of enterprise financial management, as well as
providing reference for group enterprises that are undergoing or will undergo financial
management transformation.
Key word:Financial Sharing; Financial management transformation; Resource
allocation
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目录
摘要................................................................I
Abstract...........................................................II
目录..............................................................III
1绪论..............................................................1
1.1研究背景....................................................1
1.2文献综述....................................................2
1.2.1国外文献综述...........................................2
1.2.2国内文献综述...........................................3
1.2.3文献述评...............................................4
1.3研究内容和研究方法..........................................5
1.3.1研究内容...............................................5
1.3.2研究框架...............................................6
1.3.3研究方法...............................................6
1.4研究目的和意义..............................................7
1.4.1研究目的...............................................7
1.4.2研究意义...............................................7
1.5创新点......................................................8
2概念界定与理论基础................................................9
2.1概念界定....................................................9
2.1.1财务共享...............................................9
2.1.2财务管理转型..........................................10
2.1.3资源配置..............................................12
2.2理论基础...................................................13
2.2.1规模经济理论..........................................13
2.2.2组织结构扁平化理论....................................14
2.2.3集团管控理论..........................................14
3 H集团财务管理转型案例研究.......................................16
3.1 H集团概况..................................................16
3.1.1财务发展战略..........................................16
3.1.2财务管理职能定位......................................17
3.1.3财务团队建设..........................................18
3.1.4财务共享转型发展......................................18
3.2 H集团财务管理转型前面临的问题..............................20
III
。。。以下略