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大数据时代基于财务共享服务的A集团资金管理

发布时间:2018-03-23 01:24

  本文选题:财务共享服务 切入点:数据 出处:《重庆理工大学》2017年硕士论文 论文类型:学位论文


【摘要】:随着大数据的发展和普及,云会计技术已经逐渐改变了企业管理会计基础设施和开发部署应用程序的方式,云会计下的财务共享服务是一种在互联网上随时随地利用各种终端设备(如智能手机、台式和笔记本电脑等)按需访问财务共享服务云会计平台的服务模式,它把大量单个计算服务器通过高速局域网集群化并构成财务共享服务中心,形成可即时伸缩动态适应流量负载变化的弹性服务。A集团作为国内电器研发制造的领军企业,在资金管理上还存在许多不足,如何在大数据时代基于财务共享服务模式建立起较为完善的资金管理方式成为亟待解决的问题。本文首先对资金管理、云会计和财务共享服务等相关理论进行叙述,再从资金账户设置、资金收支和资金风险控制三个方面阐述A集团资金管理现状并对存在的问题进行分析。接着根据A集团存在的问题以及问题分析,结合云会计下财务共享服务对资金管理的影响分析,提出A集团资金管理的框架模型和流程设计。以云会计下财务共享服务中心框架模型为核心,构建云会计下基于财务共享服务的A集团资金管理框架模型,然后进一步针对资金预算管理、资金控制管理、资金监督管理和资金考核管理开展流程设计。而后对资金管理转型、资金管理部门、外汇风险和资金管理系统等方面提出实施建议,这可能对建设大数据时代基于财务共享服务的A集团资金管理有着重要帮助。最后文章通过A集团的案例分析,得出结论:企业应该综合自身资金管理的困境和特点,适当选择财务共享服务模式和大数据技术,以取得更好的经营效益为目标,不断完善资金管理。
[Abstract]:With the development and popularization of big data, cloud accounting technology has gradually changed the enterprise management accounting infrastructure and the way of developing and deploying applications. The financial sharing service under cloud accounting is a service mode that can access the cloud accounting platform on demand by using all kinds of terminal devices (such as smart phone, desktop, notebook computer, etc.) anytime and anywhere on the Internet. It turns a large number of single computing servers into clusters through high-speed local area networks and forms a financial sharing service center, forming a flexible service. A group of flexible services, which can instantly scale and dynamically adapt to the change of traffic load, is the leading enterprise in domestic electrical appliance R & D and manufacturing. There are still many deficiencies in fund management, how to establish a more perfect fund management mode based on financial shared service mode in big data's time has become a problem to be solved urgently. Related theories such as cloud accounting and financial sharing services are described, and then set up from the capital account, This paper expounds the current situation of capital management in Group A and analyzes the existing problems from the three aspects of capital income and expenditure and capital risk control. Based on the analysis of the influence of financial sharing service on fund management under cloud accounting, this paper puts forward the framework model and flow design of group A's fund management. The core of this paper is the financial sharing service center framework model under cloud accounting. This paper constructs a fund management framework model of group A based on shared financial services under cloud accounting, and then aims at fund budget management and capital control management. Fund supervision and management and fund assessment management are to be carried out in a process design. Then, suggestions are put forward on the transformation of fund management, fund management departments, foreign exchange risk and fund management system, etc. This may be of great help to the construction of group A capital management based on shared financial services in big data era. Finally, through the case study of group A, the paper draws a conclusion that enterprises should synthesize the difficulties and characteristics of their own capital management. Select appropriate financial sharing service mode and big data technology, to achieve better operating efficiency as the goal, constantly improve the capital management.
【学位授予单位】:重庆理工大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F426.6;F406.7

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