哈药集团财务共享服务中心的构建与运行研究

发布时间：2018-05-15 22:04

本文选题：财务共享服务中心 + 财务流程　；参考：《哈尔滨工业大学》2017年硕士论文

【摘要】：20世纪末,财务共享服务中心(FSSC)的概念在欧美国家诞生。经过近十几年的发展,已在全球大型跨国公司及企业集团中得到广泛应用。当财务共享服务中心尚未实施时,全球甚至全国各地的各分公司日益暴露出财务管理标准不一致的问题,有些甚至还导致了大型企业集团出现严重的经营管理问题。例如:机构臃肿,财务人员成本较高,会计核算标准不一致、财务运行效率低下等。于是怎样整合集团企业资源,保障集团总部与分子公司财务集中化、一体化就显得至关重要,在这样的大背景下,财务共享中心模式应运而生。本文通过对哈药集团的财务管理现状进行梳理,采用访谈调研以及员工FTE工作量测算方法发现其在财务管理方面尤其是财务信息使用、财务制度及流程管理和财务人员工作量三个方面存在的问题,并针对哈药集团实际情况分析了其构建财务共享服务中心的迫切性,主要考虑到FSSC的构建具有降低运行成本和财务风险、提升财务管控水平以及促进财务职能转型和决策支撑三个方面的必要性,然后通过对集团规模、财务系统技术、标准化业务流程、成本效益以及风险共治五个方面综合分析哈药集团构建FSSC的可行性。在必要且可行的基础上对财务共享服务中心进行构建,主要包括对其组织架构、服务内容、实施步骤、流程再造以及考核评价等方面进行详细设计,并提炼出构建财务共享服务中心的保障措施。本文以实际企业为研究对象,深入研究哈药集团财务共享服务中心构建及运行情况,旨在对哈药集团在财务管理方面高效运行提供思路,还能够对未来我国大型企业集团尤其是医药类企业构建财务共享服务中心提供一定的借鉴。
[Abstract]:At the end of the 20 th century, the concept of Financial sharing Service Center (FSSC) was born in Europe and America. After nearly ten years of development, has been widely used in the global large-scale multinational corporations and enterprise groups. When the financial sharing service center has not been put into practice, the financial management standards of the branches all over the world and even all over the country have become increasingly inconsistent, some of which have even led to serious management problems of large enterprise groups. For example: the organization is bloated, the financial personnel cost is high, the accounting standard is inconsistent, the financial operation efficiency is low. Therefore, how to integrate group enterprise resources and ensure the financial centralization of the headquarters and sub-subsidiaries of the group is of great importance. Under such a background, the financial sharing center model emerges as the times require. In this paper, the current situation of financial management of Harbin Pharmaceutical Group is combed, and the methods of interview investigation and FTE workload calculation are used to find out that it is used in financial management, especially in the use of financial information. The problems of financial system and process management and the workload of financial personnel are discussed. The urgency of constructing financial shared service center is analyzed according to the actual situation of Harbin Pharmaceutical Group. Considering that the construction of FSSC has the necessity of reducing the operating cost and financial risk, improving the level of financial control, promoting the transformation of financial functions and decision support, and then through the group size, financial system technology, The feasibility of constructing FSSC in Harbin Pharmaceutical Group is analyzed comprehensively from five aspects of standardized business process, cost-benefit and risk management. On the basis of necessity and feasibility, the financial sharing service center is constructed, including the detailed design of its organizational structure, service content, implementation steps, process reengineering and assessment, etc. And the security measures to construct the financial sharing service center are refined. This article takes the actual enterprise as the research object, deeply studies the Harbin medicine group finance sharing service center construction and the operation, in order to provide the train of thought to the Kazakh medicine group in the financial management aspect high efficiency operation, It can also provide some reference for large enterprise groups, especially pharmaceutical enterprises, to construct financial sharing service center in the future.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

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