随着全球经济的迅速发展,越来越多的跨国集团,尤其一批以世界500强为首的跨

国企业在全球内高度扩张。然而,随着公司规模的日益壮大,产品多元化问题、经营国

际化等一系列规模扩张所带来的集团经营成本的不断增加,管理效率的不断降低等问题

使得众多跨国企业想要寻找一种新的管理模式去解决这一问题。经过众多企业多年的实

践,财务共享服务模式已被公认为是解决这些问题的最有效、经济的一种新型管理模式。

在中国,ADM通过投资、收购、吸收合并等方式逐渐扩大其规模,正处于高度扩张

的发展时期。于此同时,随之带来的集团经营成本快速增加,营运效率逐渐降低等问题

制约了集团的发展速度。为了在中国的长远发展,ADM计划将原有的传统分散的财务管

理模式向新型的财务共享服务管理模式转变。

本文通过对共享服务和财务共享服务理论研宄,结合ADM在中国发展以及管理模式

的基础上,对ADM在中国建立财务共享服务中心的必要性和可行性进行分析,重点阐述

了 ADM中国区财务共享服务中心的组建过程和实施评价,并且指出此项管理模式的变革

对ADM集团的积极意义。

关键词:共享服务,财务共享服务中心,流程,跨国企业

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华东理工大学硕士学位论文

Financial Shared Services model research and practice

--based on ADMfs case analysis

Abstract

With the rapid development of global economy, more and more multinational group

especially a group of the world's top 500 multinational corporations lead to the highly

expansion in the world. However, with the rapid expansion in the scale of companies,

increasing product diversification,internationalization and a series of problems caused the

expansion of the group operating costs, management efficiency continuously reduce so that

many multinational companies want to find a new management mode to solve this problem.

Through the practice of many years,financial shared services model has been recognized as a

kind of new management mode which is the most effective, economical solutions for these

problems.

In China,ADM is in the development period of highly expansion through investment,

acquisition and merger. In the meanwhile, ADM is restricted during the development of the

group because of rapid increase of group operating costs and inefficiency operation. In order

to further development in the China, ADM plans to transfer its financial management mode of

the original traditional to new financial shared service managanent mode.

Based on the research of principle share services and financial share services and

combined with ADM development and management in China. I analyses the necessity and

feasibility of establish financial shared services center in China especially focusing on the

process of formation of ADM evaluation Financial Shared Services Center and its

implementation, and points out the positive significance of this the change of management

mode of ADM group.

Key words: Shared services, Financial Shared Services Center, Process,Multinational

Companies