本论文的研究以规范性理论分析结合实证案例分析的方法进行研究。规范性理论
分析：大量阅读国内外财务共享服务、信息系统以及管理会计理论的相关文献，形成
较为系统的理论认知。实证案例分析：本文选择作者所在的 C 公司亚太区财务共享服
务中心为例，对财务共享服务进行了深入的研究和分析，结合信息系统和管理会计相
关理论对财务共享服务中心进行优化。通过对 C 公司财务共享服务模式的深入了解，
研究了财务共享服务中心运行过程，探讨了 C 公司财务共享服务中心现行模式存在的
一些问题，并为其更好运行提出相应的完善意见。同时通过对财务共享服务的应用研
究，为有志于建立财务共享服务中心的国内企业提供可借鉴的思路，并在如何提升财
务管理效率和服务水平上带来启示
关键字：财务共享服务，信息系统，流程优化
作 者：李慧华
指导老师：王则斌英文摘要 C 公司亚太区财务共享服务中心优化研究
II
Optimization Research of C Company Asia-Pacific
Financial Shared Service Center
Abstract
With the development of information technology and economy, the society enters the
information era. The application of information technology not only has changed our life,
but also promoted the process of economic globalization. Currently most of the
multinational companies have the global strategy. They have more branches all over the
world, but as the same time the difficulty and complex of management increase. Therefore,
multinational companies need to adjust themselves to adapt to the new environment. In this
background, the shared services model arises at the historic moment. Financial shared
services combine the non-core finance functions and integrate them into the financial
shared services center. Through the analysis of various financial processes, financial shared
services optimize the processes and improve efficiency. At the same time, financial shared
service center integrates the data and resources, standardizes the process and has
professional staff to deal with the business and improve the service quality.
This thesis adopted the method of normative research and case analysis. The writer
systematically studied the papers and theory of both the domestic and aboard about the
financial service, information system and management accounting and have a fully
understanding of them. And for the case analysis, this thesis chose C company Asia Pacific
financial shared services center as an example, combined the theory of information system
and management accounting to optimize the financial shared services center. Based on the
deep understanding of the C company financial shared services model, studied the
financial shared services center operation process, discussed the existing problems of the C
company financial shared services center in the current mode, and provided the advice to
improve the current practice. At the same time, through the research on the application of
the financial shared services, this thesis provided some referential ideas and application
guides to the domestic enterprise who are interested in establishing financial shared
services center and improving financial management efficiency.
Key words: Financial shared service, Information system, Processes optimization
Written by Li Huihua
Supervised by Wang Zebin目 录
1.绪 论.........1
1.1 研究背景和意义 .........1
1.1.1 研究的背景...........1
1.1.2 研究的意义2
1.2 研究方法、研究思路 .2
1.2.1 研究方法....2
1.2.2 研究思路....3
1.3 论文的主要内容及框架 .........3
1.4 本文可能的创新 .........4
2.文献综述及理论分析.........5
2.1 国内外研究综述及简要评析 ..5
2.1.1 财务共享服务研究综述...5
2.1.2 信息系统与财务共享服务关系的研究综述.......7
2.1.3 文献评论...8
2.2 支持本研究的相关理论及简要分析 .9
2.2.1 专业化分工理论...9
2.2.2 财务信息系统理论...........9
2.2.3 流程优化理论.....10
3.C 公司亚太区财务共享服务中心的运行情况... 11
3.1 C 公司的基本情况..... 11
3.2 C 公司亚太区财务共享服务中心的基本情况、服务对象及内容.12
3.3 C 公司亚太区财务共享服务中心的组织架构.........14
3.4 C 公司亚太区财务共享服务中心的信息系统.........15
3.5 C 公司亚太区财务共享服务中心的共享服务主要流程.....15
3.5.1 供应商主数据的建立和管理流程..........15
3.5.2 应付账款业务流程.........16
3.5.3 费用报销业务流程.........18
C 公司亚太区财务共享服务中心优化研究3.5.4 资金管理流程.....18
4.C 公司亚太区财务共享服务中心存在的问题及其分析...........20
4.1 信息系统存在的问题及分析 ...........20
4.2 供应商主数据的建立和管理存在的问题及分析 ...20
4.3 应付账款业务存在的问题及分析 ...21
4.4 费用报销业务存在的问题及分析 ...22
4.5 资金管理存在的问题及分析 ...........23
5.C 公司亚太区财务共享服务中心的优化对策...24
5.1 C 公司亚太区财务共享服务中心的优化目标.........24
5.1.1 标准化流程...
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