I 摘要 随着市场经济飞速发展，我国已经成为全球第二大经济体，再加之“一带一路” 战略的大力推进,加快了我国经济与世界各国接轨的步伐。我国一些大型企业集团相继 利用资金、生产、经营、管理和技术等方面优势，在国内外通过直接设立或兼并重组 等方式组建新的分、子公司，致力于集团公司多元化发展，致使企业集团分、子公司 数量越来越多、行业范围越来越广、规模越来越大以及企业集团管理幅度不断增大， 传统财务管理模式已经越来越难于满足企业集团高速发展需要，主要表现为规模不经 济、运行管理成本高、母子公司信息不对称以及生产运营管理效率低。近几年来，随 着“大智移云”（大数据、智能化、移动互联网、云计算）的出现，我国国务院也印 发《关于积极推进“互联网+”行动的指导意见》（国发〔2015〕40号）促进“互联 网+”在我国各行业各领域的应用，以便形成经济发展新业态。由于“大智移云”新 技术有助于企业集团财务管理转型，于是，许多大型企业集团纷纷采用基于新信息技 术的财务共享服务模式进行企业集团财务管理。但由于企业集团每个分支机构距离较 远而且分散，每个分支机构都有一套完整的生产、经营和管理体系，在由传统财务管 理模式向财务共享模式转变时，必然会在战略选择、组织管理、流程再造、信息系统 以及人员转型等方面进行变革，从而引发各种值得亟待研究和解决的风险。 本文通过设计S集团公司财务共享服务风险与风险后果调查表，实地调研S集团 公司有关战略选择、组织管理、流程再造、信息系统和人员转型等五大类风险以及风 险后果数据，进行排序分析、主成分分析、风险类别与风险后果相关分析，针对性提 出S集团公司财务共享服务模式下的风险防控措施，以期帮助S集团公司提高财务共 享服务质量和运行效率。同时，本论文提出的有关风险防控措施也为我国其他企业集 团的财务共享服务风险管控提供参考借鉴，推动财务管理水平不断提升。 关键词：财务共享服务；风险识别；风险评价；风险管理 论文类型：专题研究 西南科技大学硕士学位论文 II ABSTRACT Withtherapiddevelopmentofthemarketeconomy,Chinahasbecometheworld'ssecond largesteconomy,andthevigorouspromotionofthestrategyof"onebeltandoneroad"has acceleratedthepaceofChina'seconomicintegrationwithothercountriesintheworld. Somelarge-scaleenterprisegroupsinChinahavesuccessivelyusedtheiradvantagesin capital,production,operation,managementandtechnologytoestablishnewbranchesand subsidiariesathomeandabroadthroughdirectestablishmentormergerandreorganization. Theyarecommittedtothediversifieddevelopmentofgroupcompanies,resultingin increasingnumberofbranchesandsubsidiaries,widerscopeofindustries,largerscaleand rangeofenterprisegroupmanagement.Thetraditionalfinancialmanagementmodehas becomemoreandmoredifficulttomeettheneedsoftherapiddevelopmentofenterprise groups,whichismainlymanifestedinthediseconomyofscale,thehighcostofoperation andmanagement,theasymmetricinformationbetweenparentcompanyandsubsidiary company,andthelowefficiencyofproductionandoperationmanagement.Inrecentyears, withtheemergenceof"DaZhiYiYun"(Bigdata,Intellectualization,MobileInternet, CloudComputing),ourStateCouncilalsoissuedthe"guidingopinionsonactively promotingthe"Internet+"action(GuoFa[2015]40)toactivelypromotetheapplication of"Internet+"invariousfieldsofourindustryinordertoformanewformatofeconomic development.Becausethenewtechnologyof"DaZhiYiYun"ishelpfultothefinancial managementtransformationofenterprisegroups,manylargeenterprisegroupshave adoptedthefinancialsharingservicemodebasedonthenewinformationtechnologyto carryoutthefinancialmanagementofenterprisegroups.However,sinceeachbranchofthe enterprisegroupisfarawayandscattered,ithasacompletesetofproduction,operationand managementsystem.Whenitchangesfromthetraditionalfinancialmanagementmodeto thefinancialsharingmode,itwillinevitablymakechangesinstrategicselection, organizationalmanagement,processreengineering,informationsystemandpersonnel transformation,whichleadstovariouskindsofurgentresearchandtheriskofresolution. Thispaperdesignsthequestionnaireoffinancialsharingserviceriskandriskconsequence ofSgroupcompany,whichinvestigatesfivekindsofrisksandriskconsequencedataofS groupcompany,includingstrategicchoice,organizationalmanagement,process reengineering,informationsystemandpersonneltransformation,carryingoutranking analysis,principalcomponentanalysis,riskcategoryandriskconsequencecorrelation analysis,puttingforwardtheLtdriskpreventionandcontrolmeasuresunderthesharing servicemodeinordertohelpSgroupcompanyimprovethequalityandoperation efficiencyoffinancialsharingservices.Atthesametime,theriskpreventionandcontrol measuresputforwardinthispaperalsoprovidereferencefortheriskmanagementand controloffinancialsharingservicesofotherenterprisegroupsinChina,andpromotethe ABSTRACT III continuousimprovementoffinancialmanagementlevel. KEYWORDS:Financialsharingservice,Riskidentification,Riskevaluation,Riskmanagement TYPEOFTHESIS:ThematicResearch 西南科技大学硕士学位论文 IV 目录 1绪论.....................................................................................................................................1 1.1研究背景与研究意义.............................................................................................1 1.1.1研究背景.....................................................................................................1 1.1.2研究意义.....................................................................................................4 1.2国内外研究现状.....................................................................................................5 1.2.1国内外风险管理研究现状.........................................................................5 1.2.2国内外财务共享服务研究现状.................................................................7 1.2.3国内外财务共享服务风险管理研究现状.................................................8 1.2.4国内外研究述评.........................................................................................9 1.3研究目的与研究方法...........................................................................................10 1.3.1研究目的...................................................................................................10 1.3.2研究方法...................................................................................................10 1.4研究内容与研究框架...........................................................................................10 1.4.1研究内容...................................................................................................11 1.4.2研究框架...................................................................................................11 1.5主要创新点...........................................................................................................12 2财务共享及风险管理理论基础.......................................................................................13 2.1相关概念...............................................................................................................13 2.1.1财务共享相关概念...................................................................................13 2.1.2风险管理相关概念...................................................................................14 2.1.3财务共享服务风险管理概念...................................................................15 2.2财务共享、风险管理理论...................................................................................16 2.2.1财务共享理论...........................................................................................16 2.2.2风险管理理论...........................................................................................17 3S集团公司财务共享服务概述及风险识别....................................................................19 3.1S集团公司财务共享服务概述............................................................................19 3.1.1S集团公司基本概况................................................................................19 3.1.2S集团公司财务共享服务历程................................................................19 3.1.3S集团公司财务共享服务实施方法........................................................21 3.1.4S集团公司财务共享服务效果................................................................22 3.2S集团公司财务共享服务风险识别方法与范