近年来，国内大多数的集团公司、企业为了能够有效降低财务管理中的各类风险， 都会选择相对适中的财务集中管理模式来增加员工的工作效率，降低成本，实现经济 利益的最大化。基于大数据、互联网等技术的融合推动了财务共享中心的迅速发展， 实现了传统会计模式向管理会计模式的转变。现如今，大多数的企业开始采用财务共 享模式，如我们所熟知的海尔集团以及中兴通讯。本文通过案例分析法、访谈法、文 献资料法获取相关信息，分析财务共享中心运营管理中存在的相关问题，并提出有效 的解决措施。 本文在财务共享中心被国内外企业广泛应用的背景下，选取GD东北公司作为研究 对象，结合同类型企业运营管理实际情况，运用规模经济理论、流程再造理论、共享 经济理论和本人的实践工作经验深入企业进行研究。首先，对所要开展研究的GD东北 公司财务共享中心的背景和意义进行总结。其次，归纳整理财务共享中心的运营管理 内涵，并阐述财务共享相关理论。再次，分析目前财务共享中心的运营管理现状，采 用多元化的分析方法找出部门的运营管理工作中存在的各类问题。最后，对财务共享 中心运营管理存在的各类问题加以研究和分析，如：培训和人员管理待提高、服务管 理意识低、标准化管理体系未健全、组织管理不完善、信息化系统管理水平低，并针 对上述问题认真查找原因，最终提出加强培训和人员管理、提升服务管理意识、建立 健全标准化体系、优化完善组织管理、提高信息化管理水平等合理化建议。 本文提出的GD东北公司的解决措施对企业今后的运营管理工作起到极强的指导 性作用，有助于部门更好、更快的发展，为企业未来的运营管理工作指明方向。财务 共享模式是企业财务管理的伟大变革，还需要我们在实践中不断去探索。 关键词：财务共享中心，流程再造，运营管理，标准化II Research on operation and management of GD Northeast Company's Financial Sharing Center Abstract In recent years, in order to effectively reduce all kinds of risks in financial management, most of the domestic group companies and enterprises will choose a relatively moderate financial centralized management mode to increase the work efficiency of employees, reduce costs and realize the maximization of economic benefits. The integration of technology based on big data and Internet promotes the rapid development of financial sharing center and realizes the transformation from traditional accounting model to management accounting model. Nowadays, most companies, such as Haier group and ZTE, are adopting the financial sharing model. In this paper, relevant information is obtained by case analysis, interview and literature review, and relevant problems existing in the operation and management of the financial sharing center are analyzed, and effective solutions are proposed. In this paper, under the background that the financial sharing center is widely used by domestic and foreign enterprises, GD Northeast Company is selected as the research object. In combination with the actual operation and management situation of similar enterprises, the theory of economies of scale, process reengineering, sharing economy theory and my own practical work experience are used to conduct in-depth research on the enterprise. Firstly, the background and significance of GD Northeast Company's financial sharing center to be studied are summarized. Secondly, it summarizes and sorts out the connotation of operation and management of financial sharing center, and expounds relevant theories of financial sharing. Thirdly, it analyzes the current operation and management situation of the financial sharing center and uses diversified analysis methods to find out various problems existing in the operation and management work of the department. Finally, various problems existing in financial sharing center operations management research and analysis, such as: training and management to improve staff, low consciousness of service management and standardized management system is not perfect, imperfect organization management, information system management level is low, and seriously to find theIII reasons for these problems, finally put forward to strengthen training and personnel management, enhance service awareness, establishing and perfecting the standardization system, optimizing organization management, and improve the level of informatization management of rationalization proposal. The solutions of GD Northeast Company proposed in this paper play a strong guiding role in the future operation and management of the enterprise, contribute to the better and faster development of the department, and point out the direction for the future operation and management of the enterprise. Financial sharing mode is a great reform of enterprise financial management, which still needs us to explore continuously in practice. Key Words: Financial sharing center,Process reengineering,Operations management,standardizationIV 目录 摘要.........................................................................................................................................I Abstract..................................................................................................................................II 第 1 章 绪论..........................................................................................................................1 1.1 研究背景及意义.....................................................................................................1 1.1.1 研究背景.......................................................................................................1 1.1.2 研究意义.......................................................................................................2 1.2 国内外研究综述.....................................................................................................3 1.2.1 国外研究现状...............................................................................................3 1.2.2 国内研究现状...............................................................................................4 1.2.3 研究述评.......................................................................................................5 1.3 研究的内容和方法.................................................................................................6 1.3.1 研究的内容...................................................................................................6 1.3.2 研究的方法...................................................................................................6 1.3.3 技术路线图...................................................................................................8 1.4 研究创新之处.........................................................................................................8 第 2 章 财务共享中心理论概述..........................................................................................9 2.1 财务共享中心运营管理的相关概念.....................................................................9 2.1.1 财务共享中心的定义...................................................................................9 2.1.2 财务共享中心运营管理的内涵...................................................................9 2.2 财务共享中心的相关理论...................................................................................11 2.2.1 规模经济理论.............................................................................................11 2.2.2 流程再造理论.............................................................................................11 2.2.3 共享经济理论.............................................................................................12 第 3 章 GD 东北公司财务共享中心的运营管理现状.....................................................13 3.1 GD 东北公司财务共享中心基本情况介绍.........................................................13 3.2 GD 东北公司财务共享中心运营管理情况.........................................................15 3.2.1 管控架构及组织功能.................................................................................15 3.2.2 运营模式及职责分工.................................................................................16 3.2.3 运营发展阶段及方向.................................................................................19V 3.3 GD 东北公司财务共享中心的运营管