随着我国居民汽车保有量的不断增加，为汽车服务业的发展提供了重要的机遇。汽车服务业也 面临着各种各样的发展风险和竞争同质化问题。汽车服务业如果仅依靠传统的业务发展模式，无法 为企业赢得更为有利的发展环境。企业要想在激烈的竞争中占据主导地位，就必须要转变传统的财 务管理模式，重视财务集约化管理。财务共享中心的构建，能够推动企业的管理变革，也能够实现 资源的集中管理。财务共享服务的这些特点，能够切实解决我国当前汽车服务市场连锁经营类企业 面临的这些问题并同时发挥出财务管理的作用。因此，财务共享服务中心的构建成为汽车服务市场 连锁经营类企业当前必须关注与研究的课题。 本文以XX汽车营销商集团为案例进行分析，明确当前汽车营销商行业的特点和XX营销商集 团财务管理的现状，对当前集团财务管理中存在的问题进行合理地分析，也进一步明确构建财务共 享中心的必要性；结合汽车营销商集团的实际情况，对其财务共享中心构建的保障策略进行分析与 探讨。研究发现：（1）XX汽车营销商集团的财务管理存在财务人员管理水平欠缺、财务制度执行 力度不到位、财务监管不到位和业财融合水平偏低等问题；（2）XX汽车营销商集团存在构建财务 共享中心的必要性且具备可行性，应从机构设置、业务流程再造、服务范围和信息系统等方面构建 其财务共享中心建设方案，并从评估与设计阶段、构建阶段、运行阶段、考核阶段四个阶段保证共 享中心建设方案的实施；（3）XX汽车营销商集团应该结合实际情况，加强管理层的支持，实现人 力资源的有效整合并完善业务流程，做好风险控制等等，从而保障财务共享中心的顺利应用。 希望本文的研究能够为国内同行业企业今后在建立财务共享服务中心的道路上提供理论依据指 导和实践经验借鉴。 关键词：汽车营销商；财务共享中心；构建；应用 iii Abstract WiththecontinuousincreaseofcarownershipinChina,itprovidesanimportant opportunityforthedevelopmentofautomobileserviceindustry.Theautomobileservice industryisalsofacingavarietyofdevelopmentrisksandcompetitionhomogenization.Ifthe automobileserviceindustryonlyreliesonthetraditionalbusinessdevelopmentmode,it cannotwinamorefavorabledevelopmentenvironmentfortheenterprise.Inordertoachieve furtherdevelopmentatpresentandinthefuture,theenterprisemustcombinetheoverall managementandfinancialmanagement,especiallyforthechainoperationtypeenterprises withincreasinglylargescaleandcomplexbusinessnetwork.Financialsharingserviceisnot initiatedbythefinancialdepartment,butcomesintobeingwiththemanagementreformofthe groupcompany.Behinditistheunificationoffinancialrightsandthecentralizedmanagement ofenterprisefundsandresources.Thesecharacteristicsoffinancialsharedservicescan effectivelysolvetheseproblemsfacedbychainenterprisesinthecurrentautomobileservice marketinChinaandplayaroleinfinancialmanagement.Therefore,theconstructionof FinancialSharingServiceCenterhasbecomeasubjectthatmustbepaidattentiontoand studiedbythechainoperationenterprisesintheautomobileservicemarket. ThispapertakesXXautomarketinggroupasanexampletoanalyze,clarifythe characteristicsofthecurrentautomarketingindustryandthecurrentsituationofXXAuto MarketingGroup'sfinancialmanagement,analyzetheproblemsinthecurrentgroup's financialmanagementreasonably,andfurtherclarifythenecessityofbuildingaFinancial SharingCenter;combinedwiththeactualsituationofautomarketinggroup,thispaper analyzestheconstructionofitsfinancialsharingcenterTheobstaclestrategyisanalyzedand discussed.Itisfoundthat:(1)thefinancialmanagementofXXautomarketinggrouphassome problems,suchasthelowqualityoffinancialpersonnel,theimperfectfinancialsystem,the inadequatefinancialsupervisionandthelowlevelofindustryfinanceintegration;(2)XXauto marketinggrouphasthenecessityandfeasibilitytobuildafinancialsharingcenter,which shouldbefromtheaspectsoforganizationsetting,businessprocessreengineering,service scopeandinformationsystemBuilditsfinancialsharingcenterconstructionplan,andensure theimplementationofthesharingcenterconstructionplanfromtheevaluationanddesign iv stage,constructionstage,operationstageandassessmentstage;(3)XXautomarketinggroup shouldcombinetheactualsituation,fromthemanagementsupport,humanresource integration,businessprocessimprovement,riskcontrolandinformationsystemimprovement, etc.toensurethefinancialsharingEnjoytheconstructionofthecenter. Itishopedthattheresearchofthispapercanprovidetheoreticalguidanceandpractical experiencefordomesticenterprisesinthefuturetoestablishfinancialsharingservicecenter. Keywords:Automobiledealers;FinancialSharingcenter;Construction;Application v 目录 第一章绪论.........................................................................................................................1 1.1研究背景................................................................................................................1 1.2研究目的和意义....................................................................................................2 1.2.1研究目的.....................................................................................................2 1.2.2研究意义.....................................................................................................3 1.3国内外研究现状....................................................................................................3 1.3.1国外研究现状.............................................................................................3 1.3.2国内研究现状.............................................................................................4 1.3.3研究述评.....................................................................................................6 1.4研究内容和方法....................................................................................................6 1.4.1研究内容.....................................................................................................6 1.4.2研究方法.....................................................................................................7 第二章财务共享中心及其理论基础................................................................................9 2.1财务共享中心........................................................................................................9 2.1.1相关概念.....................................................................................................9 2.1.2我国企业财务共享中心建设历程...........................................................10 2.1.3财务共享中心的服务模式.......................................................................11 2.1.4财务共享中心的构建要素.......................................................................12 2.1.5企业集团打造共享中心的驱动力...........................................................13 2.2共享服务的理论基础..........................................................................................14 2.2.1组织结构扁平化理论...............................................................................14 2.2.2竞争优势理论...........................................................................................14 2.2.3规模经济理论...........................................................................................15 2.2.4业务流程再造理论...................................................................................15 第三章XX汽车营销商集团及其财务管理现状.............................................................17 3.1我国汽车营销商集团发展概况........................................................................17 3.2XX汽车营销商集团基本情况..........................................................................18 vi 3.3XX汽车营销商集团财务管理现状..................................................................19 3.3.1人员素质基本达标.................................................................................20 3.3.2财务制度执行力度不到位....................................................................20 3.3.3资金重视程度和监管不到位................................................................21 3.3.4业财融合水平欠缺................................................................................21 第四章XX汽车营销商集团财务共享中心的构建..........................................................23 4.1XX汽车营销商集团构建财务共享中心的必要性和可行性...........................23 4.1.1必要性分析.......................................................