随着经济全球化、信息技术的飞速发展，企业的财务管理面临着前所未有的挑战。 在此环境下，财务共享应运而生。相对于传统的财务管理模式，财务共享在充分运用信 息网络的基础上，将不同地区、不同组织的财务业务进行有效整合与共享，实现了流程 标准化、规范化，降低管理成本，是企业加强集团管控、促进战略实施的一种财务管理 创新。 本文以A公司为研究对象，结合规模经济理论、组织扁平化理论和流程再造理论， 综合运用文献分析法，案例分析法和实地调研法对A公司财务管理创新进行研究。首先， 通过对文献的梳理，整理了财务共享相关理论。其次，通过对A公司目前的财务管理现 状分析得出A公司存在着集团管控薄弱、流程效率低及会计信息质量低下等问题，并指 出A公司可以通过构建财务共享中心来实现财务管理创新。接着，对A公司的财务管理 创新作出设计，一是前期工作，包括模式选择、共享中心选址和业务范围的确定；二是 实施的方案设计，包括会计组织重组，系统平台构建及核心业务流程进行再造，三是后 续的运营管理，包括标准化管理、安全管理、质量管理、优化管理、绩效管理五个方面。 最后，为了更好地实现A公司财务管理创新，提出需要有管理层、信息系统、人力资源 及风险管理作为保障措施。 最终本文得出以下结论，A公司在构建财务共享后，实现了以下几方面的财务管理 创新：1、在财务组织结构方面，通过成立财务共享中心，重新划分财务核算职能，实 现了组织的创新；2、在信息系统方面，通过建立与完善信息系统推动数据信息的集成 共享，实现了工具的创新；3、在财务业务流程方面，通过对核心业务流程的重新梳理 与标准化再造，实现了流程的创新。 关键词：施工企业财务共享财务管理创新 II RESEARCHONFINANCIALMANAGEMENTINNOVATION OFCOMPANYABASEDONFINANCIALSHARED ABSTRACT Withtherapiddevelopmentofeconomicglobalizationandinformationtechnology,the financialmanagementofenterprisesisfacingunprecedentedchallenges.Inthisenvironment, financialsharedcameintobeingparedwiththetraditionalfinancialmanagementmode, financialshared,basedonthefulluseofinformationnetwork,effectivelyintegratesand sharesthefinancialbusinessofdifferentregionsandorganizations,realizestheprocess standardizationandstandardization,andreducesthemanagementcost.Itisafinancial managementinnovationforenterprisestostrengthengroupcontrolandpromotethe implementationofstrategies. ThispapertakesCompany A astheresearchobject,combiningthetheoryofscale economy,thetheoryoforganizationflatteningandthetheoryofprocessreengineering,using themethodsofliteratureanalysis,caseanalysisandon-the-spotinvestigationtostudythe financialmanagementinnovationofCompany A .Firstofall,throughtheliteraturereview,the relevanttheoriesoffinancialsharedaresortedout.Secondly,throughtheanalysisofthe currentfinancialmanagementsituationofCompany A ,itisconcludedthattherearesome problemsinCompany A ,suchasweakgroupmanagementandcontrol,lowprocessefficiency andlowqualityofaccountinginformation.ItalsopointsoutthatCompany A canrealize financialmanagementinnovationbyconstructingfinancialsharedcenter.Then,itdesignsthe financialmanagementinnovationofCompany A .Thefirstisthepreliminarywork,including themodeselection,thelocationofthesharedcenterandthedeterminationofthebusiness scope,andthesecondistheplandesignoftheimplementation,includingthereorganization oftheaccountingorganization.Thethirdisthefollow-upoperationmanagement,including standardizationmanagement,safetymanagement,qualitymanagement,optimization managementandperformancemanagement.Finally,inordertobetterrealizethefinancial III managementinnovationofCompany A ,itisnecessarytohavemanagement,information system,humanresourceandriskmanagementasthesafeguardmeasures. Finally,thispaperdrawsthefollowingconclusions.Aftertheestablishmentoffinancial shared,Company A hasachievedthefollowingfinancialmanagementinnovations:1.Inthe financialorganizationstructure,throughestablishingthefinancialsharedcenter,redividing thefinancialaccountingfunction,theinnovationoftheorganizationhasbeenrealized.2.In theinformationsystem,throughestablishingandperfectingtheinformationsystem,the integrationandsharedofdataandinformationhasbeenpromoted,realizedtheinnovationof thetool;3.Inthefinancialbusinessprocessaspect,throughtothecorebusinessprocess reorganizationandthestandardizationreengineering,hasrealizedtheprocessinnovation. KEYWORDS:constructionenterprise；financialshared；financialmanagement innovation IV 目录 摘要...........................................................................................................................................I ABSTRACT...................................................................................................................................II 第一章绪论...............................................................................................................................1 1.1研究背景及意义..................................................................................................................1 1.1.1研究背景..........................................................................................................................1 1.1.2选题意义..........................................................................................................................2 1.2文献综述与理论基础..........................................................................................................2 1.2.1文献综述..........................................................................................................................2 1.2.2财务共享理论基础..........................................................................................................7 1.3研究内容及方法................................................................................................................10 1.3.1研究内容........................................................................................................................10 1.3.2研究方法........................................................................................................................12 第二章A公司财务管理现状分析.........................................................................................13 2.1A公司财务管理简介........................................................................................................13 2.1.1A公司简介....................................................................................................................13 2.1.2A公司财务管理情况....................................................................................................13 2.2A公司财务管理存在的问题............................................................................................16 2.2.1管控能力薄弱与管理成本高........................................................................................16 2.2.2信息系统未能有效发挥协作关系................................................................................17 2.2.3流程效率不高................................................................................................................17 2.2.4会计信息质量不高........................................................................................................18 2.2.5资金管理缺乏................................................................................................................18 2.3A公司财务管理创新的必要性........................................................................................19 第三章财务共享下A公司财务管理创新的设计................................................................20 3.1A公司财务共享实施的前期工作....................................................................................20 3.1.1模式选择........................................................................................................................20 V 3.1.2共享中心选址................................................................................................................21 3.1.3业务流程范围确定.......................................................................................................22 3.2A公司财务共享模式实施方案........................................................................................22 3.2.1财务组织重组................................................................................................................22 3.2.2系统平台构建