近年来财务共享服务模式作为新型的财务管理模式，以整合资源、提升效率 达到企业精细化管理的要求。财务共享服务业务的流程是财务共享服务模式的基 础，通过将简单、重复、可智能化的财务共享服务业务的流程，形成标准化和系 统化，达到提升流程效率及降低运营成本。随着外部环境变化和信息技术的发展， 财务共享服务业务的流程应不断地优化才能达到共享业务的效率。所以，在理论 和实践中都是在不断地探索它，是我们一个重要的研究方向。 本文以兆驰股份为研究对象，运用财务共享服务的相关理论对兆驰股份财务 共享服务业务的流程进行优化研究。通过梳理财务共享服务及财务共享服务业务 的流程的相关理论；介绍现行兆驰股份财务共享服务业务的流程的基本情况包含 整体流程、三大关键财务共享服务业务的流程，分析整体流程、三大关键财务共 享服务业务的流程，指出整体流程、三大关键财务共享服务业务的流程之间存在 的主要问题。依据财务共享服务业务的流程再造理论对现实问题的分析，构建财 务共享服务业务的流程优化的方案，具体包括目标与原则，优化整体流程、三大 关键财务共享服务业务的流程。同时提出兆驰股份财务共享服务业务的流程优化 的实施保障措施。 本文的研究成果应用于兆驰股份财务共享服务业务的流程优化，达到进一步 提高效率、降低运营成本、提升公司财务管理水平及推动信息化步伐作用。同时， 本文研究可以为即将实施财务共享服务业务的流程优化的公司提供参考与借鉴 意义。 关键词：财务共享服务，业务流程再造，持续优化 MBA学位论文 作者：陈清华 兆驰股份财务共享服务业务的流程优化研究 II PROCESS OPTIMIZATION STUDY OF THE FINANCIAL SHARING SERVICE BUSINESS OF ZHAOCHI SHARES Abstract In recent years, the financial sharing service model, as a new financial management model, has been used to integrate resources and improve efficiency to meet the requirements of fine management of enterprises. The process of financial sharing service business is the foundation of the financial sharing service model, which improves process efficiency and reduces operating costs by standardizing and systematizing the process of simple, repetitive, intelligent financial sharing service business. With the change of external environment and the development of information technology, the process of financial sharing service business should be continuously optimized in order to achieve the efficiency of the sharing business. Therefore, in theory and practice are constantly exploring it is an important research direction of ours. In this paper, the relevant theory of financial sharing service is used to optimize the process of Zhaochi share stake financial sharing service business. By combing the relevant theory of the process of financial sharing service and financial sharing service business, introducing the basic situation of the current share financial sharing service business includes the overall process, the process of the three key financial sharing service business, analyzing the overall process, the process of the three key financial sharing service business, and pointing out the overall process, There are major issues that exist between the processes of the three key financial sharing services businesses. Based on the analysis of the real problems of the process reengineering theory of the financial sharing service business, the process optimization scheme of the financial sharing service business is constructed, including the objectives and principles, and the process of optimizing the overall process and the three key financial sharing service business. At the same time, the implementation of the safeguard measures for the process optimization of the financial sharing service business of Zhaochi shares is put forward. The research results of this paper are applied to the process optimization of the MBA学位论文 作者：陈清华 兆驰股份财务共享服务业务的流程优化研究 III financial sharing service business of Zhaochi shares, so as to further improve efficiency, reduce operating costs, improve the level of financial management of the company and promote the pace of information technology. At the same time, this paper studies the reference and reference significance for the companies that will implement the process optimization of the financial sharing service business. Keywords: financial sharing services, business process reengineering, continuous optimization MBA学位论文 作者：陈清华 兆驰股份财务共享服务业务的流程优化研究 IV 目 录 中文摘要 ................................................. I Abstract ................................................ II 第一章 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 ................................................ 2 1.3 研究内容与基本思路 .......................................... 3 1.3.1 研究内容 ................................................ 3 1.3.2 研究思路 ................................................ 3 1.3.3 研究方法 ................................................ 4 第二章 财务共享服务的相关理论基础 ........................ 7 2.1 财务共享服务理论 ............................................ 7 2.1.1 共享服务本质 ............................................ 7 2.1.2 财务共享服务内涵 ........................................ 8 2.2 财务共享服务业务的流程理论 ................................. 11 2.2.1 财务共享服务业务的流程定义 ............................. 11 2.2.2 财务共享服务业务的流程主要内容 ......................... 11 2.3 财务共享服务业务的流程再造理论 ............................. 12 2.3.1 业务流程再造理论内涵 ................................... 12 2.3.2 业务流程再造实施要素 ................................... 14 第三章 兆驰股份财务共享服务业务的流程现状分析 ........... 17 3.1 公司概况 ................................................... 17 3.1.1 兆驰股份主营业务概况 ................................... 17 3.1.2 兆驰股份信息化管理概况 ................................. 18 3.2 兆驰股份财务共享服务业务的流程现状 ......................... 19 MBA学位论文 作者：陈清华 兆驰股份财务共享服务业务的流程优化研究 V 3.2.1 财务共享服务的成立背景 ................................. 19 3.2.2 财务共享服务的整体概况 ................................. 20 3.2.3 财务共享服务业务的流程运行现状 ......................... 22 3.2.4 财务共享服务业务的流程运行成效 ......................... 25 3.3 兆驰股份财务共享服务业务的流程存在的问题 ................... 26 3.3.1 整体流程设计不合理 ..................................... 27 3.3.2 三大关键业务流程存在的问题 ............................. 28 3.3.3 信息流不规范 ........................................... 33 第四章 兆驰股份财务共享服务业务的流程的优化方案 ......... 36 4.1 财务共享服务业务的流程优化目标和原则 ....................... 36 4.1.1 财务共享服务业务的流程优化目标 ......................... 36 4.1.2 财务共享服务业务的流程优化原则 ......................... 36 4.2 整体流程设计优化方案 ....................................... 37 4.3 三大关键业务流程优化方案 ................................... 40 4.3.1 费用报销业务流程具体优化方案 ........................... 40 4.3.2 订单与应收账款业务流程具体优化方案 ..................... 41 4.3.3 资金业务流程具体优化方案 ............................... 42 4.4 信息流优化方案 ............................................. 44 第五章 兆驰股份财务共享服务业务的流程优化方案的实施保障措施 ........................................................ 46 5.1 财务共享服务业务的流程优化方案的实施 ....................... 46 5.1.1 财务共享服务业务的流程再造实施步骤 ..................... 46 5.1.2 财务共享服务业务的流程再造方案实施计划 ................. 47 5.1.3 实施重点与难点 ......................................... 47 5.1.4 实施效果预期 ........................................... 48 5.2 财务共享服务业务的流程优化方案的保障措施 ................... 48 5.2.1 制度保障 ............................................... 48 5.2.2 资源保障 ............................................... 48 5.2.3 完善信息化系统 ......................................... 49 MBA学位论文 作者：陈清华 兆驰股份财务共享服务业务的流程优化研究 VI 5.2.4 加强人员培训 ........................................... 50 第六章 结论与展望 ....................................