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2022年 05月 24日
中原工学院
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中原工学院硕士学位论文
摘要
随着经济全球化的不断深入，我国企业快速成长，企业组织不断扩张，会面临财务
组织效率不断降低、成本持续增长等问题，迫切需要财务转型。企业发展初期采取传统
财务管理模式不断壮大，但管理模式已经不能跟上企业现在的发展需求，企业财务转型
模式中，以财务共享服务作为变革突破，成为新兴趋势。建立标准化的流程作业，引用
财务共享服务这种新的管理模式，形成较为明显的优势，得到很多大型集团企业的认可。
因此，探讨国内的集团企业在应用财务共享服务方面实践经验，对企业转型有重要的现
实意义。
本文以国内中型企业 XY 公司为研究对象，采用文献研究、访谈等方法，发现 XY
公司原有财务管理存在审批效率低、人工审核易出错、各公司会计核算不统一、不能及
时管控子公司资金等问题，结合 XY公司实际情况，分析财务共享服务的可行性与必要
性，对 XY公司应用财务共享服务的原则、职能、应用路径等进行设计。根据 XY公司
的企业规模与发展战略，整体应用选择分三期规划方式，目前一期应用已完成，包括改
进组织架构、构建信息化系统、优化业务流程等过程。最后运用层次分析法与模糊综合
评价法对 XY公司一期应用进行评价，可知整体效果属于较好，以此为基础提出需以管
理层重视并营造良好的环境、强化公司内部控制并防范风险等措施，保障第二、三期的
财务共享应用实施。
XY 公司财务共享服务应用的研究，会对未来采用财务共享服务进行企业管理的我
国中型企业提供一定的参考价值，让这些企业从中得到启发，顺利完成财务转型。
关键词：企业财务管理；财务共享；流程再造；效果评价
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中原工学院硕士学位论文
Abstract
With the deepening of economic globalization, the rapid growth of Chinese enterprises
and the continuous expansion of corporate organizations will face problems such as the
continuous reduction of the efficiency of financial organizations and the continuous increase
of costs, and financial transformation is urgently needed. In the early stage of enterprise
development, the traditional financial management model has been used for continuous
growth, but the management model has been unable to keep up with the current development
needs of the enterprise. In the financial transformation model of the enterprise, the financial
sharing service as a breakthrough has become an emerging trend. The establishment of
standardized process operations and the introduction of the new management model of
financial shared services have formed a relatively obvious advantage, which has been
recognized by many large group companies. Therefore, it is of great practical significance for
enterprise transformation to discuss the practical experience of domestic group enterprises in
the application of financial shared services.
This paper takes the domestic medium-sized company XY Company as the research
object, using literature research, interviews and other methods, and finds that the original
financial management of XY Company has low approval efficiency, manual review is prone
to errors, the accounting of each company is not unified, and the subsidiary funds cannot be
controlled in time. Based on the actual situation of XY Company, analyze the feasibility and
necessity of financial shared services, and design the principles, functions, and application
paths of XY Company's application of financial shared services. According to the enterprise
scale and development strategy of XY Company, the overall application is planned in three
phases. The first phase of the application has been completed, including improving the
organizational structure, building an information system, and optimizing business processes.
Finally, the first-phase application of XY Company is evaluated by using the analytic
hierarchy process and fuzzy comprehensive evaluation method. It can be seen that the overall
effect is relatively good. Based on this, it is proposed that the management should pay
attention to and create a good environment, strengthen the company's internal control and
prevent risks Measures to ensure the implementation of financial sharing applications in the
second and third phases.
The research on the application of XY company's financial shared service will provide
certain reference value for medium-sized enterprises in my country that use financial shared
services for enterprise management in the future, so that these enterprises can be inspired and
successfully complete their financial transformation.
Keywords: Enterprise Financial Management; Financial Sharing; Process Reengineering;
Effect Evaluation
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