摘要
摘要
在经济全球化、信息技术变革以及企业管理思想转型的大背景下,财务共享
服务模式已引起了学术界与实务界的普遍关注。国内集团型企业虽然在建设和
运营财务共享服务的过程中累积了不少经验，但由于财务共享服务建设周期长、
投资大，所以人员工作效率低、系统支持程度不高、运营管理薄弱等问题也逐
渐暴露。本文对Y省电网公司财务共享服务案例进行研究，介绍了公司财务共
享服务实施的背景、建立的过程，通过外部对标和内部调研，剖析其在战略与
组织、流程与制度、系统与数据、人员与发展、绩效管理方面存在的问题，结
合公司战略、系统建设、人员配备等现状，分别从组织架构变革、流程体系优
化、信息系统强化、人才培养创新及绩效管理提升五个方面，制定多步走、渐
进式优化策略。通过统一规划、统一制度、统一平台等手段，最终落实“四个
中心”战略价值定位，完成一流财务共享服务体系优化方案设计，对持续提升Y
省电网公司财务共享服务的运营价值具有参考意义，也是对财务共享服务案例
研究的补充，同时为同类企业财务共享服务构建、运营、优化提供借鉴。
关键词：财务共享服务；财务转型；运营优化；大数据；效率
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Abstract
Abstract
Under the background of economic globalization, information technology
reform and enterprise management thought transformation, the financial shared
service model has attracted widespread attention in academic and practical circles.
Although domestic group enterprises have accumulated a lot of experience in the
process of building and operating financial shared services, due to the long
construction cycle and large investment of financial shared services, the problems of
low staff efficiency, low system support and weak operation management are
gradually exposed. This paper studies the case of Financial Sharing Service of Y
power grid company, introduces the implementation background and establishment
process of the company's financial sharing service, analyzes its problems in strategy
and organization, process and system, system and data, personnel and development
and performance management through external benchmarking and internal
investigation, and combines the current situation of the company's strategy, system
construction and staffing, Formulate multi-step and gradual optimization strategies
from five aspects: organizational structure reform, process system optimization,
information system strengthening, talent training innovation and performance
management improvement. By means of unified planning, unified system and unified
platform, finally implement the strategic value orientation of "four centers" and
complete the optimization scheme design of first-class financial sharing service
system, which has reference significance for continuously improving the operation
value of Financial Sharing Service of Y provincial power grid company. It is also a
supplement to the case study of financial sharing service, and provides a basis for the
construction of financial sharing service for similar enterprises Provide reference for
operation and optimization.
Key
words:financial
sharing
service;Financial
transformation;Operation
optimization;Big data;efficiency
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目录
目录
第一章绪论....................................................................................1
第一节研究的背景及意义........................................................................1
一、研究背景................................................................................................................1
二、研究意义................................................................................................................2
第二节国内外研究综述............................................................................3
一、国外研究综述........................................................................................................3
二、国内研究综述........................................................................................................4
三、文献评述................................................................................................................6
第三节研究的方法及技术路线................................................................7
一、研究方法................................................................................................................7
二、技术路线................................................................................................................8
第四节研究的创新之处............................................................................9
一、研究视角................................................................................................................9
二、分析方法................................................................................................................9
第二章相关概念和理论基础.......................................................10
第一节相关概念......................................................................................10
一、财务共享服务......................................................................................................10
二、财务转型..............................................................................................................11
第二节理论基础 ..................................................................................12
一、业务流程优化理论..............................................................................................12
二、规模经济理论......................................................................................................13
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。。。以下略