大连理工大学专业学位硕士学位论文
摘
要
随着经济全球化的不断发展，财务流程已经开始出现显著的变化。从原始的手工装
订凭证到全体岗位无纸化操作、从从前的专人专岗到财务流程规范化全员操作、从最初
的手工记账和手动核算报表到 ERP系统及自动化系统逐渐介入。现代化的飞速发展一
直深深的影响着国内外财务流程的变革。很多公司业发展了跨国业务。目前，为了方便
统一化财务管理，高效汇总全公司整体财务数据，快速做出对公司有利的决策。诸多企
业已经在公司内部建立了财务共享中心，并且逐步改进现有流程，引入现代化工具实现
财务现代化发展。
本文结合 HR公司亚太地区财务共享中心的总账部门财务岗位进行深入研究。首先，
本文将系统的叙述论文研究对象的背景资料，并且引出财务共享中心的概念。同时，结
合全球发展方向和从国内外资料中查询总结出的经验，分析财务流程改进对当前发展的
重要性。其次，补充相关理论知识，阐述财务流程和业务流程再造的理论和概念。介绍
机器人流程自动化的概念和 ERP系统的概念，简要说明机器人流程自动化和 ERP系统
和财务流程改进起到的作用和影响。最后，根据以上的分析和总结阐述财务流程梳理对
企业发展的意义及重要性。再次，逐步介绍 HR公司财务共享中心的情况及现状，梳理
文中重点研究的亚太区财务共享中心的具体财务流程。然后将重点问题聚焦在总账财务
流程的工作之中。详细罗列分析为何选定总账部门作为此次研究的财务流程部门，并且
结合发展情况，选择三个典型的流程，并进一步分析阐述选择典型的流程的原因和意义。
再次，根据挑选出来需要改进的具体流程进行问题分析，结合相关的国内外理论和实践
研究锁定流程中出现的问题，加深了解具体流程并分析产生问题的原因，找寻风险点和
问题点进行重点剖析。最后，本文将针对相应的流程问题提出解决方案，并类比改进前
后的方案，列举出具体的改进成果，以便 HR公司可以依据研究成果，具体落实流程改
进的方案。让 HR公司可以逐步转向精益的公司目标，即提高工作效率和标准，节省人
力成本，完成“降低成本，提高质量和提高效率”的目标。
本文沿着发现问题、分析问题、解决问题的思路。研究 HR公司财务共享中心的行
业环境及 HR公司现在财务流程管理的现状，梳理了财务流程相关理论介绍，进一步剖
析影响流程的原因，提出财务流程面临的问题。与此同时引入业务流程再造理论和机器
人自动化，阐述机器人自动化对财务流程改进的影响，并提出解决方案。
关键词：财务共享中心；财务流程改进；机器人自动化
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HR公司总账财务流程改进研究
Research on the Improvement of General Ledger Financial Process in HR
Corporation
Abstract
With the continuous development of economic globalization, financial processes have
begun to undergo significant changes. From the original manual binding of vouchers to the
paperless operation of all positions, from the previous dedicated staff to standardized financial
processes and full-staff operations, from the initial manual accounting and manual accounting
statements to the ERP system and automated systems gradually intervened. The rapid
development of modernization has been deeply affecting the reform of financial processes at
home and abroad. Many companies have developed multinational businesses. At present, in
order to facilitate unified financial management, efficiently summarize the overall financial
data of the entire company, and quickly make decisions that are beneficial to the company.
Many companies have established financial sharing centers within their companies, and have
gradually improved existing processes and introduced modern tools to achieve financial
modernization.
This thesis combines the financial position of the general ledger department of the HR
Company’s Asia Pacific Financial Sharing Center to conduct an in-depth study. First of all, this
thesis will systematically narrate the background information of the research object of the thesis,
and introduce the concept of the financial sharing center. At the same time, combined with the
global development direction and the experience summed up from domestic and foreign data,
analyze the importance of financial process improvement to current development. Secondly,
supplement relevant theoretical knowledge; expound the theory and concept of financial
process and business process reengineering. Introduce the concept of robotic process
automation and the concept of ERP system; briefly explain the role and influence of robotic
process automation, ERP system and financial process improvement. Finally, according to the
above analysis and summary, it explains the significance and importance of financial process
combing to the development of the enterprise. Once again, gradually introduce the situation and
status quo of the HR Company’s financial sharing center, and sort out the specific financial
process of the Asia-Pacific financial sharing center that is the focus of the thesis. Then focus the
key issues on the work of the general ledger financial process. A detailed analysis of why the
general ledger department was selected as the financial process department of this study, and
combined with the development situation, choose three typical processes, and further analyze
the reasons and significance of choosing a typical process. Third, analyze the problems
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大连理工大学专业学位硕士学位论文
according to the specific processes that need to be improved, and combine the relevant
domestic and foreign theories and practices to study the problems in the process, deepen the
understanding of the specific processes and analyze the causes of the problems, and find the
risk points and problem points for key analysis. Finally, this thesis will propose solutions to the
corresponding process problems, and compare the before and after improvements, and list the
specific improvement results, so that HR companies can concretely implement the process
improvement plans based on the research results. Let HR companies gradually turn to lean
company goals, that is, improve work efficiency and standards, save labor costs, and complete
the goals of "reducing costs, improving quality and improving efficiency".
This thesis follows the idea of discovering, analyzing, and solving problems. Study the
industry environment of the HR Company’s financial sharing center and the current status of
HR Company’s financial process management, sort out the introduction of financial process
related theories, further analyze the reasons that affect the process, and put forward the
problems facing the financial process. At the same time, it introduces business process
reengineering theory and robotic automation, expounds the impact of robotic automation on
financial process improvement, and proposes solutions.
Key Words：Financial shared center; Business Process improvement; Robotic Process
Automation
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