论文总字数：21580字

摘 要

随着经济全球化发展进程的加速，社会分工越来越精细化，这使得集团公司对财务管理和会计信息质量的要求日益提升。因此财务共享服务模式作为一种新经济形势下的公司管理模式出现。

目前，财务共享服务模式正在被许多跨国公司和国内大型集团应用，不同于以往的财务管理模式，它可以加速公司整体战略和财务管理机构的融合，减少财务建设的重复投入和改善财务管理效率低下的弊端，使公司集团经济效益最大化，从而使公司在激烈的竞争中得以生存和发展。据埃森哲公司在欧洲的调查结果显示，大约有30多家欧洲跨国公司在建立财务共享服务中心后降低了约30%的财务管理成本，所以研究集团公司的财务共享服务模式的应用现状有着许多深远的影响。因此本文通过对新经济形势下集团公司财务共享模式进行探索，并以海尔集团财务共享服务中心的建设为例，探究当今集团公司建设财务共享服务中心时存在的突出问题，最后总结并提出建议，为后续公司的借鉴提供了一些经验。
本文首先陈述了研究集团公司成立财务共享服务中心的背景和意义、目的和内容，表明论文的基本思路和方法。然后是陈述了财务共享相关理论和回顾了国内外相关文献，主要是分析了关于财务共享服务的理论依据、形成与发展、应用范围和优缺点。其次本文对集团公司财务共享中心的应用情况进行浅析并列举其中存在的问题和解决对策。接着采用了案例研究法，以海尔集团为例分析其财务共享服务中心的运行现状，发现了其中有控制风险高、标准化程度低、执行力不足、客户满意度低等问题,并总结出目前财务共享服务中心要想进一步发展仍需要提高财务工作人员的业务水平和发展空间、加强运营管理的效率、做出合理的战略规划。

最后，本文将从海尔集团财务共享服务中心身上总结出的优化方案和注意事项为其他公司开展财务共享服务模式提供支持和借鉴，然后以此做出对财务共享服务模式未来的展望。

关键词：财务共享服务；运行现状；问题研究；海尔集团

Research on The Current Situation And Problems of Financial Shared Service Center of Group Company

──Take Haier Group as An Example

Abstract

With the acceleration of economic globalization, the social division of labor is becoming more and more refined, which makes the group enterprises to improve the requirements of financial management and accounting information quality. Therefore, financial sharing emerged as a new accounting and reporting business management mode.

Financial Shared services center is a centralized management mode to the latest application in financial management, are many multinational companies and domestic large group of zte and promotion, the main is to play the role of financial advisory and strategic support, further implement the enterprise group overall strategy and the combination of financial management mode, reduce the repetition of the construction of the financial investment and improve the financial management of the disadvantages of low efficiency, make enterprise group economic benefit maximization, so as to make the enterprise in the fierce competition in the survival and development. According to Accenture's survey in Europe, more than 30 large multinational companies that set up financial shared service centers in Europe reduced their financial costs by 30% on average. Therefore, it is particularly important to study the construction of financial shared service center of enterprise groups. So this article through to the group company financial sharing mode under the new situation to explore, and the financial Shared services center construction of haier group as an example, to explore the current group of problems existing in the financial Shared services center construction, finally summarizes and puts forward Suggestions, provides reference for subsequent use and improved and guidance.

Firstly, this paper states the background, significance, purpose and content of the research on the establishment of financial shared services in group enterprises, and indicates the basic ideas and methods of the paper. Then, the theory of financial shared service is expounded and the relevant literature at home and abroad is reviewed, mainly for the application premise, theoretical basis, formation and development of financial shared service, the application scope and advantages and disadvantages of financial shared service are introduced in detail. After that, this paper analyzes the current situation of the financial shared service center of the group company and lists the problems existing in its operation and the solutions. Then used the case method, through to the haier group study of the operation situation of the financial Shared services center, found that the existence of high operation cost, financial risk is high, the low degree of standardization, service satisfaction low, a series of problems such as insufficient financial Shared services execution, summed up the current financial Shared services center to further development still need to improve the level of financial personnel business and development space, to strengthen the management of operating efficiency, make reasonable strategic planning.

Finally, this paper will summarize some experience and matters for attention in the establishment and operation of the financial shared service center of Haier Group to provide support and suggestions for other companies to carry out financial shared service business, and then make the prospect of the financial shared service model in the future.

Keywords: Financial sharing service; Operation status ;Problem research ; Haier group

目 录

摘 要 I

Abstract II

目 录 IV

第一章 绪 论 2

1.1 研究背景 2

1.2 研究目的及意义 2

1.2.1 研究目的 2

1.2.2 研究意义 2

1.3 研究内容与方法 3

1.3.1研究内容 3

1.3.2 研究方法 3

第二章 理论和文献回顾 5

2.1 财务共享相关理论 5

2.2 文献回顾 5

2.2.1 国外文献回顾 5

2.2.2 国内文献回顾 5

第三章 集团公司财务共享服务中心运行现状 7

3.1 集团财务共享服务模式的建立现状 7

3.2 集团财务共享服务模式的发展趋势 7

第四章 集团公司财务共享服务中心运行中存在的问题 10

4.1 流程标准化问题 10

4.2 服务外包的风险问题 10

4.3 财务云的操作和安全问题 10

4.4 财务机器人带来的裁员问题 11

第五章 解决集团公司财务共享服务中心运行问题的对策 12

5.1 规范业务流程 12

5.2 加强对外包机构的审查和监管 12

5.3 加强软件操作培训，建立第二备份中心 13

5.4 促进财务人员转型 13

第六章 案例分析——海尔集团的财务共享模式 14

6.1 海尔集团的财务共享服务中心运行现状 14

6.1.1 建立了高效的组织结构 14

6.1.2 建立了标准化业务流程 14

6.1.3 建立了统一的财务信息系统平台 15

6.2 海尔集团的财务共享服务中心运行中的问题 15

6.2.1 财务组织结构问题 15

6.2.2 财务流程管理不完善 15

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