跨国公司财务共享服务中心问题的分析研究.pdf

跨国公司财务共享服务中心问题研究中文摘要 I 跨国公司财务共享服务中心问题研究中文摘要跨国公司财务管理模式体现了跨国公司总部和与各子公司之间的财务关系。伴随着全球经济一体化、企业规模化发展的趋势, 财务共享服务中心模式作为降低运营成本、提高运营效率、强化财务集中管理的新型管理方式,已被西方跨国公司纷纷采用。共享服务中心是继外包、业务流程再造、全面质量管理等方法之后一个具有突破性的管理方式,它将企业各个业务部门中的重复的、相似程度高的工作从业务部门中转移到共享服务中心进行集中管理,从而使得各个业务部门更加专注于与之业务特别相关并具有更高附加值的工作。经过二十多年的发展,财务共享服务模式已凸显其应用价值及强大的生命力。本文通过对财务共享服务这种新型管理模式发展历史的回顾,以及对共享服务产生的理论基础进行研究,通过分析财务共享服务中心的运行机制,比较与传统财务核算管理模式的不同特点,探讨如何充分发挥它的潜在优势和规避它的局限性, 总结财务共享服务中心实施中的关键因素以及如何解决所面临的问题;文章还通过案例来重点分析A 跨国公司财务共享服务中心的实施过程、实施价值、实施成果及实际运营中所存在的问题,研究得出人是共享服务中心的重要资源,流程和系统技术是顺利运营的关键因素。根据实际存在的问题文章分别从人员安排、流程改善和系统技术完善等方面提出对A公司财务共享服务中心运行模式的改善思路,这些研究无疑具有较强的理论意义和实践价值。关键字:跨国公司财务共享服务中心改进措施作者:朱凯指导老师:王则斌 Abstract THE RESEARCH OF MULTINATIONAL CORPORATION FOR FINANCE SHARED SERVICE ISSUE II THE RESEARCH OF MULTINATIONAL CORPORATIONFOR FINANCE SHARED SERVICE ISSUE Abstract Multinational financial management mode reflects the financial relationships between the headquarters of panies and subsidiaries. Along with the development trend of global economic integration, enterprise scale increasing, as the new management to reduce operating costs, improve operational efficiency, strengthen centralized financial management, financial shared service center model has been adopted by more and more Western multinationals. After outsourcing, business process reengineering, total quality management approach, shared services center model is another breakthrough management method, it separate the repetitive enterprise business units work and with a high degree of similarity work from each subsidiaries and transfer to the shared service center for centralized management, so that the subsidiaries can focus more on particularly associated with whose business and higher value-added work. After more than 20 years of development, financial shared service model highlights the value of its application and strong vitality. In this article, the author review the his