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毕业设计（论文）题目：十堰市东风通信技术有限公司财务共享服务研究系别：经济管理学院专业：财务管理班级：K1253-6学生姓名：崔雯学号：20129530626指导教师：李保林摘要随着集团型企业经营管理模式不断创新，财务管理体系的适应性变革极为紧迫，主要表现在财务核算由分散化向集中化转变；财务分析数据由定期化向日常化转变；财务管理体系由条块化向一体化转变。财务共享服务中心具有服务性、协议性、技术性、规模性、统一性、专业性等特点，趋同于中国电信集团公司提出的财务转型、精确化管理、财务与会计职能分离等战略导向。建立统一的财务共享服务体系成为必然趋势，而推进市级分公司财务共享服务中心建设正是中国电信集团实现财务核算集中的初步探索和主要形式。本文对财务共享服务的基本理论进行了初步的研究，从集团公司构建财务共享服务体系的指导思想入手，对市级公司内部财务共享服务中心的建立及运营进行现状分析：首先，肯定了十堰市东风通信技术有限公司财务共享服务取得的成效；其次，提出十堰市东风通信技术有限公司财务共享服务中心在其组织架构、IT系统及流程管理、人员及服务、风险控制等方面存在的问题；最后，对十堰市东风通信技术有限公司财务共享实施有效性的提升策略进行总结。本文从工作实际情况出发分析并解决问题，对市级公司财务共享服务中心建设工作的推进具有一定参考作用。关键词：财务共享服务；十堰市；流程再造；绩效评价AbstractAsagroupenterprisemanagementmodelinnovation,adaptabilitytochangeiscriticalforthefinancialmanagementsystem,mainlyinthefinancialaccountingbythedecentralizedcentralizationwantchange;financialanalysisofthedatageneratedbyaregulardailytransition;financialmanagementsystemconsistsofstripblocktransitiontointegration.FinancialSharedServicesCenterhasaservicetype,protocol,technical,scale,unity,professionalism,etc.,convergenceinthefinancialrestructuringofChinaTelecomCorporationraised,precisionmanagement,financeandaccountingseparationoffunctionsandotherstrategicorientation,toestablishaunifiedfinancialsharedservicessystemisaninevitabletrend,andmunicipalofficestopromotefinancialsharedservicecenteristheChinaTelecomGrouptoachievetheinitialexplorationandthemainformofcentralizedfinancialaccounting.Inthispaper,thebasictheoryoffinancialsharedservicesconductedapreliminarystudy,combinedwiththecompanytobuildtheguidingideologyoffinancialsharedservicesystemtostart,theestablishmentandoperationofmunicipalinternalfinancialsharedservicecentersanalyzethesituation:First,affirmedShiyanperformancecommunicationtechnologyCo.,Dongfengfinancialsharedservicesachieved;Secondly,ShiyanDongfengcommunicationtechnologyCo.,Ltd.financialsharedservicescenterinitsorganizationalstructure,iTsystemsandprocessmanagement,andpersonnelservices,riskcontrolandotheraspectsoftheproblems;Finally,ShiyanDongfengcommunicationtechnologyCo.,Ltd.financialsharedimplementstrategiestoenhancetheeffectivenessofthesummary.Thisarticlefromtheactualworktoanalyzeandsolveproblems,themunicipalfinancialsharedservicescentertopromotetheconstructionworkhasacertainreference.Keywords:FinancialSharedServices;ShiyanCity;processreengineering;PerformanceEvaluation目录第一章绪论························································11.1研究背景······················································11.2研究意义······················································11.3国内外研究现状················································21.3.1国外研究现状···············································21.3.2国内研究现状···············································31.3研究内容······················································41.4研究方法······················································4第二章财务共享服务概述·············································62.1财务共享服务基本内涵··········································62.2财务共享服务的核心要素········································62.3财务共享服务的发展历程········································7第三章十堰市东风通信技术有限公司财务共享服务实施现状···············83.1财务共享服务中心构建前财务管理状况·····························83.2财务共享服务中心组织模式·······································93.2.1财务共享服务中心整体定位···································93.2.2财务共享服务中心职能界定··································103.2.3财务共享服务中心内部构架设置······························123.3十堰市东风通信技术有限公司财务共享服务成效分析···············133.3.1组织架构优化，战略财务和业务财务实现分离··················133.3.2加强系统优化建设，IT系统功能大幅度提升···················133.3.3推动流程再造、提高业务处理标准化程度······················153.3.4专业化分工，财务人员角色转变······························173.3.5有效降低成本费用··········································173.3.6进一步深化资金集中管理····································18第四章十堰市东风通信技术有限公司财务共享服务中心问题研究··········194.1财务共享服务模式中心的组织结构模式选择问题···················194.2财务共享服务中心IT系统及流程优化问题·························204.2.1流程体系尚不完善··········································214.2.2流程标准化不够············································214.2.3流程均衡性不足············································224.3财务共享服务中心人员及服务问题·······························224.3.1人员短缺且职业通道未建立··································224.3.2人员绩效考核体系不完善····································224.3.3服务管理未跟进············································234.4财务共享服务中心风险控制问题··································234.4.1财务核算风险··············································234.4.2供应商信息风险············································234.4.3变革心里风险··············································244.4.4系统及流程风险············································24第五章十堰市东风通信技术有限公司财务共享服务中心提升策略··········255.1财务共享服务中心组织管理······································255.1.1利用定位优势提升运营质量··································255.1.2关注职能界定，探索平衡点···································255.2财务共享服务中心系统及流程优化管理····························265.2.1持续完善流程体系··········································265.2.2推进标准化建设············································265.2.3改善流程均衡性············································275.3财务共享服务中心人员及服务管理································275.3.1加强人员培训····································