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财务共享服务是集团企业新的管理模式,国外诸如戴尔,国内诸如中兴、平安,以及一些连锁型集团型企业都采取这样的模式大大降低了成本,从而提高了效率。财务共享模式是否可以简单采用“拿来主义”的讨论研究非常之多。在实际的运作中,财务共享模式是否会简单的沦为财务人员集中办公模式的陷阱?两种不同的财务共享服务模式是否可以融通?在实际的运作中,财务共享模式能否适用于非同质的业务综合型的企业?在运作过程中如何减少“精益制造”的不利影响?在依托信息系统的基础上,是否可以借助财务共享的模式进一步优化提升管理会计的职能?这在实际的运作中都值得进一步探讨研究。本文通过企业共享实施的模式对以上的问题进行探讨研究,为财务共享在企业实践中得以更好的发挥起到抛砖引玉的作用。
Financial sharing service is the new management mode of group enterprises. Foreign countries such as Dell, domestic such as ZTE, Ping An, and some chain-type group enterprises adopt such a model to reduce costs greatly and increase efficiency. Whether the financial sharing model can be easily adopted “doctrine ” the discussion is very much. In the actual operation, will the financial sharing model simply fall into the trap of financial staff centralized office mode? Whether two different financial sharing service models can be integrated? In actual operation, can the financial sharing model be applicable to different How to reduce the adverse effects of “lean manufacturing” in the operation process? Can we further optimize and enhance the functions of management accounting based on the information system based on the information sharing system? The operation is worth further study. This article explores and studies the above problems through the mode of enterprise shared implementation, which serves as a starting point for financial sharing to play a better role in enterprise practice.