企业财务共享服务模式研究——以安永会计师事务所为例

中文摘要

随着全球规模和全球意识的的不断推进，一个企业要想这个潮流中持续走下去，就必须进行改革。当今时代是个追求创新与进步的时代，企业只有把公司未来发展的命运握在自己的手里，才能在激烈的市场竞争中脱颖而出，并不断朝着更远的方向前进。在公司的所有部门中，财务部门不容忽视，它助力着企业的发展，提供强有力的资金支持，正是因为其重要性，使得管理者重视其改革和进步，以此谋求公司更好的发展。

本文研究的财务共享服务中心为应对激烈的竞争形势与复杂的内部需求，以往的职能：仅仅充当记录员，不在适应发展，要加快转变成为多功能型的财务，这是当然必须要做到的。时代在进步，财务共享服务就是时代进步的产物。并且在这个管理过程中，让企业把会计核算和财务方面的职能不能混为一谈，把能够获取的资源融入到企业中，以此优化企业的服务质量，弱化风险，加强公司管理，这样就为企业未来更好的发展奠定一些基础。

关键词：财务共享服务；流程再造；信息系统

Abstract

With the continuous promotion of global scale and global consciousness, an enterprise must carry out reform if it wants to continue in this trend. Today's era is an era of pursuing innovation and progress. Only by holding the fate of the company's future development in their own hands, can enterprises stand out in the fierce market competition, and continue to move in a further direction. In all departments of the company, the financial department can not be ignored. It helps the development of the company and provides strong financial support. It is precisely because of its importance that managers attach importance to its reform and progress, so as to seek better development of the company.

In order to cope with the fierce competition and complex internal demand, the former function of the Financial Sharing Service Center studied in this paper: only acting as a recorder, not adapting to the development, to speed up the transformation into a multi-functional financial, which is of course necessary. The times are advancing, and financial sharing service is the product of the times. In the process of management, enterprises should not confuse the functions of accounting and finance, integrate the resources they can obtain into the enterprise, so as to optimize the service quality of the enterprise, weaken the risk and strengthen the management of the company, so as to lay some foundation for the better development of the enterprise in the future.

Key words: Financial Sharing Service; process reengineering; information system

目录

中文摘要I

AbstractII

1 财务共享服务的概念1

1.1 共享服务的相关概念1

1.2 共享服务介绍1

1.3 财务共享服务的优点2

1.4 财务共享中心的局限性3

2 企业共享服务模式研究-以安永会计师事务所为例3

2.1 公司简介3

2.2 公司的管理模式4

3 安永会计师事务所财务共享服务中心运行问题分析5

3.1 公司财务共享服务中心运行现状5

3.2 公司财务共享服务中心运行问题分析6

4 公司财务共享服务中心运行模式的完善与启示7

4.1 公司财务共享服务模式运行模式的完善措施7

5 公司财务共享服务中心运行模式的启示8

参考文献11