企业财务共享服务中心的风险及其管理研究

XCLW53635  企业财务共享服务中心的风险及其管理研究  (字数：12511)

中文摘要

随着我国经济的不断发展，企业的规模也在快速的扩张，大型企业的分公司与子公司遍布全国各地。国外企业发展速度较快，为了适应企业的大规模扩张，国外企业首先提出了财务共享模式这一理念，并且进行了有效的实施，显著的降低了成本，加强了公司总部与分公司，子公司之间的联系，取得了骄人的成绩。而国内企业起步较晚，发展速度较慢，在改革开放后，国内企业发展速度才有了显著的加快，所以财务共享模式只在少数大型公司中得到了实施，企业财务共享服务中心会导致会计业务核算的集中，那样会计核算业务风险就会增加，因此，运营财务共享中心，需要完善企业风险防范体系，保证财务共享中心的有效距离。

本文通过对国内国外财务共享现状，财务共享理论的简单介绍，让读者对财务共享模式有基本的了解，对国内外企业财务共享模式发展进行了相关的阐述。并围绕降低财务成本、提高财务处理效率、提高财务管控力度的三大目标，研究了财务共享中心模式下企业存在的风险特征，探讨了企业财务共享中心风险管理体系中存在的问题，并且对当前企业财务共享中心风险管理不足之处，提出应对措施，最后得出与企业财务共享中心风险管理相关的结论。

关键词：企业集团；风险管理；质量效率；财务管控

Abstract

With the continuous development of China's economy, the scale of enterprises is also expanding rapidly. The branches and subsidiaries of large enterprises are all over the country. In order to adapt to the large-scale expansion of enterprises, foreign enterprises first put forward the concept of financial sharing mode, and carried out effective implementation, significantly reduced costs, strengthened the relationship between the company's headquarters and branches, subsidiaries, and made remarkable achievements. However, domestic enterprises started late and developed slowly. After the reform and opening up, the development speed of domestic enterprises has been significantly accelerated. Therefore, the financial sharing mode has only been implemented in a few large companies. The enterprise financial sharing service center will lead to the collection of accounting business accounting, so the risk of accounting business will increase. Therefore, to operate the Financial Sharing Center, we need to Improve the enterprise risk prevention system to ensure the effective distance of Financial Sharing Center.

This paper introduces the current situation of financial sharing at home and abroad and the theory of financial sharing, so that readers can have a basic understanding of financial sharing mode, and expounds the development of Financial Sharing Mode of domestic and foreign enterprises. And around the three goals of reducing financial cost, improving financial processing efficiency and improving financial management and control, this paper studies the risk characteristics of enterprises under the mode of Financial Sharing Center, probes into the problems existing in the risk management system of the enterprise financial sharing center, and puts forward countermeasures for the deficiencies of the current risk management of the enterprise financial sharing center, and finally comes to the conclusion that the enterprise financial sharing center has the same risk characteristics as the enterprise financial sharing center. Conclusions related to risk management of business sharing center.

Key words: enterprise group; risk management; quality efficiency; financial control

目录

1绪论1

2财务共享与风险管理相关理论概述2

2.1财务共享服务基本概念2

2.2风险管理的相关理论2

3财务共享中心模式下的风险特征3

3.1 下级公司在共享模式下的风险特征3

3.2 集团公司在财务共享模式下的风险特征3

4财务共享中心存在的风险及其分析4

4.1 财务人员监管职能弱化4

4.2 人员配置的不合理性以及人员工作相对死板4

4.3 控制活动失效5

4.4 风险自我评价方式单一5

4.5 会计核算流程均衡性控制不足5

4.6财务共享中心缺乏必要的沟通工具6

5财务共享中心风险管理应对方法6

5.1强化内部责任控制体系6

5.2加强人员素质的培养7

5.3 财务共享质量控制体系的建设7

5.4 采用多种评价方法7

5.5改善会计流程的均衡性8

5.6加强企业的信息化沟通渠道8

6结论与建议9

参考文献11