發(fā)布時(shí)間：2018-06-07 22:44

  本文選題：財(cái)務(wù)管理 + 財(cái)務(wù)共享中心��； 參考：《安徽大學(xué)》2015年碩士論文

【摘要】：隨著經(jīng)濟(jì)全球化和利率市場(chǎng)化的推進(jìn),銀行業(yè)靠規(guī)模擴(kuò)張取得紅利的傳統(tǒng)思維已經(jīng)不能維持盈利的快速增長(zhǎng),中國(guó)銀行業(yè)逐步進(jìn)入向內(nèi)部要效益、向流程要效率的新轉(zhuǎn)型發(fā)展期。財(cái)務(wù)共享中心作為企業(yè)財(cái)務(wù)管理轉(zhuǎn)型的重要手段,是財(cái)政部全面推進(jìn)管理會(huì)計(jì)體系建設(shè)的重要組成部分,是大型企業(yè)財(cái)務(wù)管理標(biāo)準(zhǔn)化和流程化的重大改革舉措,對(duì)于企業(yè)深化管理會(huì)計(jì)系統(tǒng)建設(shè),提高經(jīng)營(yíng)效率、有效降低成本、強(qiáng)化財(cái)務(wù)管理能力、提升綜合競(jìng)爭(zhēng)能力,具有非常重要的意義。本文通過對(duì)建設(shè)銀行AH省分行財(cái)務(wù)共享中心模式的研究,提出AH省分行財(cái)務(wù)共享中心現(xiàn)行模式中存在的管理定位不明確、人員定位不準(zhǔn)確、人員流動(dòng)性大和科技應(yīng)用水平不高等問題,通過對(duì)財(cái)務(wù)共享中心組建目標(biāo)與現(xiàn)階段AH省分行管理實(shí)際的比較分析,從管理、定位、流程、科技、考核和企業(yè)文化六個(gè)方面提出優(yōu)化完善意見,得出財(cái)務(wù)共享中心要與財(cái)務(wù)管理體系相配套、要促進(jìn)財(cái)務(wù)部門更快轉(zhuǎn)型、要充分引入科技力量和要發(fā)揮每名員工主觀能動(dòng)性的結(jié)論。通過對(duì)財(cái)務(wù)共享服務(wù)的深入應(yīng)用研究,總結(jié)成功經(jīng)驗(yàn)和教訓(xùn),在前人研究基礎(chǔ)上更加推動(dòng)了銀行財(cái)務(wù)共享中心模式的優(yōu)化和調(diào)整,對(duì)國(guó)內(nèi)其他金融機(jī)構(gòu)和企業(yè)集團(tuán)財(cái)務(wù)共享服務(wù)中心構(gòu)建和運(yùn)行提供有實(shí)踐意義的參考和借鑒。本文采用了規(guī)范研究和案例研究相結(jié)合的方法,采取文獻(xiàn)查閱、比較分析、案例分析等方式,通過文獻(xiàn)綜述以及理論梳理對(duì)涉及財(cái)務(wù)共享模式的理論和研究現(xiàn)狀進(jìn)行規(guī)范研究,在規(guī)范研究的基礎(chǔ)上,結(jié)合建設(shè)銀行AH省分行的實(shí)例進(jìn)行分析,通過提出問題和解決問題,更加深入地探討財(cái)務(wù)共享模式在當(dāng)前中國(guó)國(guó)情下的改進(jìn)方向。本文具體安排如下：第一章引言,主要描述本文的研究背景、內(nèi)容、思路、方法和創(chuàng)新點(diǎn)；第二章理論基礎(chǔ)與文獻(xiàn)綜述,主要講述了財(cái)務(wù)共享模式的理論基礎(chǔ)和國(guó)內(nèi)外研究現(xiàn)狀；第三章建設(shè)銀行AH省分行財(cái)務(wù)共享中心現(xiàn)狀分析,在分析財(cái)務(wù)共享中心可行性、必要性和可借鑒模式的基礎(chǔ)上,分析建設(shè)銀行AH省分行財(cái)務(wù)共享中心現(xiàn)狀,指出當(dāng)前存在的主要問題；第四章建設(shè)銀行AH省分行財(cái)務(wù)共享中心模式優(yōu)化研究,通過對(duì)財(cái)務(wù)共享中心的目標(biāo)設(shè)定,與AH省現(xiàn)行模式進(jìn)行對(duì)比分析,提出優(yōu)化現(xiàn)行模式的改進(jìn)建議；第五章研究結(jié)論和研究展望,總結(jié)所得出的結(jié)論,就現(xiàn)實(shí)情況對(duì)于未來進(jìn)行展望。本文創(chuàng)新點(diǎn)：一是對(duì)國(guó)內(nèi)對(duì)銀行財(cái)務(wù)共享中心的研究大多數(shù)是從信息技術(shù)理論角度出發(fā),研究如何進(jìn)行組建財(cái)務(wù)共享中心。本文從商業(yè)銀行財(cái)務(wù)管理角度出發(fā),研究建設(shè)銀行AH省分行財(cái)務(wù)共享中心建設(shè)后的改進(jìn)問題,在前人研究基礎(chǔ)上更加推動(dòng)了銀行財(cái)務(wù)共享中心模式的優(yōu)化和調(diào)整。二是本文以建設(shè)銀行AH省分行為例,在規(guī)范研究中加入案例分析,相對(duì)于一般的規(guī)范研究更具有說服力。
[Abstract]:With the development of economic globalization and marketization of interest rates, the traditional thinking of banking industry to obtain dividends through scale expansion has been unable to maintain the rapid growth of profits. A new period of transition and development for efficiency in the process. As an important means of enterprise financial management transformation, financial sharing center is an important part of comprehensively promoting the construction of management accounting system by the Ministry of Finance. It is also a major reform measure of standardization and flow of financial management in large enterprises. It is of great significance for enterprises to deepen the construction of management accounting system, improve the management efficiency, effectively reduce the cost, strengthen the financial management ability and enhance the comprehensive competition ability. Based on the research on the mode of financial sharing center of AH branch of China Construction Bank, this paper points out that the current mode of financial sharing center of AH branch is not clear in management orientation, and the location of personnel is not accurate. Through the comparative analysis of the establishment goal of financial sharing center and the actual management of AH provincial branch at the present stage, from the aspects of management, positioning, flow, science and technology, etc, the problems of high mobility of personnel and low level of application of science and technology are analyzed. Six aspects of assessment and corporate culture are put forward to optimize and improve the opinions, it is concluded that the financial sharing center should be matched with the financial management system, and the financial department should be promoted to transform more quickly. To fully introduce scientific and technological power and to give play to each employee's subjective initiative of the conclusion. Through the deep application research of financial sharing service, the successful experiences and lessons are summarized, and the optimization and adjustment of bank financial sharing center mode are further promoted on the basis of previous studies. It provides practical reference and reference for the construction and operation of financial sharing service center of other domestic financial institutions and enterprise groups. This paper adopts the method of combining normative research with case study, adopts the methods of literature review, comparative analysis, case analysis, etc., through literature review and theoretical combing, the paper makes a normative study on the theory and research status quo of financial sharing mode. On the basis of normative research, this paper analyzes the AH provincial branch of China Construction Bank, puts forward and resolves the problems, and probes into the direction of improvement of the financial sharing mode under the current situation of China. The main contents of this paper are as follows: the first chapter introduces the background, contents, ideas, methods and innovations of this paper, the second chapter is the theoretical basis and literature review. The third chapter analyzes the current situation of the financial sharing center of AH Branch of China Construction Bank, based on the analysis of the feasibility, necessity and model of the financial sharing center. This paper analyzes the current situation of the financial sharing center of the AH branch of China Construction Bank, points out the main problems existing in the current situation, and studies the optimization of the mode of the financial sharing center of the AH branch of the Construction Bank in the fourth chapter, through setting the objectives of the financial sharing center, Comparing with the current model of AH province, the author puts forward some suggestions to improve the current model. Chapter five studies the conclusions and prospects, summarizes the conclusions, and looks forward to the future with regard to the actual situation. The innovation of this paper is as follows: firstly, most of the domestic researches on the financial sharing center of banks are based on the theory of information technology and how to set up the financial sharing center. From the point of view of financial management of commercial banks, this paper studies the improvement of financial sharing center of China Construction Bank (AH) branch after construction, and promotes the optimization and adjustment of bank financial sharing center mode on the basis of previous studies. Second, this paper takes the AH branch of China Construction Bank as an example, adding case analysis to the normative research, which is more persuasive than the general normative research.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F832.33;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前7條

1 于秋華;;解讀斯密和馬克思的勞動(dòng)分工理論[J];大連海事大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2007年04期

2 顧洪林;;中國(guó)企業(yè)建立財(cái)務(wù)共享中心探析[J];邊疆經(jīng)濟(jì)與文化;2013年01期

3 周華珠;;淺議集團(tuán)企業(yè)財(cái)務(wù)共享服務(wù)中心建設(shè)[J];財(cái)經(jīng)界(學(xué)術(shù)版);2015年07期

4 鐘守機(jī),張曉青;ERP理論發(fā)展的五階段論及其在IT經(jīng)濟(jì)中的發(fā)展趨勢(shì)[J];經(jīng)濟(jì)師;2004年09期

5 周杰媛;;郵政儲(chǔ)蓄銀行省級(jí)財(cái)務(wù)集中管理模式研究[J];金融經(jīng)濟(jì);2013年14期

6 施先旺;;內(nèi)部控制理論的變遷及其啟示[J];審計(jì)研究;2008年06期

7 徐秀萍;;如何優(yōu)化ERP下的集團(tuán)公司財(cái)務(wù)管理[J];中國(guó)總會(huì)計(jì)師;2014年12期

相關(guān)碩士學(xué)位論文 前5條

1 母毓梅;ERP財(cái)務(wù)模塊在建設(shè)銀行的應(yīng)用[D];西南財(cái)經(jīng)大學(xué);2011年

2 李耀峰;財(cái)務(wù)共享服務(wù)本土化研究[D];西安建筑科技大學(xué);2012年

3 余欣怡;財(cái)務(wù)共享服務(wù)中心的構(gòu)建[D];北京工商大學(xué);2013年

4 冒維華;S集團(tuán)公司財(cái)務(wù)共享服務(wù)中心構(gòu)建研究[D];蘇州大學(xué);2014年

5 王芳;安邦財(cái)產(chǎn)保險(xiǎn)公司財(cái)務(wù)集中管理模式構(gòu)建研究[D];蘭州大學(xué);2014年

，

本文編號(hào)：1993110