论文总字数：24718字

摘 要

随着进入大数据时代，市场经济发展不断深入，社会分工也越来越精细化，许多的大型企业也陆续设立分支机构，但是企业在管理方面存在许多问题。因此，企业在管理过程中就必须要与时俱进，利用好大数据，不断结合信息技术深入探索和开拓创新。企业可以通过调整经营战略和管理方法，这样可以在行业中拥有更强的竞争力。可以说，在这种情况下，财务共享服务中心应运而生。利用这种管理方式，使用较低的成本对企业的业务流程和内部的员工进行优化配置，还可以有效提高企业的资源利用率，从而提升企业的竞争力。

中国的企业为了适应自身的发展需求，借鉴和吸收了国外的财务共享服务中心的先进的管理经验，也在国内构建财务共享服务中心。现如今的时代是大数据的时代，数据的价值也越来越大，也越来越被重视，许多的企业也不断深入挖掘企业的价值，将其运用到决策、管理之中，这使得财务信息在企业运营、决策中的处理速度和质量越来越重要。建立财务共享服务中心是大型企业追求成长的趋势，在大数据背景下，将管理模式创新与信息技术结合，可以从多个角度多个方式，提升企业的服务质量和服务效率，加快财务会计向管理会计职能的转变，有利于企业的转型，实现向管理要效益。

因此，本篇论文介绍财务共享服务中心以及大数据的相关理论，简单说明了财务共享服务中心在国内、国外的发展历程以及现状。接着，系统性的阐述了在大数据背景下，财务共享服务中心存在的问题，包括风险管理、流程管理、人员管理三个方面。同时，针对问题提出优化的建议。最后，通过案例分析，将长虹集团作为研究对象，研究长虹集团建立财务共享服务中心的必要性，分析其财务共享服务中心的业务运营过程的优化过程，从而丰富这一领域的研宄，为同行业建设及优化财务共享服务中心提供一定的参考意义。

关键词：大数据；财务共享服务中心；优化

Research on Optimization of Financial Shared Service Center under the Background of Big Data 

Abstract

With the advent of the era of big data, the market economy continues to develop in depth, the division of labor is becoming more and more sophisticated, and the scale of enterprises is growing. As branches are established and business volume is expanded, many problems in management are discovered. In order to survive and develop in the ever-changing market competition, enterprises must constantly explore and innovate in combination with information technology in the management process of enterprises. The company hopes to make greater efforts to compete in the industry by adjusting its business strategy and management methods. Based on this background, the financial sharing service center has emerged. The financial shared service center can optimize the business processes and employees of the enterprise with fewer personnel and lower costs, minimize the production and operation costs of the enterprise, and improve the quality and efficiency of the accounting information management of the enterprise. In turn, the competitiveness of the entire enterprise is enhanced and adopted by more and more large enterprises.

  Many enterprises in China have referenced the experience of large-scale enterprises in Europe and the United States, established financial sharing service centers, and established financial sharing service centers in order to meet the needs of their own enterprises. Nowadays, the value of this data is continuously being dig deeper, and in the context of big data with various information coverage in decision-making, data mining technology, financial information processing and data transmission technology will become increasingly important for enterprise operations and decision-making. Importantly, financial information system is an indispensable part of financial sharing service. The financial sharing service center should also conform to the inevitable trend of large-scale enterprises seeking growth, and integrate management model innovation and information technology. Ways to improve the efficiency of financial shared service centers, increase the quality of service and increase the added value of management benefits, accelerate the accounting function of the financial shared service center from re-calculation to the evolution of re-analysis management, and finally realize the “effectiveness to management” and “to the data” The perfect transformation to make decisions.

  Therefore, the thesis uses the combination of normative research and case analysis to discuss the theoretical development of the financial shared service center at home and abroad, introduce the relevant theories of financial shared service centers and big data, and the development trend of future financial shared service centers in the context of big data. Through case analysis, Changhong Group was taken as the research object to study the necessity of Changhong Group to establish a financial shared service center, analyze the construction of the business operation process of Changhong Group Financial Shared Service Center, and then explore relevant construction-related countermeasures to enrich this. The research in a field provides a certain reference for the construction of the same industry and the optimization of financial sharing service centers.

Keywords: Big data; financial shared service center; optimization

目录

摘 要

Abstract

第一章 绪 论

1.1 研究背景

1.2 研究目的及意义

1.3 研究内容及方法

1.4 论文框架

第二章 文献综述

2.1 有关财务共享服务理论依据的研究

2.1.1 竞争优势理论

2.1.2 交易成本理论

2.1.3 规模经济理论

2.1.4 资源配置理论

2.2 关于大数据的研究

2.3 关于财务共享服务中心的研究

2.3.1 财务共享服务概念的界定

2.3.2 建设财务共享服务中心的必要性

2.3.3 实施财务共享服务中心关键的研究

2.4 大数据与财务共享服务中心相结合的研究

第三章 财务共享服务中心的发展

3.1 国外企业财务共享服务中心的发展历程

3.2 国内企业财务服务共享中心的发展

第四章 大数据背景下财务共享服务中心存在问题以及成因分析

4.1风险管理问题以及成因分析

4.2 流程管理问题以及成因分析

4.3 人员管理问题以及成因分析

第五章 财务共享服务中心模式的优化建议

5.1 针对风险管理的优化研究

5.1.1结合自身实际明确战略目标应对战略风险

5.1.2 优化财务共享中心的技术支撑系统

5.1.3 优化信息处理能力，建立防范风险体系

5.2 针对流程管理的优化研究

5.2.1 针对大数据环境的要求,实施流程再造

5.2.2 界定业务前端的岗位职责

5.2.3 建立财务共享移动报销APP

5.3 针对人员管理的优化研究

5.3.1 财务共享中心的人员向管理会计转型

5.3.2 进行人员梯队化分层管理

5.3.3 健全绩效考核

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