金融共享服务中心的优化研究外文翻译资料

文献出处：Li Y. Study on Optimization of Financial Sharing Service Center[J]. Modern Economy, 2016, 7(11): 1290-1302.

Study on Optimization of Financial Sharing Service Center

Abstract

The development of the information age promotes the upgrading of the financial management mode. As a new type of financial management mode, the Financial Sharing Center has been gradually applied and developed in the practical management of the enterprise. This paper reviews the development and existing problems of the Financial Shared Services Center at the level of theory and practice. Then according to the needle for the status of the group company, the article proposed the optimization method of financial shared services model of the group company.

Keywords

Financial Shared Service, Process Reengineering, Standardization

1. Introduction

With the development of economic globalization and information technology, the pace of internationalization of enterprises has been accelerating at an amazing speed, and the enterprises have set up branches in many countries. However, the expansion of the scale of branch institutions brought a lot of problems to the development of multinational companies. Seriously wasting of resources, overstaffed organization, loosely management, non-effective financial monitoring and so on, directly lead to highly cost and make enterprise fall into the severe financial risk and restrict the enterprise group further development and expansion. Under this background, the shared service management model arises at the historic moment, which can focus decentralized business functions on a new semi-autonomous business unit. The business unit has specialized management institutions, the purpose of which is to improve efficiency, create value, save the cost and improve the quality of service to internal customers [1]. According to a survey by the Institute of Certified Public Accountants in the United Kingdom, more than 86% of the Fortune 500 and more than half of European companies have been established or are establishing a shared service center [2].

At the end of twentieth century, the idea of sharing service was introduced into China. Through continuous digestion and understanding, shared service in China has gradually been accepted and respected, which reflects the great role of value in the enterprise management. ZTE took the lead in the establishment of the local financial sharing service center in 2005, and successfully reduced the cost of the financial process to 50%, and the average business processing capacity doubled [3]. Followed, some large enterprises such as Sinopec, China Mobile, Haier group, and Vanke Group, have been implemented or are planning to build financial services center. It is worth mentioning that, in the context of mobile Internet and cloud computing, local companies have begun to explore the financial sharing services into the cloud, and realize the idea of financial cloud services [4]. Financial shared service implementation integrates the enterprise strategy, enterprise business and enterprise finance, and provides more relevant, real time sharing information, promoting enterprise for sustainable value creation.

At present, the development of Financial Shared Service Center faces many challenges. Especially, how to maximize the advantages of Financial Shared Services is currently the major problem. Therefore, the enterprise must combine the characteristics of the industry and its own characteristics to optimize the Financial Sharing Service Center. This paper firstly analyzed the financial status and development of financial shared service center, and combined with the specific case of mining development experiences and existing problems. Secondly, proposed solution is to solve the existing problems. This article from four aspects of the organizational structure, information systems, business process, performance and staff management, carries out the design optimization of Enterprise Group Financial Sharing Service Center.

2. The Development and Analysis on Present Situation of Sharing Center Service

2.1. The Theory Development of Sharing Center Service

The thought of shared service center firstly raised by the United States Johnson amp; Johnson, General Electric Company and Digital Equipment Corporation and other large enterprises in 1993, the core idea is shared human and technical resources and provide more efficient activities, create value for the organization [5]. The research of Financial Shared Services is relatively early in the foreign countries. Danna Keith amp; Rebecca Hirschfield (1996) [6] put forward that the Financial Shared Service Center is a strong independent organization entity, which can integrated various content of business enterprise into relatively independent organizations, and charges on the business. Quinn (1998) [7] identified the shared services as a business model. According to the case study of Grant and Delvin (1999) [8], the success factors of Enterprise Financial Sharing Service Center are the following five aspects: people, the internal and external environment, the application method of BPR, the information technology and the change of enterprise vision. Kagelman and Schulman (2000) [9] pointed out that based on the process reengineering theory, integrate those auxiliary functions into the shared service center, which can provide the feasibility for the integration of internal resources. Bergeron (2003) [1] consider shared services is a cooperation strategic that can centralized a part of the existing management functions to a new semi-autonomous business unit, the business unit have a special management structure to improve efficiency, create value, save the cost and improve the quality of service to internal customers. Janssen and Joha (2008) [10] believes the key factors of the implementation of the Financial Shared Service of is the strict implemen

剩余内容已隐藏，支付完成后下载完整资料

英语译文共 13 页，剩余内容已隐藏，支付完成后下载完整资料

资料编号：[605159]，资料为PDF文档或Word文档，PDF文档可免费转换为Word