公司预算管控与财务共享服务流程融合研究.pdf

摘 要 本文致力于预算管控与财务共享服务流程融合问题研究。首先，通过文献综述法 对国内外学者关于财务共享服务理论和预算管控理论的研究现状进行总结。同时，论 述了与本文内容相关的基础理论及其发展过程。其次，本文选择H 公司进行案例研究， H 概述了 公司的预算管控情况和主要财务共享服务流程，研究其预算管控中存在的问 题，并对存在的问题进行原因分析。再者，结合预算管控与财务共享服务流程融合的 目标，对其二者融合的战略、技术及人员三个方面可行性进行分析。并以此建议预算 管控利用财务共享服务中的信息化技术来改进预算管控效果，并对应用了财务共享服 务的预算管控的组织架构、处理模块及其功能进行设计，再将其合理配置在财务共享 服务流程中，使企业财务共享服务平台与预算管控能够良好地契合，进而提高预算管 控工作的效率。最后对全文进行总结，并对未来进一步研究进行展望。 本文希望财务共享平台对于企业预算管控能够形成良好的支撑，进而在财务共享 服务模式下运用大数据使其在进行预算管控时具有更强的决策力、洞察力和流程优化 能力，为企业的发展提供良好的助推力。 关键词：预算管控 财务共享服务 流程融合 I ABSTRACT This paper focuses on the integration of budget control and financial Shared service process. Firstly, the literature review method is used to summarize the research status of domestic and foreign scholars on financial Shared service theory and budget control theory. At the sametime,therelatedtheoriesandtheir development processare discussed.Secondly, this paper selected H company for case study, summarized H companys budget control situation and main financial sharing service process, studied the problems in its budget control, and analyzed the reasons for the problems. In addition, combined with the goal of the fusion ofbudget control and financial Shared serviceprocess,the feasibility ofthe fusion of the two is analyzed in terms of strategy, technology and personnel. And to suggest the budget control by using information technology to improve the budget in financial Shared services control effect, and the application in the organizational structure of the financial Shared services budget control and processing module and function design, then rational allocation in financial Shared servicesprocess,make the enterprise financial Shared services platform and budgetary control can be a good fit, and then improve the efficiency of budget control working. Finally, the paper