商业银行实施财务共享服务模式研究

　　摘要

　　财务管理是企业管理中的重要组成部分,保障着企业经济命脉的流通顺畅,决定着企业的决策支撑和资本运作。现代市场经济条件下,实现财务会计与管理会计的分离成为企业财务管理的必然趋势。基于共享服务模式的财务管理满足了全球化、信息化背景下企业集团经营对整合资源、降低管理成本和提高工作效率的要求,它集中、统一处理与决策支撑相关性较低、工作量大、重复度较高的会计核算工作,使管理会计与财务会计的分离成为可能。作为企业整合财务运作、再造管理流程的一种崭新的制度安排,财务共享服务受到了理论界和实务界的广泛关注。

　　当前,我国商业银行已具备了实施财务共享服务的基条件。一方面,业务数据大集中和二级架构扁平化管理改革,为商业银行采取财务共享服务管理模式创造了条件。另一方面,我国银卡发卡量的持续平稳增长为实行集中核算和集中支付提供了支持条件;商业银行信息技术的发展和财务管理的集中化为财务共享服务的实施提供了内部条件。然而,我国商业银行的财务共享服务水平与国际同行业相比还存在很大的差距,起步较晚,服务对象也仅限于银行内部,共享服务中心的运营和管理水平不高。因此,如何更加科学、规范地在商业银行实施财务共享服务成为业界普遍关心的问题。

　　为探索我国商业银行财务共享服务模式实施的最佳实践,本研究在综述相关研究成果的基础上,以商业银行财务共享服务的相关理论为指导,选取D银行为研究对象,归纳分析了 D银行实施财务共享服务的可行性及其面临的风险,着重探讨了其实施财务共享服务模式的主要过程、主要内容,以及应用共享服务所带来的管理重点变化,并结合具体实践指出了实施过程中的影响因素、存在的问题及其优化建议,从而为商业银行实施财务共享服务模式提供较为全面、系统的思路和范式,以此达到推动商业银行降低运营成本、提高服务质量与效率、控制财务风险、提升财务决策支持能力的目的。

　　关键词:共享服务;财务共享服务;财务管理

　　Abstract

　　As an important aspect of Enterprise Management, Financial Management isresponsible for guaranteeing the liquidity of the enterprise's economic lifeline. Itdetermines the enterprise's capital operating and supports for decision-making. Underthe condition of modern market economy, to achieve the separation of financialaccounting and management accounting has become an inevitable trend in enterprisefinancial management. Financial management based on the shared services modelmeets the enterprise's requirements for integration of resources, reduction ofadministrative costs and improvement of efficiency against the background ofglobalization and informatization. By gathering and processing accounting workworkload which is less related to successful decision-making, highly repeated andheavily overloaded, it makes the separation of financial accounting and managementaccounting possible. As a new way for integration of enterprise financial operationsand rearrangement of management process, financial shared services has attracted fullattention from the world both theoretically and practically.

　　At present, commercial banks in China already posses the basic conditions forthe implementation of financial shared services. The centralization of business dataand the reform of flat management under secondary structure enable the commercialbanks to adopt the management model based on financial shared services. Meanwhile,there is a continued steady growth in China's banking card volume and the externalenvironment supports for centralized card payment and accounting. Centralization ofthe financial management and development of IT technology of the commercialbanks in China provide inner foundation for financial shared services. However,when compared with some international financial originations, Chinese commercialbanks fall behind a lot as to the level of financial shared services due to late beginningand limited service target only within the bank, poor level of operation andmanagement of the shared service center. So, how to implement financial sharedservices in a more scientific and standardized way has become an issue widely andgenerally concerned in the commercial banking industry.

　　On the basis of review of relevant research results and under the guidance ofrelevant theory of financial shared services, this study explores the best practices forcommercial banks about the model of financial shared services by selecting D bank asan example for research. This article summarizes and analyzes the feasibility and riskof implementing of financial shared services of D bank. It focuses on the generalprocess,main subject of the implementation and the major change to financialmanagement. Combined with the practice, it indicates factors affecting the process ofimplementation, problems and optimization suggestions and it provides morecomprehensive, systematic thinking and paradigms for commercial banks toimplement financial shared service model, in order to reduce management costs,improve service quality and efficiency, control financial risks and enhance thefinancial decision support capabilities.

　　Key words: Shared service; Finance shared service; Financial management.

 

　　目录

　　第1章绪论

　　1.1研究旳背景与意义

　　1.2研究思路和主要内容

　　1.3创新与不足

　　第2章商业银行财务共享服务的相关理论

　　2.1流程再造理论

　　2.2流程银行理论

　　2.3共享服务理论

　　2.4财务共享服务理论

　　第3章财务共享服务旳内涵

　　3.1财务共享服务的发展

　　3.2财务共享服务的主要形式

　　3.3财务共享服务的效益

　　3.4财务共享服务的适用范围

　　3.5相关企业案例

　　第4章D银行实行财务共享服务模式的背景分析

　　4.1实施前D银行财务管理存在的问题

　　4.2 D银行实施财务共享服务模式的必要性和风险分析

　　第5章D银行财务共享服务模式的实施

　　5.1财务共享服务模式构建目标

　　5.2D银行财务共享服务模式实施过程

　　5.3D银行财务共享服务模式的主要内容

　　5.4D银行FMS系统分析

　　5.5实施后D银行管理重点的变化

　　第6章D银行财务共享服务模式实施效果评价及优化建议

　　6.1 D银行实施财务共享服务模式的效果评价

　　6.2D银行实施财务共享服务模式的影响因素分析

　　6.3D银行实施财务共享服务存在的问题

　　6.4D银行实施财务共享服务模式优化的对策建议

　　第7章研究结论

　　7.1研究结论

　　7.2进一步的思考

　　参考文献

　　致谢