辉瑞制药财务共享服务运营策略研究
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摘要
财务管理是企业管理的核心,建立适应企业发展的财务管理模式,对整个企业其起着至关重要的战略决策作用。
财务共享服务,作为财务管理的一种创新,它是有别于传统意义上的财务流程外包的另外一种模式,实际上是属于财务内部外包的一种形式,使组织能够通过在公司内部创建执行特定财务服务的内部独立实体来实现规模经济。
目前财务共享服务在国内刚刚起步,试行的公司还为数不多,且大部分是外资或合资企业。财务共享服务在为企业提供高效率和高附加值的财务服务,以及提供相应的财务信息支持管理决策的同时,其在运营过程中也遇到了各种各样的问题。鉴于此,本文尝试着在解决这些问题方面开展探索性研究。
本着理论与实践相结合的指导思想,本文从财务共享服务出现的背景入手,在阐述了财务共享服务组织结构的基础上,对传统财务模式与财务共享模式进行了比较。同时,结合辉瑞财务共享服务中心的运营现状,通过对辉瑞亚太财务中心客户满意度调查的数据进行分析,找出了其运营过程中存在的问题并进行了深入的剖析,之后有针对性地提出了解决对策和建议,以力图寻找辉瑞在构建财务共享服务运营模式过程中的最佳实践方案,并为后续企业建立财务共享服务中心提供借鉴和指导。
Financial management is a core function for enterprise management. It will play a very significant role in company's strategic decision-making to establish an appropriate financial management module that is suitable for the development of enterprise.
As an innovative pattern of financial management, financial shared services are different from the traditional business process outsourcing on another mode. In fact, it is a form of financial internal outsourcing and enables organizations to achieve economies of scale through creating independent entity to perform certain internal financial services within the company.
Financial shared services have just started in domestic area recently. Only a few companies have established a financial shared services center in China, and most of them are foreign-invested companies or joint ventures. While financial shared services are providing high efficiency & high value-added financial services to the enterprise and offering financial information to support leadership on decision-making, it has also encountered various problems during daily operation. In view of the reasons above, this article attempts to discuss and address these issues for problem resolving.
In line with the methodology of combination in theory and practice, it has introduced generation background and organizational structure of financial shared services, and compared the advantages with disadvantages between traditional financial model and financial shared services model in this paper. Meanwhile, according to the current operation status in Pfizer Financial Shared Services Centre and based on the result of customer satisfaction survey, it have conducted in-depth analysis of the operation problems and consolidated the corresponding countermeasures to try to find a best practice for Pfizer. And ultimately, hope it could be considered as the helpful reference and guidance as well for the enterprises which are planning to establish a financial shared service center in the future.
财务共享服务,作为财务管理的一种创新,它是有别于传统意义上的财务流程外包的另外一种模式,实际上是属于财务内部外包的一种形式,使组织能够通过在公司内部创建执行特定财务服务的内部独立实体来实现规模经济。
目前财务共享服务在国内刚刚起步,试行的公司还为数不多,且大部分是外资或合资企业。财务共享服务在为企业提供高效率和高附加值的财务服务,以及提供相应的财务信息支持管理决策的同时,其在运营过程中也遇到了各种各样的问题。鉴于此,本文尝试着在解决这些问题方面开展探索性研究。
本着理论与实践相结合的指导思想,本文从财务共享服务出现的背景入手,在阐述了财务共享服务组织结构的基础上,对传统财务模式与财务共享模式进行了比较。同时,结合辉瑞财务共享服务中心的运营现状,通过对辉瑞亚太财务中心客户满意度调查的数据进行分析,找出了其运营过程中存在的问题并进行了深入的剖析,之后有针对性地提出了解决对策和建议,以力图寻找辉瑞在构建财务共享服务运营模式过程中的最佳实践方案,并为后续企业建立财务共享服务中心提供借鉴和指导。
Financial management is a core function for enterprise management. It will play a very significant role in company's strategic decision-making to establish an appropriate financial management module that is suitable for the development of enterprise.
As an innovative pattern of financial management, financial shared services are different from the traditional business process outsourcing on another mode. In fact, it is a form of financial internal outsourcing and enables organizations to achieve economies of scale through creating independent entity to perform certain internal financial services within the company.
Financial shared services have just started in domestic area recently. Only a few companies have established a financial shared services center in China, and most of them are foreign-invested companies or joint ventures. While financial shared services are providing high efficiency & high value-added financial services to the enterprise and offering financial information to support leadership on decision-making, it has also encountered various problems during daily operation. In view of the reasons above, this article attempts to discuss and address these issues for problem resolving.
In line with the methodology of combination in theory and practice, it has introduced generation background and organizational structure of financial shared services, and compared the advantages with disadvantages between traditional financial model and financial shared services model in this paper. Meanwhile, according to the current operation status in Pfizer Financial Shared Services Centre and based on the result of customer satisfaction survey, it have conducted in-depth analysis of the operation problems and consolidated the corresponding countermeasures to try to find a best practice for Pfizer. And ultimately, hope it could be considered as the helpful reference and guidance as well for the enterprises which are planning to establish a financial shared service center in the future.
引文
[1]李春雨,朱先军.财务共享服务中心模式分析与研究[J].经营管理,2009(24)：81.
[2]段培阳.财务共享服务中心的典型案例分析与研究[J].金融会计,2009(09)：50-56.
[3]Bryan Bergeron.共享服务精要[M].北京：中国人民大学出版社,2004.
[4]Barbara Quinn, Robert Cooke, Andrew Kris著,郭蓓译.公司的金矿—共享式服务[M].昆明：云南大学出版社,2001.
[5]刘汉进.共享服务的决策、实施与评价研究[D].上海：上海交通大学,2004.
[6]许鹭雅.我国财务共享服务模式的可行性分析[J].商业文化(学术版),2009(09)：99.
[7]庄莹.发展我国财务共享服务的若干思考[J].财会月刊,2011(03)：89.
[8]Deloitte. The Future of Shared Services:Realizing and Sustaining the Benefits [EB/OL]. Deloitte Consulting LLP,2003 (03). http://www. deloitte. com/research.
[9]王晶.太平洋保险财务共享服务问题研究[D].上海：复旦大学,2005.
[10]赵晨.财务共享服务模式探讨[J].管理工程师,2010(05)：16-20.
[11]Tim R. Tech report:Shared services-share where? [J]. CFO,2000,16(10):101-106.
[12]Denburgh E V, Denis C. Doing more with less [J]. Electric Perspectives,2000,25(1): 44-55.
[13]肖俊.资本结构与财务治理结构的关系研究[J].当代经济,2007(06)：134-135.
[14]林倪滨.我国财务共享服务模式的研究与应用[D].厦门：厦门大学,2009.
[15]陈小鹏.财务共享服务的实施要点及案例分析[J].财务与会计(理财版),2010(08)：47.
[16]Mike Harry, Richard Schroeder. Six Sigma [M]. New York:Currency,2000.
[17]葛军.服务企业的六西格玛管理[J].企业改革与管理,2011(01)：75.
[18]周吉林.六西格玛管理的内涵及其实施[J].金山企业管理,2008(04)：37.
[19]谢明或.持续改善工作流程的平台—标准作业程序[J].经理人月刊,2008(10)：47.
[20]李文博.标准作业程序(SOP)的工作流技术在媒体行业的应用[J].才智,2011(10)：58.
[2]段培阳.财务共享服务中心的典型案例分析与研究[J].金融会计,2009(09)：50-56.
[3]Bryan Bergeron.共享服务精要[M].北京：中国人民大学出版社,2004.
[4]Barbara Quinn, Robert Cooke, Andrew Kris著,郭蓓译.公司的金矿—共享式服务[M].昆明：云南大学出版社,2001.
[5]刘汉进.共享服务的决策、实施与评价研究[D].上海：上海交通大学,2004.
[6]许鹭雅.我国财务共享服务模式的可行性分析[J].商业文化(学术版),2009(09)：99.
[7]庄莹.发展我国财务共享服务的若干思考[J].财会月刊,2011(03)：89.
[8]Deloitte. The Future of Shared Services:Realizing and Sustaining the Benefits [EB/OL]. Deloitte Consulting LLP,2003 (03). http://www. deloitte. com/research.
[9]王晶.太平洋保险财务共享服务问题研究[D].上海：复旦大学,2005.
[10]赵晨.财务共享服务模式探讨[J].管理工程师,2010(05)：16-20.
[11]Tim R. Tech report:Shared services-share where? [J]. CFO,2000,16(10):101-106.
[12]Denburgh E V, Denis C. Doing more with less [J]. Electric Perspectives,2000,25(1): 44-55.
[13]肖俊.资本结构与财务治理结构的关系研究[J].当代经济,2007(06)：134-135.
[14]林倪滨.我国财务共享服务模式的研究与应用[D].厦门：厦门大学,2009.
[15]陈小鹏.财务共享服务的实施要点及案例分析[J].财务与会计(理财版),2010(08)：47.
[16]Mike Harry, Richard Schroeder. Six Sigma [M]. New York:Currency,2000.
[17]葛军.服务企业的六西格玛管理[J].企业改革与管理,2011(01)：75.
[18]周吉林.六西格玛管理的内涵及其实施[J].金山企业管理,2008(04)：37.
[19]谢明或.持续改善工作流程的平台—标准作业程序[J].经理人月刊,2008(10)：47.
[20]李文博.标准作业程序(SOP)的工作流技术在媒体行业的应用[J].才智,2011(10)：58.