星云棋牌官网下载

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                                学术堂专业论文学习平台您当前的位置:学术堂 > 管理学论文 > 财务管理论文

                                快递企业财务共享中心建设与业财融合模式实施

                                时间:2019-03-20 来源:财会学习 作者:张杨 本文字数:5997字

                                  摘    要:星云棋牌官网下载 随着时代发展和社会进步,财务共享中心逐渐被大部分集团所建立。快递行业近年来高速发展,财务共享中心已成为了快递行业中普遍存在的财务管理模式之一。业财融合是现代企业管理的必然要求,财务共享中心模式下的业财融合能够有效提高企业的管理水平。本文在分析财务共享中心模式下实施业财融合的必要性的基础上,结合快递行业的特点,提出快递企业业财融合模式的实施保障,希望对快递行业的发展提供一定的帮助。

                                  关键词:星云棋牌官网下载 财务共享中心; 业财融合; 财务管理;

                                  YECAIRONGHESHIQIYEYEWUYUCAIWUDERONGHE。JINNIANLAIYECAIRONGHESHIQIYEFAZHANDEBIRANXUANZEZHIYI,YESHIXIANDAIQIYEZHIDUBUDUANWANSHANDEBIRANYAOQIUZHIYI,TONGSHIYESHIQIYESHISHIJINGXIHUAGUANLIDENEIZAIYAOQIU。CAIWUGONGXIANGZHONGXINSHITONGGUODASHUJUDENGJISHUJIANGQIYEDECAIWU、YEWUDENGJINXINGJIZHONGHUAGUANLI,CONGERDUIQIYEDECAIWU、YEWUQUANGUOCHENGJINXINGJIANKONG。ZAICAIWUGONGXIANGZHONGXINGOUJIANDEJICHUSHANG,QIYEDUIYECAIRONGHEYETICHULEXINDEYAOQIU。BENWENZHENDUIKUAIDIXINGYECAIWUGONGXIANGZHONGXINMOSHIXIAYECAIRONGHEDEXIANGGUANWENTIJINXINGYANJIU,BINGTICHULEXIANGYINGDEDUICE。

                                  一、快递企业财务共享模式下业财融合的必要性

                                  (一)能够提高企业管理效率

                                星云棋牌官网下载   SUIZHEXINXISHIDAIDEFAZHAN,YUELAIYUEDUODEQIYEKAISHICAIWUXINXIHUAJIANSHE,CAIWUGONGXIANGZHONGXINMOSHIDEJIANLIYESHISHUNYINGCAIWUXINXIHUAJIANSHEDEBIRANYAOQIU,SHIDANGDAIQIYEGUANLIMOSHIGAIGEDEBIJINGZHILU。CAIWUGONGXIANGZHONGXINKEYIJICHENGCAIWU、YEWUDENGYIXILIEXIANGGUANGONGZUO,CONGERTIGAOCAIWUGONGZUODEZHENGTIXIAOLVHEQIYEGUANLIDEXIAOLV。CAIWUGONGXIANGZHONGXINMOSHIDESHISHINENGGOUYOUXIAOCUJINDANGQIANYECAIRONGHE。DUIYUKUAIDIXINGYEERYAN,CAIWUGONGZUOYUYEWUGONGZUODEXIAOLVTISHENGSHIDANGDAIGUANLIGONGZUOPINZHITISHENGDEMIANLINDEBIJINGHUANJIEZHIYI。ZAICAIWUGONGXIANGZHONGXINMOSHIXIASHIXIANYECAIRONGHE,NENGGOUTIGAOQIYECAIWUYUYEWUDEXIETONGXIAOLV,TUIDONGQIYEZHANLVEMUBIAODESHIXIAN,JIAQIANGQIYEYUYUANGONGZHIJIANDEXIETONG,YENENGGOUJIFAYUANGONGCANYUQIYEYUNYINGDEJIJIXING。QIYETONGGUOJIANGYEWUYUCAIWURONGHENENGGOUYOUXIAOSHIXIANCAIWUHUODONGHEQIYEZHANLVEDERONGHE,NENGGOURANGYUANGONGHUOQUGERENJINGJILIYIDETONGSHI,JIANGDIQIYEDEGUANLICHENGBEN。

                                  (二)能够提高企业经济效益

                                  YECAIRONGHENENGGOUYOUXIAODITIGAOQIYEDEJINGJIXIAOYI。QIYECAIWUGUANLIDEZUIZHONGMUBIAOSHISHIQIYEDEJINGJIXIAOYIYOUSUOTIGAO,JINGJIXIAOYIBIXUYAOTONGGUOYEWUHUANJIEDEKONGZHIJINXINGTISHENG。KUAIDIXINGYEDEYEWUHUANJIECHENGBENFEIYONGJIAOGAO,YINCIDUIQIDEKONGZHIYEXIANDEYOUWEIZHONGYAO。TONGGUOYECAIRONGHENENGGOUHELIDEYOUHUAQIYEDECAIWUZIYUANPEIZHI,CONGERGAISHANQIYEDEGUANLIXIAOLV,ZUIDAHUATIGAOQIYEJINGJIXIAOYI。

                                  (三)能够有效降低企业的风险

                                  业财融合极大提升了企业的风险防范能力,从业务环节对财务风险进行控制。近年来快递行业的规模不断扩大,所面临的风险越来越突出,业财融合能够将财务风险管控直接落地到业务前端,通过关注重点资金流动实现对企业风险的防范。
                                 

                                快递企业财务共享中心建设与业财融合模式实施
                                 

                                  二、快递企业财务共享中心建设动因

                                  (一)集团战略推行的要求

                                  JINNIANLAISUIZHEKUAIDIXINGYEDEBUDUANFAZHAN,DABUFENKUAIDIGONGSIDOUZAIQUANGUOGEDIJIANLILEFENBU,ZHEIXIEFENBUYEPEIBEILEXIANGYINGDECAIWUZUZHI。DANSHIYOUYUCAIWUZUZHIFENSANZAIQUANGUOGEDI,YINCIDAOZHICAIWUXINXIGUOYUFENSAN,YANZHONGJIANGDILEQIYEGUANLIXIAOLV,YETIGAOLEGUANLICHENGBEN,BULIYUKUAIDIGONGSIFAZHANZHANLVEDESHISHI。TUIDONGCAIWUGONGXIANGZHONGXINDEJIANSHE,NENGGOUYOUXIAOJIEJUEZHEIXIEWENTI。KUAIDIGONGSIJIANGCAIWUGONGXIANGZHONGXINJIANSHECHENGLIHOU,NENGJIANGBUTONGQUYUDEGONGZUOJIZHONGDAOCAIWUGONGXIANGZHONGXINJINXINGGUANKONG,BUBIZAIJINXINGZHONGFUERFANSUODECAIWUGONGZUO,CONGERYOUXIAOTISHENGLECAIWUGUANLIDEXIAOLV,YEJIANGDILECAIWUGUANLIDECHENGBEN,GAISHANLEYEWUZHIXINGDEXIAOGUO。KUAIDIXINGYEJIANLICAIWUGONGXIANGZHONGXIN,NENGGOUSHIBUTONGDIQUDEFENBUDECAIWUHEYEWUYOUXIAOZHENGHE,JIDACUJINLEGUANLISHUIPINGDETISHENG。

                                  (二)企业风险管理的要求

                                  JINNIANLAIKUAIDIXINGYEFAZHANXUNMENG,BUFENKUAIDIXINGYEZAIQUANGUOGEDIDOUJUYOUFENBU,GEFENBUZHIJIANJINXINGDULIDEHUIJIHESUANGONGZUO,DAOZHIQIYECAIWUHESUANGONGZUOJUYOUJIAOQIANGDEDULIXING,JITUANZONGBUDEGUANLICENGHENNANHUOQUMINGQUEDECAIWUZHIBIAO,YENANYIJINXINGZHUNQUEDECAIWUSHUJUPANDUAN。TONGGUOJIANLILIUCHENGZHIDUTONGYIDECAIWUGONGXIANGZHONGXINDUICAIWUGONGZUOJINXINGTONGYICHULI,NENGGOUSHICAIWUSHUJUHECAIWUXINXIDEJIAZHIYOUXIAOTISHENG,BAOZHENGLESHUJUCHULIDEJISHIXINGHEZHUNQUEXINGYIJIHELIXING,JIDAGAISHANLEQIYECAIWUGUANLIDESHUIPING,BUZAIYINWEIGONGSIFENSANERNANYIJINXINGCAIWUTONGYIGUANLI。JITUANZONGBUTONGGUOCAIWUGONGXIANGZHONGXINDEJIANSHE,TIGAOLECAIWUDEGUIFANXING,SHICAIWUGONGZUOGENGJIAJUYOUGUIFANHUA。TONGSHI,CAIWUGONGXIANGZHONGXINZHUZHONGSHIZHONGKONGZHI、SHIHOUPINGJIA,NENGGOUYOUXIAOTIGAOYEWUDEZHIXINGXING,JIANGDIYECAIFENLIDAOZHIDEGUANLIFENGXIAN。

                                  三、快递企业业财融合模式的具体实施过程

                                  (一)规范信息标准

                                  KUAIDIQIYEZAIYECAIRONGHEDEGUOCHENGZHONG,XUYAOLIZUYUZISHENDEYEWUJINXINGXIANGYINGDEPINGZHENGSHENGCHENG。YECAIRONGHEZHUYAOSHEJIDAODEJICHUSHUJUBAOKUOZHIGONGXINXI、BUMENXINXI、KEHUXINXI、CHENGBENKEMUDENG。DUIYUYEWUSHUJUERYAN,ZHUYAOBAOKUORICHANGBAOXIAODAN、XIANJINBEIYONGJIN、HETONGSHOUKUANDENG。TONGSHI,YOUYUGUOQUKUAIDIQIYECAIWUXITONGHEYEWUXITONGMEIYOUXINGCHENGGAODUDETONGYI,YINCIBUTONGDESHUJUZHIJIANYENANYIJINXINGLIANGHAODEDUIJIEHEJIANRONG。WEILEBAOZHENGYECAIRONGHEDESHUNLIKAIZHAN,YOUBIYAOTONGGUODISANFANGPINGTAILAICUSHIERZHERONGHE,SHIXIANSHUJUDEHUTONG。KEYIJIANGYEWUSHUJUHECAIWUSHUJUFENBIECHUANDIDAOZHONGJIANKUZHONG,YOUZHONGJIANKUJINXINGFENXIBINGDECHUZHIXINGDEMINGLING,JIEJUECAIWUXITONGHEYEWUXITONGXIANGHUDULIDEZHANGAIWENTI。

                                  1.组织机构共享

                                星云棋牌官网下载   MUQIANKUAIDIQIYEXINGZHENGKUANGJIAHEHUIJIHESUANSHITIZHIJIANCUNZAIYIDINGDECHAYI,CAIWUXITONGYITUOYUHESUANKOUJINGDEZUZHIJIANLI,YEWUXITONGYITUOXINGZHENGZUZHIKOUJINGJIANLI。YAOSHIYEWUXITONGHECAIWUXITONGZHONGDEXITONGCHONGTUBEIHUANJIE,JIUXUYAOYINRUZUZHIJIGOUGONGXIANGDEGAINIAN,ZAIZUZHIXINXICHUANDIDEGUOCHENGZHONGJIANSHAOXINXICHUANDIDEZHANGAI,BINGTONGGUOSHUJUJIAOHUANPINGTAITIGAOXINXIJIAGONGDEZHUNQUEDUHEXIAOLV,TIGAOZUZHIJIGOUZHIJIANDEXINXIGONGXIANGXIAOLV,TONGSHIRANGYUANYOUDESHUJUJIEKOUBAOCHIBUBIAN。

                                  2.业务与财务关联信息共享

                                  ZAIPINGZHENGMOBANSHEJISHI,YAOZHENDUIYEWUCHULIGUOCHENGZHONGSHEJIDEHUIJIKEMUJINXINGFENXI。PINGZHENGMOBANSHEJIZHUYAOBAOHANZONGZHANGKEMU、MINGXIZHANGKEMU,BAOHANHUIJIKEMUZHONGSUOBAOHANDEJIEDAIGUANXI。PINGZHENGZUOWEIYEWUXITONGHECAIWUXITONGDELIANJIETONGDAO,ZAIYECAIRONGHEGUOCHENGZHONGYOUFEICHANGDADEYIYI。SUIZHEKUAIDIGONGSIYEWUWANGLAIDERIYIPINFAN,YIKAORENGONGSHENGCHANPINGZHENGYIJINGWUFAMANZUDANGDAIDEXUQIU,ZIDONGSHENGCHENGPINGZHENGYIJINGGUANGFANYUNYONGYUKUAIDIGONGSIDESHIJIANZHONG。ERPXITONGNENGZAIJIEJUECAIWUSHUJUHEYEWUSHUJUDEJICHENGSHANGNENGQUDEJIAODADECHENGGONG,ZHUYAOJIUSHIYINWEIGUANLIANLESHISHISHUJUKUJIANCE,SHIQIZAIYEWUGUOCHENGZHONGDECAIWUBIANHUANENGGOUYOUJIAOQIANGDEQUANMIANXINGYUJISHIXING。YINCI,CAIWUGONGXIANGZHONGXINXIAYECAIRONGHEYINGGAIJIEZHUFUZHUJIZHITIGAOPINGZHENGZIDONGSHENGCHENGDEZHINENGXING。

                                  (二)构建异构共享数据库系统

                                星云棋牌官网下载   GONGSIFAZHANGUOCHENGZHONGBUTONGSHIQIYOUBUTONGDEXUQIU,YINCIZAIXINXIXITONGJIANSHESHICUNZAIYIDINGDEWENTI,ZAIXINXIDUIJIEHEPIPEICAOZUOSHIHUISHOUDAOJISHUCHAYIDAOZHIXINXIGUDAODECUNZAI。XINXIGUDAOBUJINHUIYINGXIANGQIYEZHENGTIYEWUDEKAIZHAN,YEHUIXUERUOXINXIDESHIYONGXIAOLV。SHOUDAOCHUANTONGGONGSIJINGYINGMOSHIHEGUANLILINIANDEYINGXIANG,DABUFENKUAIDIGONGSIZAIQIYEXINXISHOUJISHIHUICUNZAIYIDINGDEMANGQU,YINCIXINXISHOUJIDEXIAOLVYEBUGAO,JIASHANGGEBUMENZHIJIANCUNZAIYIDINGDEGOUTONGZHANGAIZUAILEYEWUDEKAIZHAN。CHUYUDUIQIYEYEWULIUCHENGDEBIANJIEHUAHEXINXIZUIDAHUALIYONGKAOLV,YOUBIYAOZAICAIWUGONGXIANGZHONGXINZHONGGOUJIANSHUJUSHISHIGONGXIANGPINGTAI,YITIGAOQIYEZHENGTIDUIXINXIDELIYONGXIAOLV,DAPOGEBUMENZHIJIANDEXINXIGUDAOXIANXIANG,CUJINYEWUDEKAIZHANHEQIYELIRUNDECHUANGZAO。MUQIAN,JIEJUEGEBUMENZHIJIANXINXIZHANGAIDEZHUYAOQUDAOSHISHUJUKUXITONG,TONGGUOSHUJUKUDERUKUHEGONGXIANGSHIXIANGEFENBUZHIJIANDECAIWUXINXIGONGXIANGYUPINGZHENGCHULI,JIEJUEGEBUMENZHIJIANXINXIGOUTONGBUSHUNCHANGDEWENTI。MIANDUIBUTONGYEWUXITONGZHIJIANDESHUJUKUCHAYI,KEYITONGGUOJIANLISHUJUKULIANJIEFUWUFANGSHILAIJIEJUE。LINGYIFANGMIAN,YAODUIGONGSIDELIUCHENGJINXINGSHULI,ZAIGONGSIKAIZHANYEWUSHIYAOMINGQUEYEWUGUIFANYIJICAOZUOLIUCHENG,JIANLIWANBEIDECAOZUOGUIFAN,BANGZHUCAIWUGUANLIXITONGNENGGOUGENGHAODIJIANGUANGEXIANGYEWUDEKAIZHAN,GENJUBUTONGYEWUZHUTIDECHAYIYAODUICAIWUXITONGJINXINGTEDINGDEDIAOZHENG,BAOZHANGGONGSIYEWULIUCHENGNENGGOUZAICAIWUJIANGUANDEQINGKUANGXIASHUNLIJINXING。

                                星云棋牌官网下载   JIANGYUANYOUDEGULIDEYEWUZHUTILIANJIE,YICIJIEJUEYIWANGGEBUMENZHIJIANDEXINXIGUDAODEWENTI,WEIQIYENEIYEWUDEKAIZHANDIANDINGJICHU。ZAISHUJUGONGXIANGCAOZUOSHI,CAIWUPINGZHENGDESHENGCHENGHEBIANMAFEICHANGGUANJIAN,BUJINGUANXIDAOXIANGGUANSHUJUDEJILU、FENXI,HAIGUANXIDAOSHIHOUSHUJUDEXIUGAIYUDIAOZHENG,YINCIBIXUDUIWEICAIWUPINGZHENGDESHENGCHENGYOUYIDINGDEGUANZHU。SHOUXIANYAODUICAIWUPINGZHENGJINXINGTONGYIDEBIANMA,SHEDINGZAISHUJUNEIZHIRUDUIYINGDEBIANMA,SHIBIANMANENGGOUBEISHUJUKUSHIBIEYUSHOULU。QICI,JINXINGCAIWUPINGZHENGSHUJUZHENGHESHI,YAOZONGHEGELEIMOBANSHUJUXUANZEXUYAODEMOBAN。MUQIANSHUJUKUYUBIANMAXINXISHOULUGONGZUOHAITINGLIUZAIDAZHONGXINGKUAIDIQIYEDEYINGYONGZHONG,XIAOXINGKUAIDIGONGSIYOUYUZISHENGUIMODEXIANZHI,CHUANTONGCAIWUHESUANNENGMANZUQIYEWUKAIZHANHEJINGYINGXUYAO,YINCIDUIZHEIFANGMIANDEJIANSHEHAIBUGOUZHONGSHI,DANSHIDUIYUDAXINGKUAIDIQIYEERYAN,TONGYISHUJUKUBIANMAHEXINXISHOULUFANGSHIJIANGJIDATIGAOCAIWUSHUJUDEZHUNQUEXINGYUJISHIXING,BINGTIGAODUISHUJULIYONGDEXIAOLV。

                                  (三)实施公司财务与业务系统对接

                                  QIYEDECAIWUXITONGHEYEWUXITONGSHIYECAIRONGHEGUANLIDEHEXINSUOZAI,ZHEILIANGGEXITONGGOUJIANSHIFOUWANSHANJUEDINGZHEQIYEDEGUANLIZHILIANGHEGUANLISHUIPING。ZAICAIWUGONGXIANGZHONGXINMOSHIXIAJIANLIYETAIRONGHE,XUYAOJIANLIYITAOWANSHANDESHUJUCAIJIHECAIWUSHUJUJIAOHUANXITONG,SHIXIANPINGZHENGDEZIDONGSHENGCHENGYIJIQITAYEWUXINXIDECHUCUN,YIFANGBIANYEWUDESHUNLIKAIZHAN。ZAIGOUJIANZHEIYITAOXITONGDEGUOCHENGZHONG,KUAIDIGONGSIYAOLIZUYUZISHENDESHIJIQINGKUANG,JIANLISHIHEZISHENFAZHANXUQIUDESHUJUJIAOHUANXITONG。ZAIZHEIYIMOSHIXIA,QIYECAIWUSHUJUKUHEYEWUSHUJUKUNENGZAITONGYIJUYUWANGZHONGTISHENGSHUJUJIAOHUANXIAOLV,BINGQIEYOUXIAOQUEBAOSHUJUDEANQUANXING。SHUJUJIAOHUANXITONGTONGGUOZHONGJIANKUBANGZHUSHUJUCHUANSHU,HAIKEYIBIMIANLIANGGESHUJUKUZHIJIANXIANGHUJIAOCHACAOZUODEQINGKUANG。

                                  (四)实现多系统间业务信息的共享

                                  SUIZHEKUAIDIQIYEGUIMODEBUDUANKUODA,NEIBUHUIJIBUMENCHENGDANDECAIWUSHENHEGONGZUOYALIYEZAIBUDUANKUODA。WEILEYOUXIAOJIANGDIQIYECAIWUXITONGDEYALI,KUAIDIXINGYEZAIGOUJIANCAIWUGONGXIANGZHONGXINSHIYINGGAIGOUJIANYUSUAN、CHENGBEN、ZIJIN、YEWUDUOFANGMIANXINXIGONGXIANGDEXITONG,CONGERQUEBAOCAIWUXINXIDEZHUNQUEXING,JIANGDICAIWUXINXIZAICHUANDIGUOCHENGZHONGSHIZHENDEKENENGXING,TONGSHITIGAOCAIWUXINXIDELIYONGXIAOLV,SHIXIANCAIWUXINXIHEYEWUXINXIDEGAODUTONGYI,CONGERBANGZHUKUAIDIQIYEGOUJIANWANSHANDEYEWULIANHECAIWULIAN。YEWULIANHECAIWULIANERZHEZHIJIANSHIXIANGFUXIANGCHENGDE,ERZHEDEGONGTONGJINBUNENGGOUCUJINQIYEDEPINGWENGAOXIAOYUNZUO。

                                  1.全面预算信息共享

                                星云棋牌官网下载   QUANMIANYUSUANSHIQIYEZIYUANYOUHUAPEIZHIGUOCHENGZHONGDEZHONGYAOHUANJIE,NENGGOUSHENTOUZAIYEWUDEFANGFANGMIANMIANDANGZHONG,YINGXIANGDAOQIYEGEBUMENDEJINGYINGGUANLIXINGWEI。CHUANTONGYECAIFENLIDETIXIXIAQUANMIANYUSUANZHUYAOYOUCAIWUBUMENZHUDAO,DIAODONGRENLIBUMEN、YEWUBUMENZONGHEBIANZHI。SUIZHEKUAIDIQIYEGUIMODEBUDUANKUODA,CAIWUXINXIZHUJIANFUZA,YECAIFENLIDEMOSHIYIJINGWUFASHIYINGDANGXIAQIYEDEFAZHANXUQIU。WEILESHIYINGCAIWUHESUANDEQUSHI,QUANMIANYUSUANDEGENGXINBIBUKESHAO,ZHEIJIUXUYAOZAICAIWUGONGXIANGZHONGXINMOSHIXIAGEBUMENTONGLIHEZUO、JIAQIANGGOUTONG,QUEBAOQUANMIANYUSUANDOUYOUGEBUMENCANYUDAOQIZHONG,YEJIEJUECAIWUBUWEIZHUDEFENZHIGOUTONGDEDIXIAOLVWENTI。

                                  2.成本费用核算信息共享

                                  CHENGBENFEIYONGDEHESUANZUOWEIQIYERICHANGJINGYINGHUODONGZHONGSHEJILIANGZUIGUANGDEHESUANZHIYI,CHENGBENFEIYONGHESUANDUIYEWUBUMENHECAIWUBUMENDOUHENGUANJIAN。ZAICAIWUGONGXIANGZHONGXINMOSHIXIA,KUAIDIQIYEYAOSHIXIANCHENGBENFEIYONGHESUANXINXIDEGONGXIANG,TISHENGERZHEDEGOUTONGXIAOLV,JIAQIANGXINXIGONGXIANGMOSHIDEGOUJIAN。

                                  四、快递企业业财融合模式的实现方式

                                  (一)整合会计资源

                                星云棋牌官网下载   KUAIDIQIYEGOUJIANCAIWUGONGXIANGPINGTAINENGGOUYOUXIAOGAISHANXINXIGUDAODEXIANXIANG,TISHENGQIYEDEXINXIZHENGHENENGLI。QIYEZAIJINXINGHUIJIXINXIZHENGHEGUOCHENGZHONG,YAOKAOLVHUIJIXINXIDEZHENSHIDU,SHIXIANQIYENEIBUGUANLIJIZHIDEYOUHUA,GAISHANHETUOKUANXINXIGOUTONG、CHUANDIDETUJING,QUEBAOQIYEGEBUMENDOUNENGYOUXIAOLIYONGXIANGYINGDEXINXI。ZAICAIWUGONGXIANGZHONGXINMOSHIXIA,QIYENEIBUCAIWUXINXICHUANDIBUXUYAOFUZADELIUCHENG,CAIWUXINXIDECHUANDIXIAOLVJIAOGAO,ZHENSHIXINGHESHIXIAOXINGYEJIAOGAO。CHUCIZHIWAI,JIBIANSHIFENSANZAIQUANGUOGEDIDEYEWUJIGOU,QICAIWUXINXIDOUKEYIBEINARUHENGXIANGBIJIAODEJIZHIZHONG,GUIBIYINWEIHUIJIRENYUANSUZHICHAYIERDAOZHIDEXINXISHIZHENDEQINGKUANG,QUEBAOXINXIDEKEGUANXING。CIWAI,JIEZHUCAIWUGONGXIANGZHONGXIN,KEYIWEIQIYEDEFAZHANDAILAIJIAODADEBIANLI,GENJUBUTONGDEDANWEIDESHIJITEDIANZHIDINGMANZUXINXICHULIHEFENXIDEFANGSHI,CONGERWEIBUTONGQUYUDEGONGSITIGONGTONGYIDECAIWUCHULIFANGAN。

                                  (二)制定标准化的财务监管体系

                                  KUAIDIQIYEZAIKAIZHANYECAIRONGHESHI,BUDANYAOLIZUYUCAIWUGONGXIANGPINGTAI,HAIYAOBUDUANWANSHANCAIWUJIANGUANTIXI。SHOUXIAN,YECAIRONGHEDEGUIFANBIXUYAOANZHAOQIYETONGYIDELIUCHENGKAIZHAN,BINGQIEYAOJINGGUOPINGTAIDESHENHECAINENGJINXING。QICI,WEILEQUEBAOQIYEYEWUDESHUNLIKAIZHAN,NEIBUCAIYONGYEWUJIZHONGDEFANGSHI,SHIQIYECHENGYUANBAWOYEWUDEKAIZHANDONGXIANG。ZAICI,ZAIKAIZHANYECAIRONGHESHI,CAIWUSHUJURUKUYUBAOCUNYAOYANGEANZHAOLIUCHENG,BUNENGSUIYIBIANGENG。ZUIHOU,ZAIKAIZHANYEWUGUOCHENGZHONGXUYAOSHISHIJIANKONG,QUEBAOYEWUDESHUNLIWANCHENG。

                                  (三)协同财务业务流程

                                  QIYECAIWUGONGXIANGPINGTAIDEBUDUANWANSHAN,JIUYAOQIUCAIWUGONGXIANGZHONGXINYUDAOTUFAXINGSHIJIANYENENGGOUJILUHECHULI,CONGERWEITIGONGQIYETIGONGYUNZHUANBIBEIDECAIWUSHUJU,CHENGDANQIQIYEGUANLIDEZHIZE,SHIBUTONGYEWUZHUTIDECAIWUQINGQIUDOUNENGGOUTONGGUOPINGTAIDEDAOHELIJIEJUE。CAIWUGONGXIANGZHONGXINSHUYUCAIWULIUCHENGDEGAIJINHEZAIZAO,GUIFANHUAYUBIAOZHUNHUADEBUZHOUFEICHANGGUANJIAN。CAIWUGONGXIANGZHONGXINBAOKUOZHUANYEZUHEJIANDUZU,ZHUANYEZUYOUZHUANYEHUIJIRENYUANRENZHI,ZHIJIEJIECHUDIYISHOUDEHUIJIZILIAO,FANGZHIRENWEIYINSUYINGXIANGHUIJIXINXIDEZHUNQUEXING。JIANDUZUYAODUIHUIJILIUCHENGFEICHANGLEJIE,FUZEJIANDUZHUANYEZUCHENGYUANCAOZUODEGUIFANXING。

                                  CAIWUYUYEWUDEXIETONGTIXIANZAIDUIXINXIDESHOUJIHEFENXIDEGUOCHENGZHONG,QIYENEIGEBUMENCUNZAIDALIANGDEYEWU,YEWUSHUNLIKAIZHANLIBUKAIGEBUMENDEXIETONGHEZUO。JIUKONGZHICENGERYAN,GEXIANGYEWUDEKAIZHANZUIZHONGMUDESHIWEILIRUNDECHUANGZAO,YINCIDUIYUCAIWUYUYEWUERYAN,ZHIYOUJIANGXINXIHELIJIAGONGFANKUI,BINGRANGQIYEDEYEWUKAIZHANXIAOGUOTISHENG,CAINENGTIZHENZHENGTIGAOQIYESHICHANGJINGZHENGLI。TONGGUOCAIWUYUYEWUDEXIETONG,JIANGJIDATISHENGQIYEDUIGELEIZIYUANDELIYONGXIAOLV,JINERWEIQIYEDEFAZHANTIGONGYOULIDEBAOZHANG。

                                  (四)建立高效管控模式

                                  CAIWUGONGXIANGZHONGXINDEJIANLIYOULIYUTIGAOQIYECAIWUXINXIDEANQUANXING,TONGSHITISHENGCAIWUXINXIDELIYONGXIAOLV。CAIWUGONGXIANGZHONGXINJIANLISHIDEDIXIAODECAIWUXINXISHOUJIYUCHULIFASHENGLEJIAODADEGAIBIAN,CUJINLEQIYEDEYEWUFAZHAN。JIEZHUCAIWUGONGXIANGZHONGXIN,NENGGOUCUJINCAIWUXINXIDEANQUANXINGHEZHUNQUEXINGDEDAOTISHENG,TONGSHIHAINENGGOUTIGAOZIJINFENGXIANGUANKONGNENGLI。SUIZHEKUAIDIGONGSIDEBUDUANKUOZHANG,DUICAIWUXINXIGUANLIYETICHULEGENGGAODEYAOQIU。RUGUOSHIYONGCHUANTONGDECAIWUGUANLIMOSHI,QIYEDECAIWUFENGXIANJIANGJIDATISHENG。WANSHANDECAIWUGONGXIANGZHONGXINDEJIANLI,NENGGOUYOUXIAOYUFANGZHEIBUFENFENGXIAN,CUSHIQIYEPINGWENFAZHAN。

                                  五、快递企业业财融合模式的实施保障

                                  (一)制度保障

                                  CAIWUYUYEWUDEFAZHANLIBUKAIMINGQUEDEZHANLVEMUBIAO,ZHANLVEMUBIAOSHIFOUNENGGOULUODIZAIYUSHIFOUYOUWANSHANDEZHIXINGTIXI。YINCI,ZHIDUYESHIBAOZHANGYECAIRONGHEDEJICHUYUQIANTI。KEXUEDEZHIDUNENGGOUJIANGDIQIYENEIBUGUANLICHENGBEN,WEICHIQIYEGAOXIAOYUNZUO。QIYEZAIZHIDINGZHIDUSHI,BIXUYAOJIEHEZISHENDEQINGKUANGXUANZEHESHIDENEIBUGUANLITIZHI,BINGGENJUQIYEDEFAZHANBUDUANDIAOZHENG。

                                  (二)技术保障

                                  SUIZHEKEJIDEBUDUANJINBU,CAIWUGONGXIANGZHONGXINDEJIANLIYESHIJIANLIZAIGAODUXINXIHUADEJICHUSHANGDE。KUAIDIQIYEYAOYINJINXIANJINDEDIANZISHEBEI,SHIDECAIWUGONGXIANGPINGTAINENGGOUZUIDAXIANDUDILIYUQIYEYEWUDEKAIZHAN,TONGSHIYAOBAOZHANGCAIWUGONGXIANGPINGTAIDEWENGUYUNXING,JIANGDIYINWEISHEBEIGUZHANGDAOZHIDEXINXIWENTI,CUJINQIYEYEWUDETUOZHAN。

                                  (三)人员保障

                                  CAIWUGONGXIANGZHONGXINMOSHIXIAKAIZHANYECAIRONGHE,XUYAODALIANGDEZHUANYEHUAHUIJIRENYUAN。RENYUANBAOZHANGDECUOSHIZHIYISHITONGGUOGONGSIZISHENDENEIBURENYUANJINXINGPEIYANG,JIAQIANGRENYUANPEIXUN,ZAIDUANQINEITISHENGHUIJIRENYUANDENENGLI,PEIYANGRENYUANDEZHONGCHENGDU,SHIDEQIZAIZHIHOUNULIWEIGONGSIGONGZUO,YOULIYUTIGAOQIYEDENINGJULIHEXIANGXINLI。

                                  (四)绩效评价体系保障

                                星云棋牌官网下载   KUAIDIQIYESHISHICAIWUGONGXIANGZHONGXINBANSUIZHEJISHUGEXIN、RENYUANZHIQUANBIANDONGDENGSHIJIAN,KENENGDUIRENYUANDEJIXIAOCHANSHENGJIAODADEYINGXIANG。CAIWUGONGXIANGZHONGXINYINGDANGMIQIEDIGUANZHUDUIGONGXIANGZHONGXINDEYUNZUOQIZHEZHONGYAOYINGXIANGDEGEFANGMIANYINSU。ZAICAIWUGONGXIANGZHONGXINXIASHISHIYECAIRONGHE,XUYAOKAOLVGEFANGMIANDEYINGXIANGYINSU。DUIYUSHUJUBAOBIAOCHANCHUYOUTONGYIBIAOZHUNJIEKOUXITONGWEICHIDECAIWUGONGXIANGZHONGXIN,CHUJUKEXUEDEJIXIAOBAOGAOGONGNENGSHIKESHIXIANDE。YINCICAIWUGONGXIANGZHONGXINZAIFAZHANGUOCHENGZHONGYAOJIZHONGZONGHEXINGRENCAI,DUIJIXIAOPINGJIATIXIBUDUANYOUHUA。

                                  六、结语

                                  SUIZHESHIDAIFAZHANHESHEHUIJINBU,CAIWUGONGXIANGZHONGXINYIBEIYUELAIYUEDUODEGONGSISUOJIENAYUCAIYONG,YECAIRONGHEYESHIDANGXIAGONGSITIGAOGUANLIXIAOLVDEBIJINGTUJING。CAIWUGONGXIANGZHONGXINMOSHIXIAKAIZHANYECAIRONGHEYOULIYUKUAIDIQIYEGAISHANZISHENDEGUANLISHUIPING,TISHENGQIYEDUICAIWUYUYEWUDEGUANLIXIAOLV,CUJINQIYEPINGWENDEFAZHAN。

                                  参考文献

                                  [1] 于敏.企业财务共享服务中心模式下的业财融合研究[J].中国商论,2019 (6):157-158.
                                星云棋牌官网下载   [2] 陈衬兰.基于财务共享的业财融合模式构建与实施探析[J].中国市场,2019 (12):190-191.

                                  张杨.财务共享服务中心模式下的业财融合研究[J].财会学习,2020(09):10-12.
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