泛亚电竞

以共享“助推”企业全球财资管控力

来源:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 《金融&贸易》2018年第4期 作者:陈虎 孙彦丛 郭奕 赵旖旎 陈佳
在企业财资管理中引入共享泛亚电竞的理念,进行财资共享,将分散于企业各业务单位、重复性高、易于标准化的财资业务进行流程再造与标准化,并集中到FSSC统一进行处理,能够形成对企业财资管理的有力支持。

20shiji80niandaiyiqian,chuantongdegongsicaiwuzhinengdoushicaiyongfensanmoshiguanli,suizhejituanhuafazhandequshi,qiyeduijiangdicaiwuyunyingchengben、tigaocaiwugongzuoxiaolvdesuqiuyuelaiyueqianglie,caiwugongxiangfanyadianjingyingyunersheng。1981nian,caiwugongxiangfanyadianjinggainiansuizhefutegongsichuangjianshoujiacaiwugongxiangfanyadianjingzhongxin(financial shared service center,fssc)zaimeiguoqiyuan。

suizhejingjidegaosufazhan,fanyadianjingguoyongxianchudaliangdejituanhuajidaxingjituanqiye,zheixiejituanqiyezaijingjiquanqiuhuabeijingxiamianlinzhejiliedeshichangjingzheng,caiwufengxianheyunyingchengbenchixushenggao,zheiduichuantongqiyecaiwuguanlimoshitichulejidatiaozhan,yinci,yuelaiyueduodeguoneijituanqiyeyudaxingqiyekaishiyunyongcaiwugongxiangguanlifangshilaijiangdichengben、tishengxiaolv。

caiziguanlishiqiyecaiwuguanlidezhongyaozuchengbufen,tongguojingquedezuzhi、jihua、kongzhi、xinxihekaohedengguanlishouduan,duiqiyezijinyundongdequanguochengjinxingyouxiaodeguanli,genjuqiyezijinxuqiu,helichoujizijin,gaoxiaolvdiyunyongzijin,congershixiantigaozijinxiaolv、kongzhizijinfengxian、jiangdizijinchengbendeguanlimubiao,bangzhuqiyehuodejingzhengyoushi,shixianqiyejiazhizuidahuademubiao。

mianduiqiyequanqiuhuajiqiyecaiziguanlidailaidetiaozhan,yijibuduankuozhandecaiziguanlizhineng,chuantongdecaiziguanlimoshibixujinxingbiange。zaiqiyecaiziguanlizhongyinrugongxiangfanyadianjingdelinian,jinxingcaizigongxiang,jiangfensanyuqiyegeyewudanwei、zhongfuxinggao、yiyubiaozhunhuadecaiziyewujinxingliuchengzaizaoyubiaozhunhua,bingjizhongdaofssctongyijinxingchuli,nenggouxingchengduiqiyecaiziguanlideyoulizhichi。

企业财资管理发展新趋势

泛亚电竞 suizheqiyequanqiuhua、duoyuanhuadefazhan,yijixinxijishudejinbu,qiyeguanlixuqiudeyanjin,qiyedecaiziguanlichengxianchu“wuhua”defazhanqushi,jiquanqiuhua、jizhonghua、duoyuanhua、zidonghuahezhinenghua。

quanqiuhua。zaijingjiquanqiuhuadedabeijingxia,qiyedapoguojiajian、diqujianxiangduidulidezhuangtai,quyuxietong、ziyuangongxiang,suizhi,caiziguanlibuduanpipeiqiyequanqiuhuadailaideguanlixuqiu,jiyuquanqiushiye,zhenghezuzhiheguanligongju,duixinxi、ziyuanxietonggongxiang,shixianqiyezijinzaiquanqiufanweidezuiyoupeizhihejizhongguankong。zaiqiyecaiziguanliquanqiuhuajinchengzhong,jianjuquanqiuhuashiyehebendihuanenglidecaiziguanlituandui,zhubuzouchuchayihuadezhengcefagui、jianguanguiding、shangyemoshi、jiaoyixiguandengdailaideguanlikunjing,tongchouguankongquanqiuziyuan,jiangdiquanqiuzijinfengxian,dachengqiyequanqiuhuazhanlvemubiao。

jizhonghua。qiyecaiziguanlizhanzaiqiyeduicaiziziyuanjizhongguankongdeshijiao,congzhanlvedegaodu,jiangqiyezijinjinxinghelipeizhihegaoxiaozhenghe,yiyingduibuduanbianhuadequanqiujinronghuanjingduiqiyezijinfengxianguankongdetiaozhan。caiziguanlijizhonghuaqushi,bujinbaokuozijinjizhong,zaiquanqiufanweineiyouxiaojiangdizijinchendianheguanlichengben,haibaokuoxinxijizhong、shoufujizhong,qiyenenggousuishilejiequanqiuzijincunliangheliuxiang,zaiquanqiufanweineijizhongjinxingtoucundiaobo、shoufucaozuo,zaitongyidecaiziguanlipingtaishixianqiyecaizijizhongguanli。

泛亚电竞 duoyuanhua。qiyejingyingquanqiuhuadailaimaoyimoshiduoyuanhuayijizijinliuxiangfuzahua,duiyubutongguimo、butongxingye、butongjingyingleixingdeqiye,haiwaikuozhangdouhuimianlinhaiwaizijinjianguan、guojiqingsuan、zijinkuajingguijihewaihuiyunyingdengwenti。zaiduoyuanhuamaoyibeijingxia,qiyedecaiziguanlibuduanrongruduoyuanhuadeshouduan,congrongzidaotouzi,congjianguandaoqingsuan,congguijidaoyunying,zaizijindequanshengmingzhouqijinxingduoyuanhuaguanli。

zidonghua。xinxijishudefazhanzhengzaigaibianqiyeguanlidemoshi,duiqiyecaiziguanlieryan,xinxijishudailaileyewuchuliheshujujiaohudezidonghua。qiyeneibuxinxixitongjian、qiyeyuyinxingdengwaibujinrongjigoujian,tongguoxitongduijieyizidonghuadefangshishixiancaiziguanliliuchenggaoxiaotuijin,shixianqiyezijinliu、xinxiliu、guanliliudezidonghuazhenghe。

泛亚电竞 zhinenghua。caiziguanlishiqiyecaiwuguanlidehexinneirong,weilegenghaodizhichiyewufazhan,caiziguanlikaishizouchucaiwubumen,zoujinyewubumen,jiyuzishenzhangwodecaizishujuyoushiyuzhuanyefenxinengli,zongheyunyonggexiangxinxijishu,yigaoxiao、zhinengdefangshiweiqiyeguanlicengyuyewubumentigongzhinengyuce、zhinengfengxianfangkongdengfenxihejuecezhichi。

企业财资管理的五个阶段

qiyecaiziguanligongzuoshejixianjinguanli、yingyunzijinguanli、qiyerongziguanli、qiyetouziguanli、jinrongjigouguanli、zijinfengxianguanli、waihuiguanliyijizibenjiagouyuzichanfuzhaibiaoguanlidengcaiziguanlizhineng。qiyesuochushangyehuanjingdebianhua、zuzhijiegoudeyanjinyijicaiziguanlicelvedediaozhengdouhuiyingxiangqiyecaiziguanligongzuodezhankai,weilegenghaodipipeibutongjieduanqiyeduicaiziguanlidesuqiu,fanyadianjingjiangqiyedecaiziguanlihuafenweiwugejieduan(jiantu1),qiyeyinggenjubutongjieduandeguanlixuqiu,zhubuwanshanqiyecaiziguanli,zaichixudefengxianguanlizhichengxia,zuizhongyaoshixianzijindeanquanxing、liudongxingheshouyixingdemubiao。

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泛亚电竞 diyijieduan,zhanghuguanliyujiesuanguanli。zheishiqiyecaiziguanlizuijichudexuqiu,tongguoduizhanghuhejiesuandeguanli,qiyenenggoushishizhangwofenbuzaiquanqiuzhanghudezijinyue、zijinfenbuzhuangkuang,bingkongzhizijindeliuru、liuchu,shixianqiyeduiquanqiuzijindekeshi、kekong。

dierjieduan,zijinjizhongjiliudongxingguanli。zijinjizhongguanli,nenggouzaiquanqiufanweineiyouxiaojiangdizijinchendianheguanlichengben,tebieshizaiqiyecundaishuanggaodeqingkuangxia,gengxuyaoduizijinjinxingjizhong,jiangdicaiwufeiyong。tongguojianlineibuyinxing、zijinchi,jinyibujiaqianghuilufanyadianjing,jinxingneibuzijinshanghuaxiaboheeduguanli、neibujijia、neibudaikuandeng,wanshanneibuzijinshichang,wanchengzijinjizhongheliudongxingguanli,shixianqiyequanqiuzijinkediao。

disanjieduan,zijinjihuajiyuce。zaiwanchengzhanghuguanlihejiesuanguanli、zijinjizhongjiliudongxingguanlidejichushang,qiyekeyijinyibuzuohaozijinjihuajiyuceguanli,jiaqiangduiyingyunzijindeguanli,jiasuzijinzhouzhuan,jutibaokuoshoufukuanyuce、yinxingzhanghuyucehezijinjihuadeng。cishi,qiyecaiziguanlidegongzuoyijingshenrudaoqiyedejingyingguochengzhong,duiyuqiyezijindeguanlishiyoujihuade,buzaishisuijixingde。

泛亚电竞 disijieduan,touziguanliherongziguanli。zaiduiquanqiuzijinyouxiaoguankongdejichushang,jinyibufenxiqiyezijinyingyuhuoduanquedezhuangtai,jiangzijinjihuajierudaoyewuguocheng,zhenduixingdijinxingzhudongdetouziguanli、rongziguanli,tongguoduoyuanhuadetourongzicelve,jiangdizijinchengben、zhichichanyelianfazhan。

diwujieduan,guanyuwaihui、jinronggongju、caiwugongsideguanli。caiziguanlishengjidaozuigaocengci,qiyehuimianduiwaihuijiaoyi、jinronggongjuchuangxin、caiwugongsijigongyinglianjinrongdengyewu。jiyuqiyequanqiuhuafazhandebeijing,caiziguanlixuyaoguanzhuwaihuishichangfengxian,tongshixuyaocaiquchuangxinxingderongzicelve,rongzixingweiyingdangzhichiqiyeguimokuozhanghechanyelianfazhan,zaizheiyijieduan,gongyinglianrongzi、xiangmuxingrongzihechanyexingrongziguimohuibuduankuozhang。

企业财资管理的职能体系

zaiqiyecaiziguanligongzuoyanjindeguochengzhong,caiziguanlizhinengyezaibuduanfengfuhewanshan,genjuguoneiwaiqiyelingxiandecaiziguanlishijian,kejiangquanqiuhuaqiyedecaiziguanlizhinengzongxianghuafenweibagemokuai,tongshi,hengxiangqiefenweiqiyecengdecaizizhanlvezhidao、quyucengdecaizidiaodukongzhi、yijiguojiacengdecaizifanganzhixing,shixianduiqiyequanfangwei、duojiaodudecaiziguanli(jiantu2)。

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zongxianglaikan,caiziguanlidezhinenghuafenweixianjinguanli、yingyunzijinguanli、qiyerongziguanli、qiyetouziguanli、jinrongjigouguanli、zijinfengxianguanli、waihuiguanliyijizibenjiagouyuzichanfuzhaibiaoguanlidengcaiziguanlizhineng,meigeqiyejianggenjuzishensuochudeshangyehuanjing、zuzhijiegouyijicaiziguanlicelvejinxingdiaozhenghexihua,butongjieduanqiyecaiziguanlidesuqiuyousuobutong。

conghengxianglaikan,caiziguanlijibenzhinengfenweizhanlvezhidaoceng、quyukongzhicengheguojiazhixingceng,meiyigejutizhineng,doukehuafenweizheisangecengci。zhanlvezhidaoceng,jizaigongsizhanlvezhidaoxia,zhidingqiyecaiziguanlicelve,bingzhidaoquyukongzhicengjinxingquyucengmiandecaiziguanli,tongguojihua—zhixing—kongzhi—pingjiadexunhuanfangshi,zhuliqiyeshixiancaiziguanlizhanlvemubiao;quyukongzhiceng,fuzequanqiugegequyudezijinguanlikongzhi,yifangmian,jiangzhanlvejuecexiangzhixingcengtuijin、luoshi,lingyifangmian,jiangguojiazhixingcengtigongdejichushujuzhuanbianweiyouxiaodecaizijuecexinxi,jishichuandizhixiangguandejuecezhe,weiquyucaizimubiaozhiding、fanganchujunaizhizhanlvezhidaocengjuecetigongzhichi;guojiazhixingceng,jisuozaiguofenzhijigouzhixingceng,genjuzhanlvezhidaoceng、quyukongzhicengzhidingdezhiduheguize,gaoxiao、kekao、dichengbendizhixingcaiziguanlijibenzhineng,bingtigongxiangyingjichushuju。

财务共享助力企业全球财资管理

泛亚电竞 zaiqiyefazhandeguochengzhong,qiyecaiziguanlixuqiubuduanjinjie,raner,suizhequanqiuhuajinchengdetuijin,qiyeguimobuduankuozhang,zibenzaiquanqiufanweirongtong,huobixingtaiduoyanghua,qiyequanqiucaiziguanlimianlinzhuduotiaozhan。

diyigetiaozhan,zijinfensan,qingkuangnanbuzhuo。duiyuquanqiuhuaqiyeeryan,fenzhijigousanbushijiegedi,qiyezaiquanqiufanweicunzaizhuduozhanghu,duiyumeigezhanghudezijinqingkuang,ruguojinyikaofenzhijigoudeshangbao,wangwangcunzaishizhiwenti,zijinchuyuliudongzhizhong,qiyezongbuhennandedaojishi、zhunquedequanqiuzijinxinxi。

泛亚电竞 diergetiaozhan,gongzuoliangda。qiyeguimokuozhang,daozhicaiwugongzuoliangbianda,tongguocaiwuxinxixitongdefanyadianjingsuirannengyidingchengdudihuanjiecaiwugongzuodeyali,danshizhengtieryanwulunshirichangjiesuancaozuo,haishitianbaogezhongshuju,gongzuoliangdarengranshigehennanjiejuedewenti。

泛亚电竞 disangetiaozhan,renyuansuzhiyaoqiugao。qiyedequanqiuhuajingying,yucaiwueryanyiweizheyaozaiquanqiufanweineijinxingxianjinliupinghenghehuilvguanli,lingwaihuilufanyadianjing,quanqiuhuadeyewudoushicaiwugongzuodenanduzengjia,yaoqiucaiwurenyuanjubeiguangerjingdezhishichubei,liru,yaoshuxihaiwaicaiwuzhengcefagui、haiwaishangwumoshi、dangdirenwenhuanjingdeng。

泛亚电竞 disigetiaozhan,cunlianggao、daikuangao。zaiqiyequanqiuhuadeguochengzhong,ruguozijinshangweijizhongguanli,jiangdaozhicundaishuanggaodejumian,yifangmian,qiyecunzaichendianzijin,zhengtizijincunlianghengao;lingyifangmian,fensangedidefenzhijigoucunzaiduanqizijinrongtongxuqiu,danshihennanshixianzijinzaiqiyeneibuderongtong,suoyicunzaidaliangdewaibudaikuan,daozhijiaogaodecaiwufeiyong。

泛亚电竞 zaiqiyecaiziguanlizhongyinrugongxiangfanyadianjingdelinian,jinxingcaizigongxiang,jiangfensanyuqiyegeyewudanwei、zhongfuxinggao、yiyubiaozhunhuadecaiziyewujinxingliuchengzaizaoyubiaozhunhua,bingjizhongdaofssctongyijinxingchuli,nenggouxingchengduiqiyecaiziguanlideyoulizhichi。

泛亚电竞 zaiqiyecaiziguanlizhinengkuangjiadejichushang,duiyucaiziguanlizhinengdelvxingkejinyibuhuafenzhiquan,fenweijituanzhanlveji、yewuzhanshujihegongxiangyunyingji(jiantu3)。qizhong,jituanzhanlvejiduiyingzhanlvezhidaoceng,fuzejituanzhengticengmiancaiziguanlizhanlvejizhengcedezhiding,lirujituanzijinyusuanyujituanzijindiaobo,touzicelve、rongzicelveyijizibenjiegouzhengcedezhiding,zhanlvehezuojinrongjigouxuanze,qiyewaihuifengxianguanlijizijinfengxianpinggudeng;yewuzhanshujiduiyingquyukongzhiceng,fuzequyucengmiancaiziguanlifangandechujuyijicaiziguanlizhidudeluodi,liruquyuzijincunliang、zijindiaoboguanli,quyuyingyunzijinxiaolvguanli,quyutouzifangan、rongzifanganjizibenjiegouguanli,zijinchijianli,quyufengxian、kehuxinyongfengxian、lilvfengxianguanli,quyuwaihuikongzhideng;gongxiangyunyingjiduiyingguojiazhixingceng,fuzefenzhijigousuozaiguojuticaiziguanlizhiduhefangandezhixing,lirurichangshouzhiguanliyuxianjinliupingheng,benjigouyingyunzijinpingheng,rongzifangan、touzifanganzhixing,dangdijinrongjigouguanxiweihu、yinxingzhanghuguanli、yinxingduizhang,difangkehuxinyongfengxianjiance,waihuifanganzhixingyijizibenjiegoubakongdeng。

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yizhinengluodiweidaoxiang,jianggongxiangyunyingjidecaizizhinengjinyibushuli,keyimingquefssczhuyaofuzesileicaizigongzuo,jixianjinguanli、zhanghuguanli、jiesuanguanliyijiyinxingduizhang(jiantu4)。

qizhong,xianjinguanli,shizhifsscfuzeyuxianjinxiangguandeyewujizhangwuchuli、zhipiaoshiyongqingkuangjiankong、piaojuheyinjianguankongyijizijinguanlibaobiaochuju,duiqiyejituanquanqiudezijinliudongjinxingkeshihuaguanli。

zhanghuguanli,shizhifsscduiyinxingzhanghujinxingtongyiguanli,guifanzhanghukaili、shiyongliucheng,yijizijinshujubiaozhun,tongguoxinxixitongduiqiyejituanquanqiuzijinzhanghujinxingkekonghuaguanli。

jiesuanguanli,shizhifsscfanyadianjingchangtongdejiesuanqudao,duiqiyeyukehu、gongyingshangdewanglaiduizhang、jiesuangongjujinxingguifanheguanli,duiqiyejituanquanqiuzijindeshiyongqingkuangjinxingjianduheguankong。

泛亚电竞 yinxingduizhang,shizhifsscduiyinxingjiaoyijizhangwuxinxijinxingheduiheqingli,bingfabuyinqiqingchabaogao、neikongguanlibaogao,yongshujuzhanshiqiyejituancaizixinxi,weineibuguanlitigongshujujichu。

tongguocaizigongxiang,qiyenenggoujiangcaiziguanlizhongdejichuzhixingcaozuonarufssc,shixian“sigetongyi”,jitongyizhifuzhiling、tongyizhifudongzuo、tongyizhifuliucheng、tongyiyinqiduizhang。

泛亚电竞 qizhong,tongyizhifuzhiling,shizhisuoyoudezhifuzhilingtongyiyoufsscfachu;tongyizhifudongzuo,shizhisuoyouyouyinqizhilian、wangluoyinxingfanyadianjingdefukuantongyiyoufssczhixingbiaozhunzhifudongzuo;tongyizhifuliucheng,shizhisuoyouzijinzhifu、hesuanliuchengyoufssctongyiwancheng;tongyiyinqiduizhang,shizhisuoyoujizhongguanlidezijinzhanghuyoufsscwanchengduizhang。

财务共享职能的价值发挥

jiyufssczaiqiyequanqiucaiziguanlizhonglvxingdezhineng,jiangzijinyewuzhongdezhixingquan、kongzhiquan、jianduquanxianghufenli,youliyujiaqiangqiyequanqiuzijinjiankong,tishengzijinanquan。tongguocaizigongxiang,zijinjizhongguanli、jiangdizijinjiesuanfeiyong、tigaoyewuchulixiaolv,nenggoucujinzijinyewuquanqiuhua、biaozhunhua、tongyihuahezidonghua。caiwugongxiangfanyadianjingzhuliqiyeshixianzhanghujizhong、zhifujizhong、zijinjizhong,juhezijinyoushi,zuidahuafahuizijinjiazhi,bangzhuqiyewanchengduizijindeyouxiaojiankong,tishengjingjixiaoyi。caiwugongxiangweiqiyequanqiucaiziguanlishuipingdetishengdiandingleshujujichu、zuzhijichuheguanlijichu。

yishishujujichu。zaifensanmoshixia,gegefenzhijigourongyixingchengxinxigudao,caizishujuduiqiyezongbubutouming,erzaicaiwugongxiangmoshixia,suoyoujiaoyishujudouhuiliurufssc,qiyezongbunenggoushishichaxun,tongguofsscduicaizishujutianrandehuoqutujinghelongduanyoushi,qiyequanqiucaiziguanliguochengzhong“zijinfensan,qingkuangnanbuzhuo”dewentiyingrenerjie。tongshi,jiyufsscduiqiyequanpanzijinshujudekedexing,qiyekejinyibuchouhuazijindehurong、hutong,jiejueqiyequanqiucaiziguanliguochengzhong“cunlianggao、daikuangao”dewenti。

泛亚电竞 ershizuzhijichu。caiwugongxiangfanyadianjingtongguobiaozhunhua、zhiduhua、liuchenghuaheitjishu,duicaiwurenyuanjiegoujinxingyouhua,yijizhongjinxingcaizijichugongzuodexingshi,jiejueqiyequanqiucaiziguanliguochengzhong“gongzuoliangda”dewenti。tongshi,zaiqiyecaiwuzongrenlimeiyouzengjiadeqingkuangxia,shifanggengduorenliguanzhugengjiagaoduandecaiziguanlixuqiu,jiejueqiyequanqiucaiziguanliguochengzhong“renyuansuzhiyaoqiugao”dewenti。

sanshiguanlijichu。duiyuquanqiuhuadeqiyelaijiang,zhanghuguanli、jiesuanguanlidengcaiziguanligongzuo,tongchanghuizhidingtongyidecaiziguanlizhengce,danshigegefenzhijigouzaishijigongzuozhong,zhixingbiaozhunhennantongyi。zaicaiwugongxiangmoshixia,fsscchengweiquanqiudezhifugongchang,jiangqiyezhanghuguanlijizhong、zhifujizhong、duizhangjizhong,yiliushuixian、mokuaihuadeyunzuofangshi,anzhao“jiandanhua、liuchenghua、biaozhunhua、xinxihua”deguanlisixiang,jiangzijinzhifudeliuchengfenjie,duifenjiedegehuanjiejinxingyouhua,bingjinyibubiaozhunhua、xinxihua,manzuquanqiuzijinzhifukuaijieheanquandeyaoqiu,shixianqiyequanqiuzijindekeshi、kekong。

作者单位: 深圳市中兴新云泛亚电竞有限公司


泛亚电竞_泛亚电竞app怎么下载-官网APP下载1

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