摘 要

中国加入世贸组织后，越来越多的国内企业成长为跨国集团。随着企业规模的扩大，国内企业传统的管理模式无法解决扩张后遇到的组织结构冗杂、成本高居不下、风险提高等问题。因此，国内企业纷纷谋求财务管理模式的变革。国外企业建立的财务共享中心是现实可行的解决方案。国内企业如中兴通讯、华为、国家开发银行在这样的背景下，开启了财务共享的尝试。海尔集团作为世界第一白电品牌，也建立了财务共享中心。本文旨在总结海尔的成功经验，供国内企业参考，并提出对海尔的优化建议。

本文首先对财务共享服务进行概述，定义了财务共享的概念，总结其特点、适用范围、优势和模式。其次，本文对财务共享的相关理论进行了研究。在进行理论研究的基础上，本文基于我国的实际情况，回顾了财务共享在我国的发展。财务共享在我国的发展，富有中国特色，在起步落后的情况下，仍然具有优势，同时，也暴露出很多问题。本文重点研究的内容之一，是解决国内企业面临的共性问题。为了解决上述问题，本文选取海尔集团财务共享中心作为案例，对其共享过程进行了细致研究。研究发现，海尔集团财务转型的成效显著，中心的搭建过程值得国内企业借鉴。通过对案例的分析，本文还发现，海尔集团财务共享中心仍有不足。如何弥补海尔的不足，是本文另一重点研究内容。在此期间，本人进行了深入的理论研究，阅读了大量的参考文献并听取了指导老师的意见，对国内企业财务共享与国外企业的差距及国内不同企业间的差距有了基本了解。最后，本文提出了海尔集团未来的发展建议。

由于本人学术水平有限，本文建议的实践意义值得推敲。另外，本文太过侧重对理论和案例的研究，忽视了对于财务指标的分析，因此结论的说服力未免不足。本文研究结论是，国内企业搭建财务共享中心时，应做好前期准备，准备保障措施，确保执行力度。同时，由于信息技术的不断发展，未来财务共享中心会呈现智能化趋势。

关键词：财务共享；海尔集团；财务转型

Abstract

After China joined the WTO, more and more domestic enterprises have grown into transnational groups. With the expansion of the scale of enterprises, the traditional management mode of domestic enterprises can not solve the problems such as redundant organizational structure, high cost and high risk. Therefore, domestic enterprises are seeking the reform of financial management mode. The Financial Sharing Center established by foreign enterprises is a practical solution. Under this background, domestic enterprises such as ZTE, Huawei and China Development Bank have started the attempt of financial sharing. Haier Group, as the world's first white electricity brand, has also established a financial sharing center. This paper aims to summarize the successful experience of Haier, provide reference for domestic enterprises, and put forward optimization suggestions for Haier.

Firstly, this paper summarizes the financial sharing service, defines the concept of financial sharing and summarizes its characteristics, scope of application, advantages and modes. Secondly, this paper studies the theory of financial sharing. On the basis of theoretical research, this paper reviews the development of Financial Sharing in China. The development of Financial Sharing in our country is full of Chinese characteristics, and it still has advantages though it starts to lag behind. At the same time, it exposes many problems. One of the key contents of this paper is to solve the common problems faced by domestic enterprises. In order to solve the above problems, this paper selects Haier Group Financial Sharing Center as a case to study its sharing process in detail. This paper finds that Haier Group's financial transformation has achieved remarkable results, and the construction process of the center is worthy of reference for domestic enterprises. Through the analysis of the case, this paper finds that the Financial Sharing Center of Haier Group is still insufficient. How to make up for Haier's shortcomings is another key content of this paper. During this period, I have conducted in-depth theoretical research, read a large number of references and listened to the opinions of my instructor, so I have a basic understanding of the gap between domestic enterprises' Financial Sharing and foreign enterprises’ and the gap between different domestic enterprises’. Finally, this paper proposes the future development suggestions of Haier Group.

Due to my limited academic background, the practical significance of this proposal is worth considering. In addition, this paper focuses too much on the theoretical and case studies, ignoring the analysis of financial indicators, so the persuasion of the conclusion is not enough. The conclusion of this paper is that when the domestic enterprises build the Financial Sharing Center, they should do a good job in preparation, prepare safeguard measures and ensure the implementation. At the same time, due to the continuous development of information technology, the Financial Sharing Center will become intelligent in the future.