随着信息技术的快速革新，越来越多的大中型企业采用了共享服务式的财务运营模 式，财务共享服务平台采用先进的信息系统，集中收集、处理和分析企业运营中的大量 财务数据，具备发展成为企业大数据中心的潜质，适应了“大数据”的时代发展趋势，为 企业财务的职能升级创造了巨大条件。在大中型企业，业务、财务相分离的办公模式演 化成了企业业务扩张阶段的制约因素，业务财务深度融合的办公模式（简称业财融合） 是企业突破这类制约因素而探索的财务转型方向。 本文立足于以C集团为代表的大中型企业在业务扩张阶段面临的现实矛盾问题，首 先通过文献查阅了大量文献欧亿·体育（中国）有限公司，梳理了财务共享服务、大数据、业财融合的研究现状 及发展趋势。进一步分析了流程再造理论、办公自动化理论两种先进的管理理念，并寻 求以财务变革促进公司运行模式改革的价值和意义。然后通过实地调查法，调研了C集 团财务组织架构和运营模式，深入分析了现运营模式下的矛盾问题以及造成问题的内在 原因，提出了以“大共享”促“大融合”作为下一步改革方向的建议。在此基础上，进行案 例分析，从数据流的角度，制定各个环节的应用策略，主要包括：制定移动化、自动化 等先进的数据采集策略以及基于光学字符识别技术（OCR）的数据预处理方案；对企业 的业务、财务流程进行了剖析和重构，探讨了利用人力+自动化双线并行处理账目的策 略，以及基于风险管理的多途径审核策略；提出了把财务共享服务平台建设成为企业数 据中心的理念。 通过研究得出结果：基于流程再造和办公自动化理论，充分运用大数据技术等先进 科技在财务共享服务平台上进欧亿·体育（中国）有限公司财融合式的深度变革，是共享平台职能拓展、企业财 务角色升级、企业扩张“瓶颈”突破的重要途径。本文为C集团现实问题的解决提供了一 套从数据采集和预处理、流程化办公方式、规模化数据管理与应用的先进数字化办公方 案，具有很强的可操作性；以促进业财融合为突破口，结合财务共享服务、大数据对企 业办公模式进行改革，对流程再造理论、办公自动化理论等进行内涵的丰富。 关键字：大数据，财务共享服务，流程再造，业财融合 II Abstract With the rapid innovation of information technology, more and more large-scale and medium-scale enterprises have adopted shared service for financial management. The financial shared service platform collects, processes, and analyzes large amounts of financial data by advanced information systems in centralized way. It has the potential to be the big data center of an enterprise. And it conforms to the development trend of the “big data times”, which creates tremendous conditions for the upgrading of company finance functions. In a large-scale or medium-scale enterprise, the separation model of business and financial has evolved as a constraint in the business expansion stage of the enterprise. The deep integration model of the business and finance (IBF) is an way to break through such constraints and improve the economy of the enterprise roudly. This research is based on the practical and contradictory problems faced by large-scale and medium-scale enterprises such as C Group. Lots of research methods are adopted such as reviewing literature, researching in enterprise, case analysis, comparative research and other research methods. First of all, a large amount of literature was consulted, and the development and application trends of new platforms, new technologies such as financial sharing services and big data were reviewed, as well as the research of the integration of business and finance (IBF). Then the two advanced management theories on Business Process Reengineering and the Office Automation are analyzed. Under the guidance of correct theories, we seek to promote the value and significance of the company's reform through financial reform. Corporate survey was made in the company, mainly on the C Group's financial organization and operating model. The problems under the current operating model were researched, and the internal causes were deeply analyzed. The strategy about promoting "big integration" by "big sharing" was proposed as a suggestion for the next reform direction. On this basis, formulate application strategies were proposed for each link in the view of data, mainly including advanced data collection strategies such as mobile and automation, data III preprocessing solutions by optical character recognition (OCR), processing strategy of using manpower + automation, the multi-channel strategy for auditing based on risk management. The concept of building a financial sharing platform as an enterprise’s data center was proposed. Through the research, Based on the Business Process Reengineering and the Office Automation theory, the IBF revolution is carried out on the financial shared service platform by using of the big data technology and other advanced science. And it is an important way to the function expansion of sharing platform function, the function upgrading of the enterprise financial, and breaking through enterprise expansion.it provides a set of advanced practical solutions is made through the digital data collection and preprocessing, processing based on office methods, large-scale data management and application for the C Group in practice. And the management theories on process reengineering and office automation are expanded, for new technologies and methods such as financial sharing services and big data is applied to reform the office mode through the IBF. Keywords: Big data; Financial shared services; Business process reengineering, Integration of business and finance IV 目录 第1章 绪论 ............... 1 1.1 研究背景及意义 ........................ 1 1.1.1 研究背景 ........................ 1 1.1.2 研究意义 ........................ 2 1.2 国内外研究现状 ........................ 3 1.2.1 财务共享服务 ................ 3 1.2.2 大数据 ............................ 5 1.2.3 业财融合 ........................ 6 1.3 研究内容与研究方法 ................ 8 1.3.1 研究内容 ........................ 8 1.3.2 研究方法 ........................ 9 第2章 相关概念与理论基础 ................ 12 2.1主要概念及其内涵 ................... 12 2.2 流程再造（BPR）管理理论 .. 13 2.3 办公自动化（OA）理论 ........ 15 2.3.1 移动智能终端革新促进远程办公方式发展 ............................ 16 2.3.2 计算机视觉技术突破促进办公自动化深度拓展 .................... 17 第3章 C集团财务管理现状分析 ........ 19 3.1 C集团简介 19 3.2 C集团的财务管理模式 ........... 20 3.2.1 C集团财务发展历程 ... 20 3.2.2 财务共享服务平台的组织架构 ................. 21 3.2.3 财务共享服务平台办公流程 ..................... 23 3.2.4 财务共享化改革效果 .. 24 3.3 本章小结 ... 25 V 第4章 C集团财务运营存在问题及原因分析.................. 26 4.1 C集团财务的现实矛盾问题 ... 26 4.1.1 财务末端人员局限于低水平重复劳动 ..... 26 4.1.2 业务层与财务对接矛盾突出 ..................... 27 4.1.3 管理层疲于协调多部门、多公司之间的协作 ........................ 27 4.1.4 决策层得不到高质量的数据分析报告 ..... 28 4.2 C集团财务问题的原因分析 ... 28 4.2.1 集团层面没有对各公司的标准进行整合 . 28 4.2.2 业财分离式办公流程与企业发展阶段不匹配 ........................ 29 4.2.3共享服务平台办公系统信息化水平较低 .. 30 4.3 C集团财务运营改革的方向 ... 30 4.4 本章小结 ... 32 第5章 C集团财务基于共享服务的业财融合发展策略 .. 33 5.1总体思路 .... 33 5.2数据采集策略 ........................... 34 5.2.1移动终端数据远程采集策略 ...................... 34 5.2.2数据机器人自动输入策略 .......................... 35 5.3 数据的预处理方案 .................. 36 5.4 业务财务深度融合办公流程设计 ......................... 37 5.4.1 流程设计案例 .............. 37 5.4.2 人力+自动化手段双线并行机制 ............... 39 5.4.3 基于风险管理的多途径审核方案 ............. 40 5.5 数据管理策略 .......................... 42 5.5.1原始数据+结构化数据共同沉淀方案 ........ 42 5.5.2 在企业应用层面形成网状的畅通数据流 . 42 5.5.3 与政府、银行、其它企业的数据互联 ..... 43 5.5.4 数据的安全治理 .......... 44 5.6 基于财务共享服务的大数据分析 ......................... 44 VI 5.6.1 构建面向需求的成熟的报表体系 ............. 44 5.6.2 规模化数据的智能化挖掘 ......................... 45 5.6.3 良好的人机交互体验 .. 46 5.7 本章小结 ... 47 第6章 总结与展望 .............................. 49 6.1 总结 ........... 49 6.2 展望 ........... 50 致 谢 ....................... 51