财务共享环境费用报销流程再造研究——以J集团为例  

Research on Expense-reimbursement Process Reengineering Based on FSSC——A Case Study of J Group

作　　者：侯志才[1] 杨丹萍 陈然 HOU Zhicai;YANG Danping;CHEN Ran(School of Economics and Management,East China University of Technology,Nanchang 330013,China;Ganzhou Branch of Agricultural Development Bank of China,Ganzhou 342500,China)

机构地区：[1]东华理工大学经济与管理学院,江西南昌330013 [2]中国农业发展银行赣州市分行,江西赣州342500

出　　处：《东华理工大学学报（社会科学版）》2022年第5期455-461,共7页Journal of East China University of Technology(Social Science)

基　　金：江西省会计科研课题(202206);抚州社科规划项目(19SK67)。

摘　　要：企业在构建财务共享中心过程中,财务流程再造是关键性工作之一。费用报销作为财务工作的核心,在财务共享环境下需要流程再造,使其更加切合企业发展。以J集团为例,引入自动化技术,对传统财务中流程繁琐无序、监督功能缺失和财务预测功能不足等方面进行流程再造,以期达到降本增效和加强监管的目的,为财务共享服务中心机器流自动化技术的应用提供借鉴与参考。In the process of building financial sharing center,financial process reengineering is one of the key tasks.As the core of financial work,expense reimbursement needs process reengineering in the environment of financial sharing to make it more suitable for the development of enterprises.This paper takes J group as an example and introduces the IPA(RPA+AI)automation to reduce cost and increase efficiency,strengthen supervision and guarantee service quality,and the process reengineering is carried out in such aspects as cumbersome and disorderly process,lack of supervision function and shortage of financial prediction function in traditional finance.It is expected to provide reference for the application of machine flow automation technology in financial sharing service center.

关 键 词：流程再造 费用报销 财务共享服务中心 

分 类 号：F275[经济管理—企业管理] F406.7[经济管理—国民经济]