| ACKNOWLEDGEMENTS | 第4-5页 |
| ABSTRACT | 第5-6页 |
| 摘要 | 第7-8页 |
| LIST OF ABBREVIATIONS | 第8-17页 |
| 1 Introduction | 第17-22页 |
| 1.1 Research background | 第17-18页 |
| 1.2 Research significance and objectives | 第18-19页 |
| 1.2.1 Practical significance of the research | 第18页 |
| 1.2.2 Theoretical significance of the research | 第18-19页 |
| 1.2.3 Research objectives | 第19页 |
| 1.3 Research methodology | 第19-20页 |
| 1.3.1 Literature review | 第19-20页 |
| 1.3.2 Questionnaire | 第20页 |
| 1.3.3 Observation and interview | 第20页 |
| 1.4 Logical structure | 第20-22页 |
| 2 Literature review | 第22-33页 |
| 2.1 The concepts of finance shared service | 第22-26页 |
| 2.1.1 The definition of finance shared service | 第22-25页 |
| 2.1.2 The objectives of finance shared service | 第25-26页 |
| 2.1.3 The range of finance shared service | 第26页 |
| 2.2 Theories and development of finance shared service | 第26-28页 |
| 2.2.1 Theory of specialized division of labor and scale economies effect | 第26-27页 |
| 2.2.2 Resource allocation theory | 第27页 |
| 2.2.3 The business process reengineering theory | 第27-28页 |
| 2.3 Current research of multinational company’s finance management mode | 第28-30页 |
| 2.4 Deming cycle-PDCA model | 第30-31页 |
| 2.5 Comments on current research | 第31-33页 |
| 3 Case description | 第33-38页 |
| 3.1 The background of C Corporation | 第33页 |
| 3.2 The introduction of C’s finance shared service center | 第33-34页 |
| 3.3 Business scopes of C’s finance shared service center | 第34-35页 |
| 3.4 The background of C Company (China) | 第35-36页 |
| 3.5 Introduction of cost accounting migration project of C company (China) | 第36-38页 |
| 4 Case Analysis | 第38-59页 |
| 4.1 Effectiveness evaluation of cost accounting migration project | 第38-43页 |
| 4.1.1 Failure to improve the financial service quality | 第39页 |
| 4.1.2 Failure to drive standardization and improve efficiency | 第39-40页 |
| 4.1.3 Limited reduction in financial management cost | 第40-41页 |
| 4.1.4 Limited enhancement of the Group's control over subsidiary | 第41-43页 |
| 4.2 Analysis of the causes of ineffectiveness of the project based on Deming Cycle | 第43-59页 |
| 4.2.1 Factors based on the Deming Cycle | 第43页 |
| 4.2.2 Causes analysis based on the Deming Cycle | 第43-59页 |
| 5 Recommendation | 第59-66页 |
| 5.1 Divide business procedures by work Types | 第59-60页 |
| 5.2 Re-divide work scope and clarifying staff duties | 第60-61页 |
| 5.3 Reconfigure financial staff or train financial staff | 第61-62页 |
| 5.3.1 Introduce and provide training bout production business of local business unit | 第61-62页 |
| 5.3.2 Provide training on financial cost expertise and computer Skills | 第62页 |
| 5.4 Establish a performance management system in FSSC and implement performanceevaluation | 第62-66页 |
| 6 Conclusion | 第66-68页 |
| 6.1 Summary | 第66页 |
| 6.2 Implication and limitation | 第66-68页 |
| RERFERENCES | 第68-70页 |
