| ACKNOWLEDGEMENTS | 第4-5页 |
| ABSTRACT | 第5页 |
| 摘要 | 第6-15页 |
| 1 INTRODUCTION | 第15-19页 |
| 1.1 Background of the Thesis | 第15-16页 |
| 1.2 Research Significance | 第16页 |
| 1.3 Research Objectives | 第16-17页 |
| 1.4 Research Methods | 第17页 |
| 1.5 Logical Structure | 第17-19页 |
| 2 LITERATURE REVIEW | 第19-34页 |
| 2.1 The Concept of Finance Shared Service | 第19-25页 |
| 2.1.1 The Definition of Finance Shared Service | 第19页 |
| 2.1.2 The Objectives of Finance Shared Service | 第19-21页 |
| 2.1.3 The Characteristics of Finance Shared Service | 第21页 |
| 2.1.4 The Scope of Finance Shared Service | 第21-22页 |
| 2.1.5 The Model of Finance Shared Service | 第22页 |
| 2.1.6 The Application Conditions of Finance Shared Service | 第22-25页 |
| 2.2 The Evolution of Finance Shared Service | 第25-27页 |
| 2.2.1 The Development History of Finance Shared Service | 第25页 |
| 2.2.2 The Problems of Finance Shared Service | 第25-26页 |
| 2.2.3 The Future Outlook of Finance Shared Service | 第26-27页 |
| 2.3 The Theory Basis of Finance Shared Service | 第27-29页 |
| 2.3.1 The Principles of Scientific Management | 第27页 |
| 2.3.2 Economies of Scale | 第27-28页 |
| 2.3.3 Business Process Reengineering | 第28页 |
| 2.3.4 Centralization of Finance Management | 第28-29页 |
| 2.3.5 SOX Requirements | 第29页 |
| 2.4 Existing Research | 第29-34页 |
| 2.4.1 Overseas Research | 第29-30页 |
| 2.4.2 Domestic Research | 第30-32页 |
| 2.4.3 Comments on Existing Research | 第32-34页 |
| 3 CASE DESCRIPTIONS | 第34-44页 |
| 3.1 Introduction of C Corporation | 第34-37页 |
| 3.1.1 Basic Information of C Corporation | 第34-35页 |
| 3.1.2 Strategy of C Corporation | 第35-36页 |
| 3.1.3 The Application Status of Overall Shared Service | 第36-37页 |
| 3.2 Status Quo of the Finance Shared Service in C Corporation | 第37-44页 |
| 3.2.1 The journey of finance shared service | 第37-38页 |
| 3.2.2 The Scope of Finance Shared Service | 第38-39页 |
| 3.2.3 The Evolution of Finance Shared Service Model in C Corporation | 第39-42页 |
| 3.2.4 Necessity of Upgrading the Existing Finance Shared Service | 第42-44页 |
| 4 CASE ANALYSES | 第44-61页 |
| 4.1 The Advantages of Finance Shared Service in C Corporation | 第44-48页 |
| 4.1.1 Optimization of Finance Processes | 第45-46页 |
| 4.1.2 Efficiency Improvement of Finance Service | 第46页 |
| 4.1.3 Concentration of Corporate Finance Control | 第46-47页 |
| 4.1.4 Reduction of Finance Operating Expense | 第47-48页 |
| 4.2 The Weaknesses of Finance Shared Service in C Corporation | 第48-61页 |
| 4.2.1 High Turnover for Finance Shared Service Center | 第50-53页 |
| 4.2.2 Decrease of the Profession for Finance Employees | 第53-56页 |
| 4.2.3 Ownership of Some Processes is NOT Clear | 第56-57页 |
| 4.2.4 Finance Shared Service Makes Some Processes Inefficient | 第57-58页 |
| 4.2.5 Finance Shared Service Increases Waiting and Overtime in Some Processes | 第58-61页 |
| 5 SUGGESTIONS | 第61-74页 |
| 5.1 Driving Changes and Improvements | 第61-71页 |
| 5.1.1 Integration of Finance Shared Service with SCM | 第63-66页 |
| 5.1.2 Implementation of Horizontal Labor Division | 第66-67页 |
| 5.1.3 Adjustment of Human Resources Hierarchy | 第67-68页 |
| 5.1.4 Redefinition on Responsibilities of the Finance in Business Units | 第68-70页 |
| 5.1.5 Review on the Adequacy of Authorization | 第70-71页 |
| 5.2 The Implementation of Upgrade Program-GBS Model | 第71-74页 |
| 6 CONCLUSION AND IMPLICATIONS | 第74-76页 |
| REFERENCES | 第76-77页 |
