摘要
构建财务共享服务中心是财务流程再造的过程,它要求打破企业按职能设置部门的管理方式,代之以业务流程为中心。财务共享服务推动了财务管理工作的转型,促进了公司战略目标的实现。然而建设中需要平衡企业管理的共性需求与个性需求,面临诸多限制性因素。因此需要企业变革管理思维与体制机制、调整人员结构、再造业务流程。
Building a Financial Shared Service Center is a process of service process reengineering. It requires breaking the management mode of the enterprise according to the function setting department, and taking the business process as the center.Financial sharing services promote the trans- formation of financial management, and promote the realiza- tion of the strategic objectives of the company.However, in the construction of the need to balance the commoia needs of enterprise management and individual needs, facing a lot of restrictive factors.Therefore we need to change management thinking and institutional mechanisms to adjust the person- nel structure, reengineering business processes.
出处
《北方经贸》
2016年第12期100-103,共4页
Northern Economy and Trade
基金
陕西省教育厅专项科研计划项目(15JK1328)
西安市会计学会科研课题
关键词
财务共享
制约因素
策略
Financial Sharing
control mechanism
strategy
