摘要
财务共享服务中心在"大智移云"背景下的发展得到了质的飞跃,文章分析了财务共享服务中心的发展前景以及在"大智移云"背景下的新特征,再结合层次分析法构建了一套适用的绩效评价体系。模型结果说明,在"大智移云"背景下的平衡记分卡四个维度中的内部运营所占比重最大,销售回报率、填补关键竞争力空白和业务完成率三个指标是进行绩效评价的关键指标,该体系的建立为"大智移云"背景下我国财务共享服务中心绩效评价体系的构建提供了一些借鉴。
The financial shared service center has made a qualitative leap in its development under the background of big data, intelligentization, mobile Internet and cloud computing. This paper analyzes the development prospect of the financial shared service center as well as its underlying new features, in the hope of building a set of applicable performance appraisal systems through analytic hierarchy process. Model results show that, under the background of big data, intelligentization, mobile Internet and cloud computing, the indicator of internal operations occupies the largest proportion among the four dimensions of balanced scorecards. Yet, the other three indicators, namely, return on sales, filling in the void of core competitiveness, and business completion rate are the key indicators of performance evaluation. The establishment of the proposed system herein both informs and enriches the construction of a performance appraisal system in financial shared service centers in China.
作者
周蕾
王珺阳
董晓冉
ZHOU Lei;WANG Junyang;DONG Xiaoran(Anhui University of Finance and Economics,Bengbu Anhui 233000,China)
出处
《南都学坛（南阳师范学院人文社会科学学报）》
2019年第1期111-116,共6页
Academic Forum of Nandu:Journal of the Humanities and Social Sciences of Nanyang Normal University
基金
国家社科基金资助项目"会计信息质量
股票风险溢价与股价崩盘预警机制研究"
项目编号:18BGL076
关键词
大智移云
财务共享服务中心
层次分析法
绩效评价
big data, intelligentization, mobile Internet and cloud computing
financial shared service center
analytic hierarchy process
performance appraisal
