摘要
经济全球化发展促使企业规模不断扩大,随之管理模式、财务组织及核算方式也发生了变革。财务共享服务中心就是将企业标准化、传统化、流程化、重复化的业务进行集中处理,在加强管理、提高效率、降低成本、减少浪费、资源共享、决策支持等方面都收到了事半功倍的效果。但是,企业集团仍需要在财务共享服务中心运行过程中持续发现问题、解决问题,不断优化、改进、完善,健全财务共享服务中心模式,帮助集团企业实现价值最大化。
The development of economic globalization promotes the continuous expansion of enterprise scale.At the same time,the management mode,financial organization and accounting method have also changed.The Financial Sharing Service Center is to centralize the standardized,traditional,procedural and repetitive business of enterprises,which has achieved double results with half the effort in strengthening management,improving efficiency,reducing cost,reducing waste,resource sharing and decision support etc.However,enterprise groups still need to find and solve problems in the operation process of the Financial Sharing Service Center,and constantly optimize,improve and perfect the mode of Financial Sharing Service Center,to help group enterprises to realize the maximum value.
作者
宋微
李举芝
SONG Wei;LI Juzhi(Yantai Vocational College, Yantai, Shandong 264000, China)
出处
《山东商业职业技术学院学报》
2020年第6期26-28,99,共4页
Journal of Shandong Institute of Commerce and Technology
关键词
财务共享服务中心
统筹决策
资源整合
内部控制
风险评估
Financial Sharing Service Center
overall decision making
resource integration
internal controls
risk assessment
