摘要
在数字化背景下,财务共享服务中心如何通过质量管理引领财务共享业务操作标准化、控制财务共享相关风险、更好地完成基础工作并为集团提供增值服务?是理论界与实务界关注的问题,但鲜有研究涉及。基于扎根理论的研究方法,以HX财务共享服务中心为案例,总结了开展质量管理的相关做法及成果,并对财务共享服务中心的质量如何定义、财务共享服务中心如何开展质量管理、数字化在财务共享服务中心质量管理中如何应用进行了分析和探讨,并形成了数字化背景下财务共享服务中心质量管理模型。希望能够为其他财务共享服务中心提供一定的质量管理的经验借鉴,并对质量管理等相关理论在财务共享领域的应用进行一定的补充。
Under the digital background,how the financial sharing service center leads the standardization of financial sharing operation through quality management,controls the risks related to financial sharing,completes the basic work better and provides value-added services for the group are the issues concerned by the theoretical and practical circles,but few researches are involved.Based on the research method of grounded theory,this paper summarizes the related methods and results of quality management in financial sharing service centers,and defines the quality of the centers.The paper also studies their quality management,how to apply digitalization in their quality control,and forms the model of e quality management of financial sharing service centers under the digitalization context.This paper can provide some experience of quality management for other financial sharing service centers and supplement the application of related quality management.
作者
刘俊勇
刘明慧
孙瑞琦
LIU Jun-yong;LIU Ming-hui;SUN Rui-qi(Central University of Finance and Economics,Beiing 100081,China;China Management Accounting Research and Development Center,Beijing 100081,China;Dongcheng District Finance Bureau,Beijing 101160,China;Capital University of Economics and Business,Beiing 100070,China)
出处
《管理案例研究与评论》
CSSCI
北大核心
2021年第5期547-558,共12页
Journal of Management Case Studies
基金
国家社会科学基金项目“中国企业管理会计控制系统框架与应用研究”(11BGL027)。
关键词
财务共享服务中心
质量管理
数字化
扎根理论
financial shared service center
quality management
digitalization
grounded theory
