%0 Journal Article
%T “大智移云”下企业财务共享与竞争优势关系研究——基于DID模型的实证分析<br> Research on the Rela-tionship between Corporate Financial Sharing and Competitive Advantage under the Great Wisdom Propelling Clouds—Empirical Analysis Based on DID Model
%A 蒋洁
%J Frontiers of International Accounting
%P 106-117
%@ 2169-2580
%D 2023
%I Hans Publishing
%R 10.12677/FIA.2023.121013
%X 随着公司的不断扩张和建立许多分支机构，集团财务管理政策变得尤为重要。健全、科学的财务管理政策可以优化财务资源的使用，共享财务服务中心应运而生。根据《2021年中国共享服务报告》，许多中国大型企业已经开始探索和实施财务共享模式。然而，多数企业对财务共享模式的理解仍处于初期阶段，发展的潜力更大。本文在规模经济、流程再设计、扁平化管理和资源配置等理论基础上，构建了评估企业竞争力的财务指标体系，以分析基于市场结构、资源基础和新能力等理论的共享服务的有效性。为了使实验数据更加及时可靠，本文从2018年中国财富500强中选择了合适的样本及其对照组。其次，被抽样的公司在使用财务共享服务中心之前和之后，以及使用财务共享服务中心的公司和不使用财务共享服务中心的公司之间存在着差异。在实证研究中使用了双差分模型，得到了以下结果。财务共享服务提升企业资金资源运转效率，导致经营利润质量的提高，但经营利润的增长率为负值，证明该服务对公司后续发展的影响是滞后的。在资本资源方面，金融共享服务提高了企业筹集资本和偿还债权的能力，改善了风险管理，使企业在资本资源方面具有竞争优势。在业务能力方面，财资共享服务可以降低成本，提高业绩，更好地支持业务战略，提高利润率和创新能力。总之，引入财务共享服务可以促进公司财务管理的转型和改善，为未来发展创造优势，提高竞争力。<br />
As companies continue to expand and establish many branches, group financial management policies become particularly important. Sound, scientific financial management poli-cies can optimize the use of financial resources, and shared financial service centers have emerged. According to the China Shared Services Report 2021, many large Chinese companies have already started to explore and implement a financial sharing model. However, most enterprises are still in the early stages of understanding the financial sharing model and have much more potential for development. Based on theories of economies of scale, process redesign, flat management and re-source allocation, this paper constructs a system of financial indicators to assess the competitive-ness of enterprises in order to analyze the effectiveness of shared services based on theories such as market structure, resource base and new capabilities. To make the experimental data more timely and reliable, this paper selected a suitable sample from the 2018 China Fortune 500 and its control group. Secondly, there were differences between the sampled companies before and after the use of financial shared service centers, and between companies using financial shared service centers and those not using financial shared service centers. A two-difference model was used in the empirical study and the following results were obtained. The financial shared services improve the efficiency of the operation of the company’s capital resources, leading to an increase in the quality of operat-ing profit, but the growth rate of operating profit is negative, proving that the service has a lagging effect on the subsequent development of the company. In terms of capital resources, the financial sharing service improved the firm’s ability to raise capital and repay debts, improved risk man-agement, and gave the firm a competitive advantage in terms of capital resources. In terms of busi-ness capabilities, financial shared services can reduce costs, improve
%K 集团公司，财务共享服务，竞争优势，DID模型<br> Group Companies
%K Financial Shared Services
%K Competitive Advantage
%K DID Model
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=62352