企业财务共享服务中心经济效果研究
Research on the Economic Effect of Enterprise Financial Shared Service Center

财务共享服务中心作为互联网科技日益成熟的产物，改变了原有的财务管理模式，推动了企业发展，然而财务共享服务中心构建的预期效果并未被企业准确计量。通过系统动力学的方法，构建企业运营状况、盈利能力的模型子系统，并以X企业的实际业务为研究客体，分析财务共享服务中心建立前后的成本费用、运营状况和盈利能力方面产生的经济效果变化。研究发现财务共享服务中心的建立可以在行业状况不太好的情况下，将财务工作简单化、系统化，在一定程度上减少不必要的成本费用，从而保持企业稳定发展，提升企业在行业内的竞争力。但实施财务共享服务对X企业运营状况、盈利能力的后期影响作用较小，进一步推测企业在实施过程中可能存在的问题，并据此提出可行性建议。
As a product of the increasingly mature Internet technology, the financial shared service center has changed the original financial management mode and promoted the development of enterprises. However, the expected effect of the construction of the financial shared service center has not been accurately measured by the enterprise. Through the method of system dynamics, this paper constructs the model subsystem of the company’s operating status and profitability, and uses the actual business of X company as the research object to analyze the changes of economic effects in terms of the cost, operating status and profitability before and after the establishment of the financial sharing service center. The study found that the establishment of a financial shared service center can simplify and systemize financial work when the industry is not in a good condition, and reduce unnecessary costs to a certain extent, so as to maintain the stable development of the company and improve the company’s industry Competitiveness. However, its implementation has little effect on the operating status and profitability of X enterprise in the later period. It further speculates on the possible problems of the enterprise in the implementation of financial sharing services, and proposes feasible suggestions accordingly.