浅析集团公司财务共享中心的构建
On the Construction of Financial Sharing Center of Group Companies

财务共享服务是将集团公司内部各业务单元、各核算组织的某些具有相通性的功能集中加以处理，以提高劳动效率，降低成本，达到规模效应，它是企业集中式管理模式在财务管理上的最新应用。本文研究分析了当前大型集团公司的财务现状以及面临的诸多问题，明确提出了集团公司构建财务共享中心的原则、任务和总体设计思想，并在此基础上描绘构建集团公司财务共享中心主要业务标准化流程，进一步阐明构建财务共享中心的显著效果和对公司未来发展的影响，为集团企业构建财务共享中心和财务管理思想的转型升级，提供了有益的借鉴。
Financial shared service is the latest application of enterprise centralized management model in financial management, which focuses on the processing of certain interconnected functions of various business units and accounting organizations within the group company to improve labor efficiency, reduce costs and achieve scale effect. This paper studies and analyzes the current financial situation and many problems faced by large group companies, clearly puts forward the principles, tasks and overall design ideas of the group company’s financial sharing center, and on this basis describes the main business standardization process of the group company’s financial sharing center, and further clarifies the significant effect of the construction of the financial sharing center and its impact on the company’s future development. It provides useful reference for group enterprises to build a financial sharing center and the transformation and upgrading of financial management ideas.