财务共享模式下制造业企业运营的风险与防控——以H公司为例
Risks and Prevention of Manufacturing Enterprise Operations under Financial Sharing Mode—Taking H Company as an Example

在数字化转型与全球化竞争背景下，制造业企业财务管理面临新挑战，财务共享模式(FSS)成为提升财务运营效率的关键。本文以智能制造企业H公司为案例，旨在深入剖析制造业企业财务共享模式的风险识别与防控策略，助力企业提升财务运营效率和风险管理能力。通过文献分析并结合相关数据与资料，系统梳理H公司财务共享体系的风险类型、成因及影响路径。研究发现，H公司面临技术与操作风险以及外部环境与合规风险，其成因包括技术架构滞后、系统集成缺陷、内控流程僵化及合规管理动态适配不足。基于此，研究提出“技术加固 + 管理升级”双轮驱动策略，建议通过区块链存证、AI异常预警、动态权限管理及跨境合规协同机制，强化数据安全性与流程透明度，同时构建敏捷合规体系以应对动态监管环境。本研究不仅为H公司提供优化路径，也为制造业企业数字化转型中的风险管理提供理论支撑与实践参考。
In the context of digital transformation and global competition, financial management of manufacturing enterprises is facing new challenges, and the Financial Shared Service (FSS) model has become the key to improving financial operational efficiency. This article takes the intelligent manufacturing enterprise H Company as a case study, aiming to deeply analyze the risk identification and prevention strategies of the Financial Shared Service (FSS) model in manufacturing enterprises, and help enterprises improve their financial operation efficiency and risk management capabilities. Through literature analysis and relevant data and information, it systematically sorts out the risk types, causes, and impact paths of H Company’s financial sharing system. Research has found that H Company faces technical and operational risks, as well as external environmental and compliance risks, which are caused by lagging technical architecture, system integration defects, rigid internal control processes, and insufficient dynamic adaptation of compliance management. Based on this, a dual wheel driving strategy of “technology reinforcement + management upgrade” is proposed in the study. It is suggested to strengthen data security and process transparency through blockchain certification, AI anomaly warning, dynamic permission management, and cross-border compliance collaboration mechanisms, while building an agile compliance system to cope with dynamic regulatory environments. This study not only provides an optimization path for H company, but also provides theoretical support and practical reference for risk management in the digital transformation of manufacturing enterprises.