| With the rapid development of market economy and the continuous updating and iteration of information technology,enterprises are also developing and expanding rapidly.Branches and subsidiaries of corporations are increasing day by day,and the scale of enterprises is gradually expanding.Meanwhile,the cost and difficulty of enterprise operation and management are also increasing gradually.In such circumstance,enterprises began to explore financial transformation and the financial sharing center came into being.The financial sharing center concentrates on the standardized and highly homogeneous financial work of all business departments of subsidiaries into the sharing center for unified management,and forms a certain scale effect through the intensive mode.This new financial management mode can concentrate resources at a limited cost,improve efficiency,achieve effective integration with management accounting,help enterprises to make decisions and other work smoothly,and gradually become the general trend of the transformation and development of enterprise financial management in the future.This thesis selects MY Animal Husbandry Group as the research object and optimizes its financial sharing center.With the background of fierce competitive pressure in the industry,and the need of economic development,MY Group established the financial sharing center in 2019.First of all,the thesis summarizes relevant theoretical knowledge,reviews the concept of sharing and the concept of financial sharing center,masters the characteristics,construction elements and different modes of financial sharing center through domestic and foreign literature review on financial sharing.Secondly,the thesis reviews the present situation and problems of group financial sharing center run analysis by an investigation of the practical operation of its business process on spot and a questionnaire survey to understand.Then,the thesis points out some problems in operation,including unscientific organizational structure set,incomplete reimbursement process,low intelligent degree of accounts payable process,and imperfect financial personnel management.To solve these problems,combining the theory of performance appraisal,process optimization,the thesis puts forward the corresponding optimization design from the aspects of organization structure,business process,information system and personnel management.Such optimization designs include perfection of the organizational structure,optimizing the accounting core business processes,enhancing the level of intelligent information system,a sound performance evaluation system,strengthening the construction of talent cultivation system.At last,the thesis concludes that the optimization of financial sharing center is of great significance for MY Group to improve the level of financial control,and also provides practical reference for other Chinese enterprises,thus promoting the innovation and upgrading of financial management of Chinese group enterprises. |