Study On Enterprise Performance Evaluation Under Financial Sharing Mode

With the deepening of the globalization, the resources in the global configuration requirements increasingly intense, multinational companies in this macro background emerged. How to make the operation of financial management model more effective has become an important issue for multinational companies. At present, most enterprises still use the hierarchy accounting of accounting measurement mode, accounting point spread makes the whole financial chain too long, making the levels of accounting standards uneven. In addition, there is significant difference in the level of financial officers in different business units of conglomerate and the ability of accounting information collection and processing varies, making the financial information provided by the individual business units not comparable,. Meanwhile, financial officer concurrently processing routine information and business accounts work, it is sometimes difficult to concentrate on supporting for the final accounts of the business from the tedious daily work. Therefore, China’s large enterprise groups should actively be involved in new financial management mode change, to enable enterprises to follow the pace of the market, in the fierce competition in an invincible position.The new financial management model is called the Financial Shared Service Model, although many large multinational companies in the world have been using financial shared services model and have achieved very good results, the study of China’s financial shared service model is still in the exploratory stage, performance evaluation system matching the pattern has not been completely set up, therefore, the domestic financial shared service model success stories is few, a range of issues associated with China’s enterprises also need to be constantly explored, especially the study of enterprise collective performance evaluation in Financial Shared Service Mode. Therefore, for the enterprises which have introduced Financial Shared Services Model, the primary problem is in-depth analysis to explore and solve the problem of performance evaluation.This paper first raise question on the basis of specification researching model, then analyze the reasons, and finally put forward the solution that can be drawn lessons from. This paper first summarizes Financial Shared Services Model and the basic theory of performance evaluation and analyzes the current study of enterprise group performance evaluation in the Financial Shared Services Mode at home and abroad. Then, enumerates the problems of performance evaluation existed in the large enterprise groups in the process of introducing Financial Shared Services Model, and analyzes the causes of these problems. Afterwards, through comparative analysis of the successful experience of the performance evaluation by Ciubank and Henkel China’s Financial Shared Services Mode, this paper uses their effective Financial Sharing Center Business Model and the proper method of performance evaluation. Finally, this paper sums up the measures of strengthening our country enterprises group Financial Shared Services model performance evaluation.