The Establishment Of The Financial Shared Service Center For Research On The Effects Of Enterprise Group

In the 1990 s and in-depth development of economic globalization, the enterprise scale expansion, as the result of competition is increasingly fierce, across countries, across the region management become an unstoppable trend, at the same time the acquisition and merger between enterprises, as well as the integration of the enterprise interior also increased along with the continuous development of multinational companies. Because there is so much group subordinate branches, makes the enterprise accounting system very complicated and financial coordination harder, financial cost is high, poor internal control effect, lower operation efficiency, etc are severely restricted the sustained growth in enterprise group, led to the "big enterprise disease". In order to play across the economies of scale and synergies, to achieve further cost savings, improve operation efficiency, the purpose of the multinational corporations gradually try to focus these resources to the core business, to spin out the various non-core business merger and integration, Shared service model arises at the historic moment. The rapid development of information technology and the remote technology and applied to the enterprise management has brought the huge change, created a new opportunity to the development of enterprises. Information-based enterprise management can breakthrough the limitation of region, resources and information to achieve maximum sharing, making it possible to Shared service. And the financial department at the core of enterprise group business sector is also one of the most important business support department, became an important field of Shared service.Based on the establishment of the financial Shared service center for empirical research on the effects of enterprise for content. First of all, this paper expounds the theory related to Shared service, Shared service are analyzed.the theoretical basis, development process, application conditions, operation process, the advantages and disadvantages, to set up the stage, etc.; Based on the study of domestic and foreign relevant monographs and papers, summarized from four aspects: the concept of Shared service and impact study, financial Shared service center of process management and key factor research, case study, construction of research. Secondly, in the full analysis of the financial Shared service center set up to the enterprise after the impact of the proposed in this paper, three assumptions: the establishment of the financial Shared service center for the cost reduction has a positive influence; The establishment of the financial Shared service center have a positive impact on the development of enterprise group’s core business; The establishment of the financial Shared service center for enterprise group to enhance the efficiency of accounting have a positive impact. Then, the empirical analysis of the model is set up, to the empirical analysis of the collected data, the results proved that the hypothesis of this article. Finally, analyzed the present situation of the application of financial Shared service center in our country, this article pointed out the research on the significance of the enterprise, has not been established and the deficiency in the study of this article.