Application Research Of Service Sharing Pattern Of Enterprise Financial

Shared Service is a new management model whose essence is the creation and revolution of operation management model which promoted by informationnetwork technology. It takes full advantage of computer technique and information network technique to build platforms and set up Shared Service Center(SSC). Meanwhile, Shared Service puts the same decentralized transactional work——belongs to one company or large enterprises' each branches together to deal with such as OA system of enterprise, Information System Management, Financial Management, and HRM etc. Thus, it can achieve the aim of combining resources, reducing costs and increasing efficiency.Financial Shared Service is different from the common business mergence. It gathers part the existing operation function into a new semiautonomous business unit; combines the “the backstage service sharing” and “the foreground management self determining”. Also, Financial Shared Service has pulled out the ordinary large work of the traditional financial apartment for integrating, and then transferred them to SSC. Using recourses separated from different parts, based on unified work system, it can reduce costs, increase efficiency and have more transparency in accounting. Above all, Financial Shared Service has a meaningful impact on cultivating the core competence of a company.In 2012, China Southern Power Grid reformed. And Guangzhou Power Supply Bureau separated from Guangdong Grid, which became the directly subsidiary of China Southern Power Grid. Its business management has been changed greatly both in external environment and internal target. How to adjust this change has now become the managers' active demand for study.This thesis has reviewed the related researches both in China and abroad, combining author's own work to compare the original financial function with the new financial function after financial shared service has been used. More over, through analyzing the vertical management of accountants and optimization of financial process, hence, it is going to realize the advantage of Shared Service. Finally, pointing out the difficulties and problems during the process of Shared Service, author hope that the thesis can offer guidance and examples for other enterprises to do shared service.