The Research Of Enterprise Group Financial Shared Services Model

In the 1980s, The rapid development of Internet technology not only boost the business mode of production, transaction and management mode innovation, also changed the traditional accounting data information processing, processing and utilization mode, making it possible to enterprise financial management informationization. As accelerating the pace of economic globalization, the internationalization of trade and large enterprise groups in our country is facing the enterprise scale is gradually expanding scattered location, and subsidiary company control ability, rising costs, low operating efficiency of the new problems affecting enterprise sustainable development.In order to further play to the scale of the enterprise group effect and synergistic effect, promote the reasonable allocation of resources, improve operational efficiency, enterprise group financial Shared services model arises at the historic moment. Financial Shared services model with remake enterprises financial processes and standardize processing, forming a unified financial Shared services center for business operation, to achieve cost savings, improve service quality, speed up the business efficiency, strive for customer support. The rise of the financial Shared services model for cross-regional business enterprise group bring huge economic benefits, increase group headquarters to the subordinate, subsidiary company to control ability, promote the implementation of the strategy of developing enterprise group.This article first to the theoretical foundation of the financial Shared services model were summarized, and then introduced the sharing model, such as dispersion and concentration, outsourcing, financial Shared services model as well as the similarities and differences of classification and enterprise group need to consider when choosing financial Shared services model type, and then from the organization structure, process reengineering, information systems, financial Shared services model performance evaluation four aspects has carried on the design, the content of the last from the implementation of the enterprise group financial Shared services model and control perspective, with A power company as an example, detailed discusses the implementation process of its financial Shared services model, and the financial sharing mode of the future development trend is prospected.