Research On Enterprise Accounting Transformation Path Based On Financial Sharing Perspective

With the expanding of large-scale group company,the pattern,which crosses regional and has multiple levels of management,not only has brought considerable economic benefits,but also lead to problems such as the accounting department redundant construction,the accounting operating costs increase,the information incorrect,decision failure,and organization rigid,difficulties of management,a high quality management decision is difficult to make.As a kind of innovation management mode,Financial Sharing Center removes the repeated basic accounting business seted by the various business units,make centralized and unified processing.This mode could simplify and standardize the enterprise's internal business process and accounting processes,and lay a solid foundation for the enterprise's accounting transition.Based on the Financial Shared perspective,this article analyzed the accounting transformation case of Hebei LT with the method of Grounded Theory.The study found that the two core categories,transformation process and information system construction,prompted the realization of the four main shaft decoding,process reengineering,cost and efficiency,information construction and human resources.These elements interact to each other,and promote the realization of accounting transformation together.This paper puts forward the strategy of enterprise accounting transformation path:Started from construction of Financial Shared Center,set up information platform,reengineer the organizational structure and accounting,transformate the accounting personnel to management and interdisciplinary talents,eventually achieve the enterprise accounting transformation.