Research On Financial Shared Service Mode Of Enterprise Group

In 2013 the Ministry of Finance issued a new regulation,advocating enterprise groups to establish financial sharing service center.As an innovative financial management concept and a way of accounting informationization,the implementation of financial s haring services can help enterprises to reduce financial operating costs,enhance control and to achieve the value of financial services.In recent years,the academic research on the financial sharing service is becoming increasingly deeper,and the explo ration and practice of the group enterprises to establish the financial sharing service center is also being promoted.This research is also from this context.This paper chooses the financial sharing service model as the research topic,and tries to sort out and analyze the different types of financial sharing service adopted by the enterprise group at the present stage.First of all,through the form of questionnaire,this paper investigates the driving factors of the financial sharing service of enterprise groups,and explores the importance of the five factors of cost,control,strategy,risk control and service quality.This paper statistically analysis the key factors of constructing financial sharing service,including organizational structure design,business process design,personnel configuration design,information platform design and operation system design,and compares the difference of importance in the case of the key factors under different driving factors.Secondly,this paper combs and summarizes the motivations and business scope of the establishment of financial sharing service centers at the present stage,and defines the scope of different financial sharing modes.Finally,the paper chooses the implementation motivation as the angle to divide the financial sharing service center into the cost control center,the risk control center and the value-added center,and combines the experience of enterprise group who successfully implemented the financial sharing service center to discuss the different central implementation characteristics and applicability,with a view to the enterprise group to adopt the appropriate and ideal financial sharing service model to provide choice.