A Study On Enterprise Financial Shared Services Mode In China–A Cese Study Of Pingan Group

In the late 1970 s,the British economist Adam Smith in the wealth of nations,the classic theory of "comparative advantage" to uncover the secrets of division of labor and specialization to improve labor productivity.Western developed countries began to rise in the 1980 s,Shared service center in the 90 s,and got rapid development in the early 21 st century,one of the most important content of the Shared services is financial Shared services.Robert Gunn,David Carberry,Robert Frigo and Stephen Behrens(1993)first proposed to Shared services theory,more and more companies refer to this kind of organization form gradually.Brian "jay(Bergeron Bryan)(2003)published a" Shared services essence "of books,the Shared service is a part of the enterprise existing business functions into a new semi-autonomous business unit cooperation strategy,and the new semi-autonomous business units as enterprise to compete in the open market,equipped with specialized management structure,the purpose is to save cost,improve efficiency,create value and improve the quality of service to internal customers.The business unit is called a Shared service center.Immediately,americans to Henry Ford cars take the lead in introducing the "line" in production practices,the first in Europe to set up the financial Shared services center,recognized as the first to set up the Shared service center of enterprise,its subordinate company,high degree,large quantity,high degree of standardization of financial business focus to the center,the implementation of group's financial Shared services,lay the family business for nearly a century of glory.The advent of the era of economic globalization and information push for many multinational companies and the rapid development of large enterprise groups in China,but at the same time in the scale expansion of the financial cost is high,the management difficulty is big,poor quality of financial information,ping an group is one representative,so financial reform is imminent.And the emergence of financial sharing center just to solve the financial difficulties,it will be different regional branch of accounting,expense reimbursement and payment business such as centralized to a unified entity-Shared service center;It through process reengineering and formulate unified rules of different entities in the simple repetition accounting and accounting business to standardization,and integration of enterprise internal financial resources,improve the service quality,improve customer satisfaction of financial information.In this paper,ping an group financial sharing center as the research object,using the method of case analysis,according to the theory,from the aspects of cost efficiency,and the effect of financial share after financial problems,the enterprise how to improve the cost effectiveness of relevant advice.