The Research On The Performance Evaluation Of Financial Shared Service Center In Enterprise Groups

In the development process of enterprise grouping,internationalization,and diversification,it is irresistible to integrate the auxiliary activities of the value chain to establish a financial shared service center.Although the financial shared service is regarded as a kind of innovative management method to create excellent performance and refinement and standardization.the time for practical application in China is relatively short and immature.It also faces many problems and challenges.Among them,the issue of performance management of the financial shared service center has received extensive attention from both theoretical and practical departments.The research of scholars at home and abroad mainly focuses on the performance management of the financial shared service center from the macro level.This article is based on qualitative and quantitative analysis.The aspects of performance evaluation,selection of indicators and calculation of weights were analyzed in more depth.The research in this paper will help to correctly understand and evaluate the performance of the financial shared service center and help realize the value of the shared center.Firstly,based on the theory of economies of scale of financial shared services,the theory of resource allocation,and so on,the article explores the connotation,role,key factors and model of financial shared services,and locks the research object of this article into a financial shared service center under the basic mode.Secondly,through the methods of field research and literature research,this paper analyzes the methods and indicators of performance evaluation of the current financial shared service center and points out the problems in the application.Then,on the basis of learning from previous studies,this paper selected the Balanced Scorecard as an evaluation method,and increased the evaluation of the risk dimension.In the process of index selection,we followed the ideas of incentive theory and goal consistency theory,and finally constructed a five-A hierarchy of 16 secondary indicators of financial shared service center performance evaluation index system.Further,using the analytic hierarchy process and the fuzzy comprehensive evaluation method,the weighting and comprehensive evaluation of the index system shows that the importance degree of the five dimensions is internal process,customer,finance,risk,and learning and growth.Finally,the practical value of the evaluation system was explored using X Group's financial shared service center,and based on the evaluation results,recommendations for X Group were proposed.In general,the extended Balanced Scorecard makes up for the inability of the Balanced Scorecard to reflect risk deficiencies.The introduction of the fuzzy comprehensive evaluation method helps to quantify qualitative indicators.The performance evaluation system of the financial shared service center constructed in this paper has systematic and detailed indicators and the comprehensive application of scientific methods,which has a positive effect on the enrichment of relevant theoretical research and practical operations.