Research On Performance Evaluation Of Financial Sharing Service Center Of W Oil And Gas Company

With the advent of the sharing era,the concept of sharing economy was first put forward in 2015 in China.It reveals the transition from financial accounting into management accounting in China,which is a universal commonness of the whole sharing age.With the implementation of "Internet plus initiative",the financial shared service center based on "Internet plus technology" will bring new and efficient financial management mode for enterprises.One of the most obvious advantages is that maximization of enterprise values will be realized by the standardization of professional work,followed by the improved efficiency with decreasing operational cost.W Oil and Gas Company has experienced profound revolution in the process of establishing the financial shared service center.It changes the financial management mode of the enterprise in the macroscopic view,and puts forward new requirements on the professional quality and working style of the financial personnel in the microscopic view.Through the establishment of employee’s performance appraisal system,the management of the financial shared service center could be strengthened with the better understanding of duties for both the managers and common staffs and improvement of service qualities.The impact of employee’s performance appraisal system on the implement of strategic objectives cannot be ignored.It should be noted that the discussion and analysis of employee’s performance appraisal system has become the precondition for operating the financial shared service center.Without a scientific and reasonable employee’s performance appraisal system,the benefits from the financial shared service center cannot be achieved.Therefore,it is very important to develop a suitable employee’s performance appraisal system.As the analyses aforementioned,the employee’s performance appraisal system of the financial shared service center of W Oil and Gas Company was selected as the research topic in this thesis with several aspects.At first,the relevant theories for the financial shared service center was given with introduction of three common evaluation methods for employee’s performance appraisal system.Besides,based on the deep understanding of the present situation of the financial shared service center,four kind problems were summarized andanalyzed,followed by the suggestion of balanced scorecard approach for rebuilding the employee’s performance appraisal system.In addition,from the four aspects of the balanced scorecard approach,15 key indicators are selected to establish the performance hierarchy model.Moreover,based on the analytic hierarchy process and the fuzzy comprehensive evaluation method,the research results demonstrated that the novel employee’s performance appraisal system based on the balanced scorecard approach is good,indicating the rationality of the improved appraisal system.Finally,for maintaining the efficient operation of this employee’s performance appraisal system,several suggestions were also pointed out.All in all,in terms of the establishments of the employee’s performance appraisal system of the financial shared service center,this thesis will supply theoretical and practical guidance for other oil and gas companies with various scales and different values.