| With the deep integration of modern information technology and various industries,the world economy has become an organic whole.The globalized market allows resources such as capital,science and technology to be shared on a global scale.The transnational corporations with strong capital continue to expand their business scale through mergers and other methods,and the competition among enterprises is becoming increasingly severe.Based on this situation,whether from the external competitive pressure of the enterprise or the demand of internal development,it is urging the enterprise to carry on the change of management model.As an indispensable functional management Department of a company,financial accounting is also an important node in this management change.The traditional financial management model has led to the separation of Guanlihuiji from financial accounting,unable to provide timely decision-making useful information,and multiplying labor costs.This has led to its inability to adapt to the development of group enterprises.With the advent of the era of big data,The process of centralized accounting has been accelerated,and a new financial management model has emerged-Financial Shared Service Center(FSSC).G Group is a state-owned enterprise managed by the central government.After decades of long development,it has become a backbone enterprise with strong capital.In recent years,the continuous expansion of G Group’s organization and scale,its financial management model has greatly constrained the further expansion of G Group.The establishment of financial sharing center can not only realize the change of financial management mode but also adapt to the development of the times.This paper selects G Group as the research object,firstly combs the shared service literature at home and abroad,summarizes the connotation,goals and construction reasons of financial shared service based on economics and management,and then introduces the related theories and construction elements of financial shared service.Process reengineering and information system construction are important nodes of financial sharing.Thirdly,G company is used as a case study to analyze the feasibility of constructing financial sharing center and plan its financial sharing center construction plan according to the status quo of G group.Finally,the operation effect of G Group financial sharing center is analyzed,and the future development direction of the center is indicated. |