Research On Performance Evaluation Of Financial Sharing Service Center Of Z Construction Company

Since the beginning of the 1980s,shared services have been widely used in all walks of life after more than 30 years of development.In recent years,the construction industry as a pillar industry of the national economy,with the gradual saturation of the domestic market,China has put forward the "go global" strategy and the "one belt and one way" policy.This makes the domestic construction enterprises have greater development space and possibility.However,state-owned large-scale construction enterprises are generally in a decentralized financial management mode based on the form of dispatched project department,with multi-level legal entity units,multiple accounting sets,bank accounts and multiple financial personnel scattered throughout the country.Because of the long distance and long span,the disadvantages of decentralized mode are more obvious,which seriously restricts the development of enterprises.In the face of such financial management problems of large construction enterprises,Financial Sharing Service Center,an innovative financial management mode,came into being.Based on the latest relevant research results at home and abroad,this paper first explains the connotation of Financial Shared Service Center,and based on the Balanced Scorecard and strategic map,combined with the corporate vision and strategy,guided by the strategic objectives of shared service center,constructs the performance evaluation model of Financial Shared Service Center:Finance,customer,internal process,learning and success The first level indicators with four dimensions,customer satisfaction and other 15 second level indicators.Secondly,taking the establishment of Financial Sharing Service Center of Z Company as an example,this paper uses fuzzy comprehensive evaluation method to evaluate its actual performance.The results show that since Z company launched financial sharing service,the information ability of financial integration has been greatly strengthened,and the level of financial control has been significantly improved.As a whole,the Financial Sharing Service Center has a certain role in promoting the financial management of enterprises.Finally,according to the results of expert scoring,the paper analyzes the shortcomings of its performance and performance evaluation system from the four dimensions of overall performance and scorecard.First,the performance evaluation system is not clear,second,the relevant information of performance evaluation is lack of effective integration,third,the per capita audit efficiency is not high,fourth,the per capita income of employees is low and the turnover rate of key employees is high.Based on these problems,four optimization suggestions are put forward,which are clear performance evaluation method system,perfect information platform construction,improve business process design and improve personnel training system.In order to help Z company improve the performance level of Financial Sharing Service Center,provide reference for the future development direction of Financial Sharing Service Center,and play a reference role for the construction enterprises that are building or are preparing to build financial sharing service center.