Research On The Construction Of Performance Evaluation Index System In Financial Shared Service Center

Since the 20 th century,due to the development of global economy and information technology,a number of enterprises have become more and more large-scale enterprises by expanding the market scale,competing for more resources in the capital market and grabbing more revenue dividends from customers.While the demographic dividend is gradually disappearing,the enterprises are turning to the control of cost resources and trying to get rid of the "big enterprise disease" caused by the bloated institutions,the overlap of departments,the high number of personnel,the high cost and the diversified operation of the process.In order to maintain a long-term competitive advantage in the fierce competition,large enterprises begin to explore new financial management models.It is against this background that financial sharing services emerge as the times require.Although more and more large-scale large-scale enterprises are involved in the construction of financial sharing service centers,most financial sharing service centers lack suitable and reasonable performance evaluation standards,which makes the group not as good as the control of financial sharing centers its wish.In order to achieve the group management and strategic coordination of corporate finance operation concept,this article through in-depth study of the basic theory of financial sharing services,performance analysis system theory in-depth analysis to find suitable for financial sharing service center integrated performance evaluation system theory and In order to build a comprehensive performance evaluation system suitable for FSSC.First of all,by explaining the basic theory of financial sharing services,from the basic concept of financial sharing services and the status quo of development to the characteristics of financial sharing centers,and then to establish a financial sharing service center internal drivers to show readers the concept of financial sharing services.Secondly,this paper introduces the enterprise performance management system,analyzes its advantages and disadvantages from the traditional performance evaluation indicators,the performance prism,the performance evaluation criteria and the 3E principle.At the same time,combining with the characteristics inherent in the financial sharing center,Performance management indicators to build the theoretical basis.On this basis,the financial sharing of 16 indicators of financial sharing(accounting,reimbursement,capital integration),framing the five dimensions of the sharing level,consumption level,efficiency level,quality level and learning growth level Center performance evaluation system,and take the analytic hierarchy process to determine the weight of the index,and construct the comprehensive performance evaluation system of FSSC.Finally,in the constructed FSSC comprehensive performance system,combined with the data of the A enterprises in the telecommunications industry,the paper carries on the sharing level,consumption level,efficiency level,quality level and learning growth level of the enterprise A's financial sharing center.The comprehensive evaluation reflects the guiding significance and the value brought by FSSC comprehensive performance evaluation system.