Research On The Implementation Of Financial Sharing Service In H Group

On January 19,2015,the ministry of finance issued relevant guidance to encourage units of large enterprises and enterprise groups to establish financial sharing service centers.With the increasingly fierce economic globalization,a large number of transnational and cross-regional groups have emerged,and their business scope and enterprise scale have been continuously expanded.However,due to time lag and regional differences,the internal control of enterprises has become prominent.Due to the significant changes in internal and external environment,enterprises have carried out the deepening reform.Finance is the lifeblood of enterprise operation.In order to obtain effective and timely financial information,enterprises prefer process-based and standardized sharing service mode.Financial sharing service emerges as The Times require.However,the theory and practice of Chinese group enterprises in the construction of financial sharing service center are not mature enough,and they are not prepared enough for the challenges brought by modern information technology to the accounting and financial management.In China,the application of financial sharing service has gone through many years,its value to enterprises is self-evident,and it is also a profound change to the financial field,but the process of establishing financial sharing center is full of challenges and risks.If an enterprise can determine the key elements in the construction and optimization process,it will not only help it concentrate resources on key issues,but also promote the financial transformation and development and optimization and upgrading of the group enterprise.By combining theoretical description with case and data analysis,this paper integrates the previous literature research results on key financial elements,and discusses the key factors in establishing and improving the financial sharing center based on the practice process of 13 enterprises that have implemented financial sharing.In addition,H company is selected as the case in this paper to make a detailed analysis of the key elements in the implementation of financial sharing service of H group enterprises,so as to verify the importance of key elements.Finally,combining the results of factor analysis of H company and the results of issuing questionnaires to its financial employees,this paper puts forward the deficiencies and gives corresponding Suggestions for improvement.