Research On Key Influence Factors And Operation Mechanism Of Multinational Corporations Establishing Finance Shared Center

With the continuous development of economic globalization,multinational enterprises are seeking new financial management models.The establishment of Finance Shared Service Center is a change of financial management.Finance shared service can bring many benefits to the management of enterprise,but there are some risks in the process of establishing and operating Finance Shared Service Center.The establishment and operation of Finance Shared Service Centers are influenced by many factors,such as location,organization and personnel,information technology and so on.Especially for multinational enterprises,local policies,regulations and culture are very important factors.How to scientifically and rationally establish a Finance Shared Center and make it run more smoothly is a common concern of enterprises and scholars.Therefore,it is of important theoretical and practical significance to study the key influence factors and operating mechanism of Finance Shared Center of multinational corporations.The paper takes the Finance Shared Center of multinational corporations as the research object.Firstly,it sorts out the research of scholars and analyzes the theoretical foundations of scale economy theory,division of labor theory,resource allocation theory,process reengineering theory,management flatization theory and standardization theory.Secondly,combining the characteristics of multinational corporations and their financial management,this paper analyzes the influence factors of multinational corporations' establishment of Finance Shared Service Centers,and investigates the influence factors of the establishment of Finance Shared Service Centers by 49 multinational corporations through questionnaires,and identifies the establishment of finance.The key influence factors of the Finance Shared Center: strategic planning,organizational structure,information technology,process management,personnel management and legal culture;on this basis,the operating mechanism of the Finance Shared Center of multinational enterprises is discussed;Thirdly,the Finance Shared Service Center of Lear,the world's fifth largest chair and component supplier,which is established in Shanghai,is selected as the example.The paper analyzes the key influence factors and operating mechanism of the case company's establishment of Finance Shared Center,revealing the existence of the case company Finance Shared Center during its establishment and operation.This paper is aimed at the establishment and operation of multinational corporations' Finance Shared Center,and has important reference value for multinational companies which are preparing to establish or has established a Finance Shared Center.