Research On The Construction Of Financial Sharing Center Of CZ Tobacco Commercial Company

In 2015,the Fifth Plenary Session of the 18 th CPC Central Committee first mentioned the concept of sharing the economy.In 2017,the sharing economy once again entered the party's “Nineteenth National Congress” report as a key to solving the “new contradiction”.Back in December 2013,the Ministry of Finance [2013] No.20 document promulgated the "Regulations on Enterprise Accounting Informationization." Article 34 of the Regulations stipulates: "The large-scale enterprises and enterprise groups have many branches,many branches and wide distribution.They should comprehensively promote accounting and other information technology to promote the concentration of accounting work,and gradually establish a financial sharing service center.Large-scale enterprise groups provide policy basis for enterprise management system reform,organizational restructuring,and improvement of core competitiveness of enterprises.Based on this,this paper takes CZ Tobacco Commercial Company as the research object and studies the construction of financial sharing center of large group enterprises.On the basis of summarizing and summarizing relevant literatures at home and abroad,this paper understands and expounds the relevant theories of financial sharing center,and then puts forward the problems in the current situation of financial management of CZ Tobacco Commercial Company,through the analysis of necessity and feasibility.Construct a financial sharing center with a financial management organization structure,a strategic financial sharing center,a business finance center,and a financial shared service center “three centers”.At the same time,based on the analytic hierarchy process,the evaluation model of the performance evaluation of the financial sharing center of CZ Tobacco Commercial Company was constructed.The financial sharing center was divided into four dimensions,and the questionnaire was designed to investigate the internal employees of the group.After collecting and sorting,based on the obtained data,the weights of the four dimensions are calculated.It is concluded that the construction of CZ tobacco financial sharing center should be based on the establishment of internal processes,customer-oriented,and the service value growth is The main goal is to continuously learn the conclusions of improvement.Finally,in order to ensure the smooth operation of CZ Financial Sharing Center,relevant suggestions were putforward according to the actual situation,such as management support and perfect information system.The author hopes that the research in this paper will also provide some reference ideas for the establishment of the financial sharing center of similar group companies when serving the company.