Research On The Application Effect Evaluation Of The Financial Shared Service Model

During the period of more than one decade in the past,the number of Financial Shared Services Center(FSSC)increased as the days passed in the global scope.Its growth rate has reached to 25%.At present,400 enterprises among the World Top 500 are implementing financial shared services,which can sufficiently embody the general tendency that multinational enterprises are gradually converting into the mode of centralized sharing from the mode of traditional accounting.However,from the research literature on the evaluation of application effect of the financial shared service mode by scholars at home and abroad,there is less research on the application effect evaluation of the financial shared service mode,especially on the quantitative evaluation to the application effect of the financial shared service model,particularly in lack of the research and evaluation to specific types of enterprises.On the basis of the above background,firstly,this thesis systematically analyzes the background and significance of the comprehensive evaluation on the application effect of Financial Shared Service Mode,and explores the current development situation of the financial shared service mode together with the current research situation of the comprehensive evaluation theory at home and abroad.Secondly,taking Sinopec Financial Shared Services East Center as an example,through analyzing the current application situation as well as various problems of comprehensive evaluation on the application effect of financial shared service mode,this thesis designs a series of specific evaluation index,establishes a comprehensive evaluation mode which combines with quantitative and qualitative analysis on the basis of analytic hierarchy process and entropy method,finally applies it to the Dongying Branch of the FSSC,and draws the evaluation conclusion that the application effect of 2016 is better than that of 2015.This thesis supplies data support for the working effect evaluation for enterprises to implement shared financial service model,and puts forward the practical guiding method,which provides the scientific basis for enterprises to operate the application evaluation of the financial shared service,can play a guiding role,and has certain maneuverability.It is not only the enrichment and improvement to the comprehensive evaluation theory of the application effect to the financial shared service model,but also has certain practical significance.