Application Of Balanced Scorecard In Evaluation Of Implementation Effect Of Financial Shared Services In Enterprise Groups

In recent years,with the continuous development of China's economy,the scale of enterprise groups has gradually increased,in order to adapt to the development of the market economy,their branches throughout the country.However,with the increasing number of subsidiaries of enterprise groups,the requirements on the form of financial management are also getting higher and higher,and cross-region and cross-industry is also known as the new characteristics of financial management.In the face of the actual needs of the financial management of enterprise groups,the disadvantages of the financial management mode used in the past are gradually exposed,and the financial mode should be transformed according to the development.Under the background of the era,the emergence of the financial Shared services center got the favour of many enterprise group,in the face of complex distributed beyond the standardized financial business,using the theory of process reengineering they can be focused on the sharing center unified processing,to reduce financial cost,improve the management efficiency of the enterprise group's goal,also can promote the enterprise group's financial transformation.Financial Shared service center needs continuous operation and management,so it is impossible to establish a mature financial Shared service center in a short time.In order to clear understanding to the problems arising from the enterprise group's financial links,need financial Shared services on the each stage of development effect evaluation,and then targeted put forward the improvement measures,improve the enterprise group's internal business process,organization and management,strategic planning,etc.,so easy to keep the sustainable development of the service enterprise group of,financial Shared services is in constant development and progress is optimized.The application of balanced scorecard in the effect evaluation of financial Shared services in enterprise groups adopts the method of literature research and case analysis.Firstly,it analyzes the theoretical basis of the implementation effect evaluation of financial Shared services in enterprise groups,so as to combine the balanced scorecard theory with the implementation effect evaluation of financial Shared services in enterprise groups.Then,using the model analysis,based on the balanced scorecard theory,will be broken down into financial,customer,internal process,learning and development four dimensions and put them as effect evaluation of the level of evaluation index,and then it further subdivided into 12 secondaryindicators and USES analytic hierarchy process(ahp)and fuzzy comprehensive evaluation method to carry on the analysis,combining the HL enterprise group financial sharing makes an analysis of the effect.Finally,in view of the balanced scorecard in enterprise group financial HL sharing application on the evaluation of the effect,put forward to strengthen enterprise group management,strengthening the management of enterprise group internal employees,improve the enterprise performance management system of the application of safeguards,to expect to reduce the cost of the HL enterprise group financial Shared services implementation,improve the effect of its financial Shared services implementation evaluation of the quality and efficiency,and to make it better service to the development of the enterprise group and HL,increase the income of the enterprise group.