| At the beginning of the 1980s,Ford took the lead in establishing the first financial shared service center in the world.Since then,more and more transnational corporations have started to implement financial shared service center.In the early 21st century,large domestic corporate groups began to construct financial shared service center.Since 2013,the Ministry of Finance has issued relevant policies to encourage large corporate groups to establish financial shared service center.Domestic enterprises’enthusiasm to establish financial shared center has soared,and an increasing number of large enterprises have established their own financial shared service centers.It has been proved that the advantages of financial shared service in saving cost,improving efficiency,improving the quality of accounting information and other aspects are significant.With the promotion of“One Belt One Road”,a growing number of Chinese enterprises have participated in overseas operation.Due to large differences between domestic and foreign different areas in financial and taxation policies,market culture,industry standard and other aspects,in the case of lack of international management talents,limited management ability and lack of experience,it is difficult to cope with complicated overseas environment,and then increase the risk of overseas operation.Some enterprises have begun to try to establish financial shared service center abroad to make use of financial shared service’advantages in overseas operation.The normativity and efficiency of business processing will be improved by financial shared service through the centralized integration of financial organizations dispersed at the grass-roots level of enterprises,optimization of internal financial organization structure of enterprises and dedication in the construction of standardization and informationization application.In the existing practical cases,there are great differences among different financial shared service center in the aspects such as function,organizational structure and operational management mode,and thus the results achieved are also different,including some failed cases.The construction of financial shared service center is still in the initial stage currently,and some scholars have begun to worry that the virtuous development of financial shared service may be affected by excessive enthusiasm and blind construction.For the sake of the improvement of relevant theory on financial shared service and enhancement of overseas financial management level of enterprises,taking a typical overseas financial shared service center as the research object,the subject studies the characteristics of the financial shared service center in structure and operation,and sums up its positive role in overseas financial management of enterprises to verify financial shared service’s role to promote large enterprises’financial transformation.It is also expected to provide case support for the study of relevant theory on financial shared service.The case study method is adopted by the subject.The theoretical basis for the construction of financial shared service center of enterprises is analyzed in this subject after extensive collection and research of organizational management theory and relevant theory and literature on practical cases of financial shared service.Taking the practice of A Company’s overseas financial shared center as a case,the paper combines with organizational management and relevant theory on management to refine the essence of the case,collects and analyzes relevant data and reveal the achievement of the case.In addition,it tries to analyze its existing problems and countermeasures for solving the problems. |
