| In 2005,ZTE put forward the financial sharing theory for the first time,and then it gradually developed under the application of Ping An and Changhong,and Vanke and Haier made their own innovations in this aspect.At present,although a large number of domestic enterprises have built financial sharing centers,most of the financial sharing centers only realize the sharing of financial accounting information,and the information sharing for management accounting has not been promoted in the financial sharing centers.Because the information demanders of management accounting are managers at all levels within the enterprise,the information they need will vary according to the level,decision-making,and time.There is still a long way to go to realize the informationization of management accounting.Therefore,this paper takes Z Company as an example to focus on the development of management accounting informatization,hoping to timely find out the problems existing in the process of enterprise management accounting informatization construction under the financial sharing center,and put forward targeted suggestions for optimization.This paper mainly takes the theory of business process reengineering,the theory of flattening organizational structure,the theory of resource allocation as the theoretical basis,and uses the questionnaire survey method,literature analysis method,case study method and so on to carry out research on the management accounting informatization of financial sharing center.First of all,based on theoretical analysis,this article clarifies the information service function of the financial sharing center,the information requirements of enterprise management decision-making,and the financial sharing center’s support for management accounting informatization,and analyzes the implementation path of management accounting informatization under the financial sharing center;then this article Taking company Z as an example,it analyzed the current management accounting informatization of the financial sharing center of company Z,and constructed a questionnaire from five aspects: database construction,management accounting talents,corporate management status,information technology level,and data security protection.The development of management accounting informatization of the sharing center was investigated and analyzed,and it was found that the management accounting informatization construction of Z company based on the financial sharing center had insufficient database construction,lack of management accounting informatization talents,and failure of timely innovation in corporate management concepts and models.Insufficient technology application and development level,incomplete data security protection system,etc.Finally,based on theoretical analysis and research results,this paper proposes to improve the construction of corporate financial data information cards,strengthen the introduction and training of corporate management accounting talents,and innovate corporate management Ideas and management models,strengthening the development and application of enterprise information technology,and strengthening the construction of data and information security protection systems.Through analysis,this paper clarifies the importance of financial sharing to promote the construction of enterprise management accounting information,discovers the main problems in the construction of management accounting information under the enterprise financial sharing center,and puts forward corresponding countermeasures and suggestions.At present,a large number of companies have built financial sharing centers and have been put into use.Although the establishment of financial sharing centers can effectively promote the construction of enterprise management accounting information at the theoretical level,most companies still face the construction of financial sharing centers and management accounting information.The problem of mismatch has failed to realize the informatization of management accounting.Therefore,in the construction of management accounting informatization in the future,enterprises should do a good job in top-level design,improve corporate systems,optimize talent teams,and strengthen internal management,so as to realize the integration of financial sharing center and management accounting informatization,so as to realize corporate management accounting Informatization. |