Research On The Performance Evaluation System Construction Of H Group Financial Shared Service Center Based On Five-dimensional Balanced Scorecard

In recent years,with the development of market economy and the continuous expansion of group enterprises,financial shared service emerges as The Times require.This is a new management method of accounting and reporting business.Through the use of information technology,the financial business process is optimized to provide highquality and low-cost services.It is the same group in different regions of the accounting business unified placed together for accounting treatment of a management way,to achieve regional and time span,while ensuring the efficiency and quality of each subsidiary or department financial treatment.In recent years,the Ministry of Finance has issued a number of relevant policies to encourage domestic enterprises to learn from and actively explore and apply the Financial Shared Service Center(FSSC)to enterprises based on their own conditions,so as to promote the upgrade of enterprise Financial management by improving the level of information technology.In 2017,the Government Work Report of the State Council pointed out to accelerate the growth rate of digital economy and promote the application of financial sharing service model in China.On this basis,the performance evaluation of FSSC is of vital importance to measure its role and efficiency.Therefore,the research on the performance evaluation of FSSC is indispensable.However,due to the short history of this model in China,the relevant performance evaluation research results are not very mature,so it is urgent to explore the performance evaluation method of FSSC,to improve the local ability of this model in China,so as to play its role in enterprises.As the market environment is constantly updated and upgraded,all enterprises in the market also need to keep pace with The Times and constantly update their business objectives.The traditional Balanced Score Card(hereinafter referred to as BSC)proposes four dimensions,namely,financial dimension,customer dimension,internal operation dimension and learning and growth dimension.However,the Balanced Score Card(hereinafter referred to as BSC)proposes four dimensions: financial dimension,customer dimension,internal operation dimension and learning and growth dimension.Is constantly updated and changing market environment,enterprise’s development goal has not only confined to the economic profit growth,contribution and give the degree of social and environmental joined strategic goals,along with the social responsibility by the social from all walks of life more and more attention to show the enterprise attitude and pattern of the enterprise,the greater the need to undertake the social responsibility,should be added to the strategic level.Moreover,for the enterprise itself,the protection of the legitimate rights and interests of its employees reflects the degree of concern for employees.Focusing on people’s livelihood,engaging in public welfare and other social responsibility behaviors can enhance its reputation,help build a brand,establish a positive image,win the trust of consumers and achieve sound development.Therefore,this paper innovatively proposes the fifth dimension--social responsibility and constructs a fivedimensional BSC system to comprehensively evaluate the performance of enterprise FSSC.Using H group as an example,this article introduced FSSC H group and its performance evaluation system,based on the BSC performance evaluation system of H group FSSC optimization design,analytic hierarchy process(ahp)is used to determine the index weight,its performance indicators points under step by step,to individuals,finally puts forward the performance evaluation system,promote the implementation of the performance evaluation,To keep the FSSC running efficiently,in the hope of providing some practical lessons.