| In today’s world,under the background of economic globalization,with the development of information technology and the improvement of enterprise management level,multinational enterprise groups have realized the global resource allocation.With the rapid development of multinational companies and large enterprise groups,the scale of enterprises is also expanding rapidly,and a series of management problems such as management and control,management efficiency and management cost appear.The Financial Shared Service Center(FSSC)emerges as the times require.Starting from the strategic height of the enterprise,through the integration,optimization and allocation of enterprise resources,the process and standardization of enterprise financial work can be realized.It achieves the management effect of strengthening management and control,improving enterprise operation efficiency,reducing management cost,making the enterprise large and flexible,and effectively improving the ability of enterprises to deal with market risks and competition.This paper reviews a large number of theories and literatures about Financial Sharing Center at home and abroad,states the concept of Financial Sharing Center,and the resulting changes in financial functions.It also expounds the theoretical basis related to the Financial Sharing Center: the theory of scale economy,the theory of optimal allocation of resources,the theory of flat organization,the theory of business process reengineering,and the theory of standardization.On this basis,combining the literature research method,case analysis method and field investigation method,this paper studies and analyzes the current situation of the construction enterprise A Group’s construction of Financial Sharing Center.Firstly,the paper introduces A group,summarizes the problems of traditional financial management mode before the construction of Financial SharingCenter in A group,and analyzes the driving factors of the construction of Financial Sharing Center in A group.Secondly,it introduces the strategic positioning,organizational structure and personnel,business process reengineering and information system of Group A,and evaluates its operation effect.Finally,the paper puts forward feasible optimization scheme and optimization safeguard measures for the problems of A Group’s construction of Financial Sharing Center.It is expected to provide reference for A Group and the construction enterprises who intend to build the Financial Sharing Center. |