| At present,there are some characteristics in Chinese architectural decoration industry,such as scattered project team,wide management area and difficult to copy operation mode.These characteristics make it difficult for enterprises to grasp financial information in time,allocate financial resources reasonably and make financial decisions to maximize profits.Therefore,in recent years,architectural decoration enterprises began to build financial sharing service center to realize financial sharing.Financial sharing is a new mode of financial accounting,which can improve the timeliness and accuracy of data,enhance the efficiency of financial management,and reduce the operating costs of enterprises.Although there are many advantages in financial sharing service,it also exposes its shortcomings in the actual operation process.Only by further optimization,can financial sharing service continue to develop well.Based on the scale economy theory,resource integration theory,flattening theory and process re-engineering theory,this paper comprehensively considers the actual situation of group A,and combs the current situation of business processes such as expense reimbursement,accounting file filing,accounts receivable,accounts payable and fund allocation under the financial sharing of group A.On the premise of studying the relevant theoretical data of financial sharing business process at home and abroad,through the introduction of the theoretical knowledge of Financial Sharing and its business process and the explanation of financial sharing business process of group A,we find that there are some deficiencies in the specific process,as follows: the processing efficiency of expense reimbursement business process is not high.the audit time of accounts payable invoice is relatively short.the accounts receivable are not recorded in time and the reconciliation is difficult.The processing capacity of general ledger business is unbalanced,and the processing capacity at the end of the month is too heavy.Then it analyzes the causes of the deficiencies,and finally puts forward the corresponding optimization suggestions and safeguard measures for the financial sharing business process of a group.This paper combined theoretical research and case study to explore the shortcomings of financial sharing business process of group A,which can not only provide targeted optimization suggestions for the future operation of group a financial sharing,but also provide effective reference experience for other enterprises that are implementing or will implement financial sharing. |
