Research On The Construction Of Financial Shared Service Center Under The Background Of Business And Financial Integration

With the continuous application and promotion of digital and information technology in the field of financial work,financial shared services have emerged and attracted the attention of many enterprise groups.However,for most enterprise groups,their financial shared services are still mostly at the level of centralized accounting.Although the efficiency of financial management has been improved,the overall business capabilities of the company have not been improved synchronously.In 2016 and 2022,the Basic Guidelines for Management Accounting and the Accounting Informatization Development Plan(2021-2025)are issued by the Ministry of Finance respectively,both of which emphasized the need to strengthen the effective connection between finance and business.Therefore,in the theme of how to effectively promote the coordinated high-level development of enterprise group finance and business management,and make management decisions more scientific,the construction of a financial shared service center under the background of business-finance integration has become one of the key elements of enterprise group development.This paper focuses on the construction of enterprise group financial shared service center under the background of business-finance integration,and uses case analysis method to carry out related research from a more microscopic perspective.Firstly,the current domestic and foreign research results on business-finance integration and financial shared services are sorted out.Based on this,the construction characteristics of financial shared service center(FSSC)under the background of business-finance integration are summarized,and then a construction model of FSSC under the background of business-finance integration is refined.This model can control the construction and implementation of FSSC from three aspects,which are overall framework construction,operation mode selection and key element design.Then,starting from the case study object A Power Group,the necessity and feasibility of FSSC construction under the background of business-finance integration are summarized and analyzed in detail.Finally,combined with the extracted construction model,the construction scheme of FSSC under the background of business-finance integration of A Power Group is designed in detail,and in order to ensure the smooth progress of FSSC construction under the background of business-finance integration,corresponding safeguard measures are proposed.Meanwhile,the expected effect is forecasted accordingly.This paper takes A Power Group as the case study object,and conducts research on the construction of the FSSC of the enterprise group under the background of business-finance integration,which can help to provide a positive reference for the construction of the FSSC of A Power Group.Besides,it can help to provide a positive reference for other power and energy enterprise groups,and contribute to the in-depth development of the financial shared services to the direction of business-finance integration and the practice of financial transformation of my country.