| The rapid expansion of economic globalization has intensified the competition between large enterprises,and many disadvantages of the traditional financial management mode that focuses on post-management seriously hinder the improvement of the group control ability of large enterprise groups.Therefore,with the iterative replacement of a series of new technologies,the accounting field is gradually moving towards the field of intelligent finance,the core of financial transformation lies in the scale operation of the daily basic accounting part to improve work efficiency and reasonably divide the financial functions of the management accounting part that can create value for the enterprise.Under the appeal of this financial transformation,financial sharing services come into being,after decades of practice in many large enterprises and multinational companies,it has proved that financial sharing services indeed meet the objective requirements of current enterprise development.The biggest advantage of introducing and implementing the financial sharing system is reflected in promoting the two-way integration of business and finance in order to enhance the group’s centralized control ability.Otherwise,as the group’s overall operating costs decrease and its efficiency improves,the strategic finance,business finance and shared financial functions with the connotation of the financial sharing system can effectively help the enterprise to achieve its strategic goals,and help the enterprise to transform the traditional accounting mode to the field of intelligent finance.Due to the late implementation of financial sharing services by large group enterprises in the field of construction in China,there are many problems in the process of implementing the actual situation of financial sharing system.The thesis takes JTZ Group as an example,this paper uses case analysis to explain the problems encountered during the four years when JTZ Group introduced the financial sharing system,combined with the actual situation of the enterprise to analyze the causes of the problem.With the help of process re-engineering and optimization,centralized group control,organization flattening,scale effect and other theories,to explore how the group can take the trinity strategic pattern of "strategic finance-business finance-shared finance" as the starting point,find out the specific path suitable for JTZ Group sharing system optimization and the preliminary implementation plan,then realizing the financial work to the field of intelligent finance.In the main part,this paper starts from the operation status of JTZ Group sharing system and the existing problems,and focuses on the construction of the underlying platform,the strategic framework of the sharing system,the existing system functions and process re-engineering,explaining the optimization measures to improve the enterprise resource allocation ability,business insight and group management and control ability of the financial sharing system.Finally,it is concluded that the strategic planning and the construction of system data base are the basis of financial sharing system optimization;the financial sharing system based on "front,middle and background organization formation" is an important carrier to realize strategic finance,business finance and shared financial functions.Meanwhile the paper puts forward three important research enlightenment for related enterprises that want to implement or improve the financial sharing system in the future,turning out enterprises should not build a sharing service system only for the online sharing system;the optimization of the financial sharing service system should be carried out in stages;the transformation of basic financial personnel to business financial function is the key to the optimization of the sharing system.For group enterprises,the transformation process under the financial sharing mode is arduous and complex,involving a large number of industry and financial management links,staffing schemes and process optimization setting.Most of the existing research in this field discusses the issues related to the construction of the financial sharing center from a macro perspective,the research on the optimization path of other functions(strategic finance,business finance)in the enterprise financial sharing system needs to be deepened and improved.Based on the case of JTZ Group,the optimization scheme from the perspective of business finance,to make the optimization measures more practical and more feasible,further enriching the literature on financial sharing services and corporate governance,it also provides a reference significance for the optimization of financial sharing services of other large enterprises in the same industry. |
