| Under the background of the rapid economic development in the world today,the competition among retail enterprises in China has also begun to become increasingly hot,and has entered the era of "Blue Sea Strategy" of value innovation.However,due to the expansion of the scale of operation,many large retail enterprises are faced with the difficult problem of financial management level can not match their business level,in which the information island formed by the traditional financial pmanagement model is a major obstacle to the cross-regional development of retail industry.As a new financial management mode under the background of the era of economic and information globalization,financial sharing mainly relies on the efficient information system integrated into the platform,which is used to improve the organizational structure,reset the financial process,streamline the staffing and so on,in order to realize the reduction of operating costs,rationalization of resource allocation,and the growth rate of enterprise operating efficiency.The improvement of the quality of accounting information may be one of the good economic consequences of enabling financial sharing mode.Therefore,it is of practical significance to analyze the path and effect of establishing financial sharing center to influence the quality of accounting information and to explore the mechanism of this aspect.This paper selects the listed company Yonghui supermarket as the research object,first introduces the establishment and construction of Yonghui supermarket financial sharing center,and then infers the path of sharing center to improve the quality of accounting information from four different perspectives:organizational structure reorganization,process reorganization,personnel reorganization and information system reorganization.This paper uses the indicators of adjustable accrued profit,non-recurring profit and loss,transparency of accounting information and excess cumulative return rate calculated by Jones model as a substitute for the quality of accounting information,in order to observe the change of the quality of accounting information in Yonghui supermarket at different stages of the construction of the financial sharing center,and quantifies the effect of the establishment of the financial sharing center on the quality of accounting information,in order to verify the purpose of the above inference.The research of this paper plays a certain rich role in the literature of accounting information quality based on financial sharing angle,and also helps to provide theoretical guidance and decision support for the transformation of enterprise financial function under the background of the new era,and provides experience and summary for enterprises to optimize business processes and improve the quality of accounting information. |
