Research On The Construction Of Social Audit Shared Service Center

There are more and more group companies and multinational companies because of the development of economic globalization,and the drawbacks of the traditional management model are becoming more and more prominent,including high labor costs and operating costs,traditional decentralized management risks that are difficult to control,and inability to control Problems such as inefficiency matched with the rapid development of enterprises.At the same time,in recent years,with the ups and downs of the epidemic,accounting firms,as one of the leaders in the assurance service industry,are in the post-epidemic era.low-cost competition.In this context,the future development of X accounting firm is faced with huge unknowns and challenges.How to change the status quo from the strategic level has become an urgent problem to be solved.Therefore,it is very necessary for the X accounting firm to improve the existing decentralized management model,thereby enhancing the core competitiveness.As an advanced management model,the first choice of many large and medium-sized enterprises will be to adopt the shared service model.X Accounting Firm expects to build a shared service center based on the social audit business process to make it possible to control the operating costs of the enterprise well and the overall audit risk effectively,and further to process,standardize,centralize,Efficient strategic transformation plays a role in promoting.Based on this,this paper takes X accounting firm as the research object,adopts the method of literature research and case study method,and conducts research on the construction of X accounting firm’s shared service center based on social audit business process.First of all,through the reading and research of the related literature on shared services and shared service centers,it summarizes the experience of enterprises in the process of building shared service centers,as well as the learning of theories related to organizational structure and shared services,which provides information for the research of this paper.Sufficient preliminary preparation;then,through the analysis of the existing management mode and specific problems of X accounting firm,the motivation and necessity of the construction of the shared service center are put forward,and the feasibility of the specific implementation process is analyzed,and then combined with the social audit business Then,it puts forward the implementation effect of X accounting firm’s construction of a shared service center,evaluates the obstacles that may be encountered in the expected implementation process,and provides corresponding safeguard measures;The research conclusions are refined,and the future direction of the social audit industry is prospected.This paper puts forward the following research conclusions:First,accounting firms are professional service organizations whose main business is attestation business.The construction of a shared service center based on social auditing business process is a strategic approach from the management model.Transformation,as an optional optimization plan for enterprises to break through the existing development barriers,is the best choice for domestic and international large and medium-sized accounting firms,and more diversified large professional service institutions;second,based on the splitting of the business process in the audit link,organically integrate the simple and repetitive,process-based,standardized and centralized processing work currently scattered in various branches or business components into the shared service center for unified execution,which can Improving efficiency,reducing operating costs and overall audit risks will help improve the quality of practice in the auditing industry;third,the construction of shared service centers in the social auditing industry is conducive to the accumulation of data and the construction of shared databases;fourth,The formation of the shared service model will help improve the management efficiency of each branch and business component,thereby improving the service quality between internal and external,and enhancing the core competitiveness and influence of the brand.The innovation of this paper is that it opens up new research directions from the research perspective,research content and research background,so that the old topic of shared service model and shared service center research has a new expansion direction,and the shared service model has a new direction.The concept has penetrated into more industries,and is no longer limited to the field of financial accounting,but can also cover the business fields that can be processed,standardized and centralized like the social audit industry,breaking the shackles of traditional concepts.