Research On The Performance Evaluation Of Group Financial Sharing Service Center Based On BSC

With the continuous development of economic globalization and information technology,large enterprises,especially group enterprises,are generally faced with such problems as declining internal control,rising operating costs and shrinking corporate profits in their daily business activities.In order to achieve sustainable development of enterprises,it is imperative to change the objectives of corporate financial management.Under the new background,"implementing financial sharing" has become a killer mace for enterprises to improve efficiency,reduce costs and control risks.The financial and insurance service industry itself has high requirements on financial management,so it began to build the financial sharing service center at an early stage.After years of exploration and development,the financial sharing system has been relatively perfect.However,as an independent operating entity within the enterprise group,the key to its long-term development is a sound performance evaluation system.This is also an important guarantee of whether it can support enterprises to achieve strategic goals.In this paper,Company A is selected as the representative case.Firstly,the general situation of Company A is introduced,and the basic situation and environment of Company A are analyzed,and the implementation status of its financial sharing service center is introduced.Secondly,according to the investigation,it is found that the performance evaluation system of the institution has a series of problems,such as the mismatch between the performance objectives and the strategic objectives,the incomplete performance evaluation index system,and the lack of matching information system with the performance evaluation.Again,the necessity and feasibility of integrating the performance evaluation of the financial sharing service center of A company into the balanced scorecard are analyzed and explained,which provides a realistic basis for the subsequent research.Centering on the strategic goal of the financial sharing service center,the performance index evaluation system is rebuilt according to the four dimensions of the balanced scorecard,namely,finance,customers,internal process,learning and growth.Ahp is used to calculate the weight of each index and sort it.Fuzzy comprehensive evaluation method is used to draw the conclusion that the performance evaluation level of A company’s financial sharing service center is general.And then put forward the suggestions and safeguard measures to improve the performance level of financial sharing service center;Finally,the research conclusions and prospects are drawn.Based on domestic and foreign research literature and reference cases,this paper studies the guiding role of relevant performance evaluation theories on the financial sharing service center of group enterprises.Meanwhile,for other financial insurance service companies,the performance evaluation case of Company A can also provide them with ideas and methods for improving the performance evaluation system of financial sharing service center.Promote the improvement of performance control quality.