With the continuous development of the current global economy and the increasingly fierce competition among enterprises,in order to gain competitive advantages and achieve better development of enterprises,some enterprises are constantly expanding their own scale,which puts forward higher requirements for the construction of financial departments and the formulation of financial processes.Therefore,in the context of the continuous development of information technology,financial sharing models and financial sharing service centers have emerged,It provides reliable solutions for the improvement of enterprise efficiency and process optimization,and provides effective protection for the realization of long-term strategic objectives and the stability of financial operations.However,at the same time,in order to truly make full use of the advantages of the financial sharing center,solve the problems that arise in the operation of the financial sharing service center,and achieve stable and long-term development of the financial sharing center,it is necessary to have a complete performance evaluation system.Therefore,how to conduct scientific performance evaluation on the enterprise financial sharing service center How to construct a complete performance evaluation system based on the characteristics of the financial sharing service center has become a key issue for enterprise managers.The research object of this article is Y Group,which has just established its own financial sharing service center for its own development in 2020,thereby realizing the transformation of financial work.However,due to the short history of the establishment of the Center and the incomplete system,no performance evaluation system has been developed or constructed that conforms to the characteristics of the Center itself.Through verification and research,it is found that using the balanced scorecard can establish a reasonable and scientific performance evaluation system for the financial sharing service center of Y Group.Therefore,this article conducts a study on the performance evaluation of the financial sharing center of Y Group.Firstly,through reading and researching a large number of documents,this article explains and summarizes the concepts and theoretical foundations related to financial sharing service centers and performance evaluation,and constructs a theoretical system for the study,laying a theoretical foundation for future research;Secondly,using the field survey method,based on the data collection and field visit results of Y Group,this paper introduces the financial situation of Y Group and the Group,expounds the basic situation of Y Group’s construction of a financial sharing service center,and explains the current status of its financial sharing service center performance evaluation.It is found that the objectives and indicators of performance evaluation are unclear,and performance evaluation has no incentive effect The lack of a scientific performance evaluation system indicates that it is necessary to optimize its performance evaluation and build a performance evaluation system;Then,based on the balanced scorecard’s four dimensions of finance,customer,learning and growth,and internal business processes,and based on the actual situation of the financial sharing center of Y Group,the performance evaluation indicators were selected,and a performance evaluation system was constructed.The questionnaire survey method and the analytic hierarchy process were used to calculate the weight of the indicators,Then,through the fuzzy evaluation method,the current performance of the financial sharing center of Y Group was evaluated and analyzed.Finally,suggestions were made for further improving the performance of Y Group’s financial shared service center.Through the above research,it is hoped that this article can not only provide reference for the establishment of performance evaluation systems for Y Group and financial sharing centers of enterprises with similar characteristics to Y Group,but also provide some reference for future research on performance evaluation in China. |