| Due to the market economic environment,the social environment continues to change,enterprises must expand their scale,the expansion of the scale on the one hand to the enterprise brings the advantage of sufficient funds,but on the other hand,it also brings too many regulatory barriers,uneven distribution of resources,accounting information transmission time limit is too long,the company’s financial staff effectiveness is reduced,the overall financial effectiveness of the problem of poor.The current construction industry in China,compared with other areas of the global construction industry,has a number of such problems,including a low degree of modernization,poor level of technical roughness,more defects in financial management methods,information silo situation and other serious problems,which makes it difficult for China’s construction engineering companies to respond to major changes in economic strategy and social organization in a timely manner,and is not conducive to further development of the company’s financial management capacity.Therefore,in recent years,the construction industry has begun to gradually build financial shared service centers.This paper summarizes and analyzes the relevant foreign theoretical studies,takes the scale management theory,resource integration foundation theory,flattening foundation theory and business process reengineering theory as the theoretical cornerstones,in the overall analysis of the company’s financial situation,the use of case analysis,literature and other methods,andproblems faced by the enterprise according to the actual situation of China Railway Construction,and from the industrial background and the actual needs of the company’s development,it makes a specific and profound analysis of the necessity and feasibility of establishing the financial sharing center of China Railway Construction.The necessity and feasibility of establishing a financial sharing center were elaborated,and a concrete and profound analysis was made on the basic steps of implementing reengineering in China Railway Construction’s enterprises.In the article,five typical corporate financial processes(cost accounting process,material procurement and payment process,construction contract receipt and payment process,fund deployment process,and overall process)were selected and the design research work of reconstructing and reengineering was carried out;finally,this article summarizes the positive impact of the implementation of the financial sharing center process reengineering in China Railway Construction and the full text.This paper focuses on the operational mechanism of business process reengineering under the financial sharing model in the construction industry,and uses specific typical examples to analyze the comparison of construction companies before and after process reengineering,and that business process reengineering helps companies achieve better business management.It also helps government departments and company leaders understand the significance of business process reengineering for financial sharing management,which in turn leads to the modernization of the construction industry.It has a reference value for Chinese companies to implement business process reengineering under the financial shared management model. |
