A Study On Performance Appraisal Optimization Of China Railway X Bureau’s Financial Sharing Center

With the continuous changes in the market economy environment and the gradual trend towards diversified macroeconomic management models,various industries are gradually implementing information and digital management to cope with the increasingly fierce competition.In order to better adapt to modern enterprise management concepts,adopt sustainable development strategies,and effectively leverage their respective competitive advantages,enterprises should first consider adopting a cost leadership strategy,which is to reduce operating costs,improve management efficiency,and try to avoid various risks that exist in daily business activities.Accounting informatization has supported the transformation of traditional financial management models to new models from theory and technology.As an emerging financial management model,"financial sharing" is a product of the integration of modern science and technology with traditional financial management models.Establishing one’s own financial sharing service center and realizing its value has become an inevitable demand for enterprise development.In order to achieve efficient operation of the Financial Sharing Center of China Railway X Bureau,enterprises should start exploring its performance evaluation system,so that the sharing center can fully play its role.For the Financial Sharing Center of China Railway X Bureau,it is crucial to establish an efficient,scientific,and quantifiable performance evaluation system,which plays a positive role in enhancing enterprise competitiveness,strengthening group resource integration,and strengthening internal control.This article conducts on-site research on the Financial Sharing Center of China Railway X Bureau Group,analyzes the first-hand information obtained,and takes the reflected problems as the guide.Based on the performance evaluation system currently implemented by the center,combined with theories and scientific methods,certain tools are used to optimize it,effectively avoiding the drawbacks in the application process and making it more suitable for the operation and development of China Railway X Bureau itself,Maximize the management,supervision,and integration advantages of the financial sharing center.Through this study,suggestions are provided for the long-term and stable development of the Financial Sharing Center of China Railway X Bureau,enabling it to play a series of roles in strengthening internal control of the group company more efficiently,better promoting the strategic implementation of the group company,and providing reference suggestions for the construction and optimization of the performance evaluation system of the Enterprise Financial Sharing Service Center.