| Compared with foreign countries,the development of financial sharing centers in my country started late but expanded rapidly.Therefore,various problems appeared in enterprises of different industries and sizes to a greater or a lesser extent.Although there are more and more theoretical studies on financial shared services and sufficient foreign advanced experiences to learn from,most of these studies and experiences have played a key role in the overall construction of financial sharing.However,with the development of information technology and the fierce competition among enterprises,optimization requirements are put forward for the development of financial sharing centers.Therefore,the development of financial sharing centers has become an important direction for the financial transformation of Chinese enterprises.The development of the financial sharing center should first focus on the expense reimbursement business module,which is the most basic and core business of corporate finance,and is a highly centralized,highly specialized and highly standardized module of the financial sharing center.Therefore,optimizing the expense reimbursement business module is an important challenge for the financial sharing center and it is of great significance for maximizing the value of the sharing center and improving the efficiency and effectiveness of the group’s financial operations.Group C,a provincial state-owned enterprise,is a national joint-stock commercial insurance company approved by the People’s Bank of China,with more than 5,700 branches,74,000 employees and more than 300,000 life insurance marketers,making it the third largest insurance company in China.After more than two years of exploration and development of the financial sharing model,Group C has achieved initial results of the cost-sharing model since its expense reimbursement business was launched,but there are still many defects due to its late start and short development time,and there is a huge gap with the development of sharing centers in the same industry.This thesis studies and analyzes problems,such as the lack of intelligent financial personnel,single skills of expense reimbursement auditors,low level of expense reimbursement shared services,low business satisfaction,high workload of reimbursement order auditing and low work added value,in three main aspects of the expense reimbursement business of Group C’s financial sharing center: financial function transformation,shared service level,and information system intellectualization.These problems are urgent for the optimization and development of Group C’s financial sharing center.Combined with the concepts of financial sharing,expense reimbursement process,and the applying of theories of Labor Division,Scale Economy,Flat Management and Business Process Re-engineering,and the analysis of financial data of Group C and field research,this thesis proposed a set of feasible and implementable optimization plan for the expense reimbursement business in the financial sharing center from a practical perspective.The strategy is designed to improve the intelligence of the expense reimbursement business,the level of shared services and the professionalism of finance staff in Group C’s financial sharing center through the structure,content and information technology support,so as to improve the efficiency of the expense reimbursement business,reduce business costs,bring into play the functions of the financial sharing center with high efficiency,and truly realize the transformation of financial management,thus fundamentally promoting the development of the financial sharing center.The proposal and practice of the optimization strategy for the expense reimbursement business of the C Group’s financial sharing center are of great significance to the financial management transformation and financial digital and intelligent transformation of Group C,and also provide reference and experience for similar enterprises to develop financial sharing centers. |
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