| There are more and more Financial Shared Service Centers in the process of enterprise financial digitalization reform.The financial management of petrochemical industry must comply with the times,because it has an important strategic position and it should conduct and facilitate national economic development.Currently,the financial management contents of most petrochemical enterprises are numerous and complex.The high cost caused by the traditional economic model also affects the development speed of these enterprises.The application of financial shared model in the industry is still deficient.The implementation of the performance research can promote the transformation and development of financial management in petrochemical industry in a way.Based on the above background,this paper takes ZSY Financial Shared Service as an example,first qualitatively analyzes its specific operation situation,and then determinesthe Input-output Index of quantitative efficiency analysis by combining process reengineering theory,resource-based view,flatness theory,economies of scale theory and relevant research.Then the DEA-BCC and DEA-Malmquist models are used to evaluate the efficiency level of the Financial Shared Service of ZSY and similar enterprises from the perspective of input and output combination,and quantitative data analysis and comparison are conducted on the efficiency results to find out the key points affecting the efficiency.The following conclusions and enlightenments are obtained:The construction of ZSY’s Financial Shared Service is still in the upgrading stage,technological progress is the key to improve its efficiency.In the future,it is necessary to continuously and reasonably increase resource investment,pay attention to the introduction of highly educated talent resources,avoid redundancy of talent,increase efforts to introduce advanced technology,promote enterprise management technology innovation,attach importance to simplifying processes,insist on paying long-term attention to the service quality,and improve the resource utilization efficiency.With regard to streamlining the organizational structure,improving financial management ability and sustainable advancement ability,the Financial Shared Service of chemical and energy enterprises have achieved certain implementation results.The main factors restricting their efficiency are: the redundancy of intangible assets,the low adoption of new technology,and the failure to give full play to the value of highly educated talents resources,etc.Therefore,petrochemical energy enterprises need to pay attention to the input utilization rate,strengthen the overall management of related capital,technology and human resources at the group level,and apply the high effect of resources to financial work practice more deeply. |
