Due to the competitive market environment,traditional financial management methods are no longer adequate for the modern era.This is primarily due to their inefficiency and high cost of business processes.As a novel and effective financial management model,Financial Sharing Service Center has been gradually established and utilized in large and medium-sized enterprise groups in China.However,Financial Sharing Service Center is not static and should be continuously optimized and improved based on the development of the times,as well as changes in business and enterprise size.During this optimization process,whether the company can accurately assess the abilities of Financial Sharing Service Center and whether the construction of the financial sharing service center aligns with the development needs of the company will have a significant impact on the performance of the financial sharing service center and even the overall development of the entire enterprise group.Therefore,how to conduct a scientific and reasonable evaluation of the strength of a Financial Sharing Service Center has become a significant issue for this paper.Based on the Capability Maturity Model,this paper identifies process design,information systems,personnel management,operations management,and strategic planning as key factors and establishes a capability evaluation system for financial shared service centers,which includes four dimensions: quality,cost,safety,and adaptability.The calculation methods used in this system are also introduced.Using this evaluation system,the paper evaluates T company’s financial shared service center and finds that its capability maturity level is "Managed".Based on this,the paper provides suggestions for improving the center’s capabilities. |