会计学院知识库

    随着企业的发展，传统的财务管理模式已经无法满足企业需求，诸多企业纷纷开始着手开始财务共享服务中心的建设。财务共享服务中心是财务共享服务的载体，是一个独立性组织。在财务共享模式下，各分支机构不再设立完整的财务部门，而是由财务共享服务中心取代，整合重复度高、分散的工作统一进行集中化、规模化、标准化处理，并由此产生了一定的规模效应，削减了管理成本，提高企业资源配置能力，强化企业集团管控能力。我国财务共享服务中心的发展经过了萌芽阶段和试点阶段两个时期后，现正处于蓬勃发展期。此外，云计算、大数据、人工智能等科学技术发展势头迅猛，为我国企业集团财务共享服务中心的建设和持续发展提供了新的动力。

    本文以海尔智家为案例企业，深入探讨了其财务共享服务中心的建设动因和建设历程，从组织结构、人员管理、业务流程、信息系统四个层面对海尔智家的财务共享服务中心的运行情况进行论述，该企业财务共享服务取得了显著的成效与收益，但仍然存在一些缺陷与不足。针对现有的这些不足之处，结合我国财务共享服务的未来发展趋势，提出一定的优化建议：通过持续完善流程体系、搭建财务众包平台来提高财务共享中心运行效率；培养复合型人才、设计员工发展路径来完善人员管理机制；强化安全防护措施、提升数据处理能力，达到对海尔智家财务云平台的优化。对海尔智家财务共享服务中心运行现状进行分析后得出以下结论：建设财务共享服务中心是企业集团财务转型的发展方向，业务流程的再造工作是财务共享服务的核心环节，云计算等智能技术的进步推动了财务共享服务中心的加速发展。本文通过相关研究与探讨，以期为海尔智家和同类企业财务共享服务中心的运行和优化提供一定的帮助与参考。

    With the development of enterprises, the traditional financial management mode has been unable to meet the demand of the enterprise, many companies have begun to build financial shared service center. The Financial Share Service Center is the carrier of financial share services and it is an independent organization. Under the financial sharing model, each branch does not set up a complete financial department anymore, but replaced by the financial sharing service center. Integrate highly repetitive and scattered tasks, centralized processing together, and this produces a certain scale effect, significantly cut management costs, improve corporate resource allocation capabilities, strengthen the group management and control, improve the efficiency of financial work. The development of Chinese financial shared service center has gone through an embryonic period and a pilot period, it is in a period of booming development now. In addition, the rapid development of cloud computing, big data, artificial intelligence and other information technologies has provided new impetus for the construction and development of financial shared service centers of Chinese enterprise groups.

    Taking Haier Smart Home as a case, this paper discusses the motivation and construction process of its financial share service center, discusses the operation of Haier Smart Home's financial shared service center from four aspects: organizational structure, staff management, business process，information system. Haier Smart Home’s financial share service has achieved remarkable success, however, there are some shortcomings and inadequacies. For these defects, combined with the future development trend of China's financial sharing service, offer some proposals as follow: improve the operating efficiency of the financial sharing center by continuously improving the process system and building a financial crowdsourcing platform; training compound talents and design the staff development path; strengthen protective measures, improve data processing capabilities, optimize the cloud platform, strengthen security measures, and improve data processing capacity. The following conclusions are drawn after the analysis of the operating current status of Haier Smart Home’s Financial Sharing Service Center: building financial sharing service center is the development direction of enterprise group financial transformation, business process reengineering is the core link of financial shared service，the progress of cloud computing and other intelligent technologies has promoted the accelerated development of financial shared service center. After relevant research and discussion, this paper hopes to provide some help and reference for the operation and optimization of the financial sharing service center of Haier and similar enterprises.