会计学院知识库

传统分散式的财务管理模式在经济环境愈加复杂的情况下运行效率无法达到最优，需要企业付出更高的成本，这些问题的出现导致集团总部对前端业务管控不足，也难以有效监督下属机构对财务活动的处理，总体而言，企业战略目标受此影响可能会和预期产生偏离，会在不同程度上影响到企业的未来发展。财务共享服务中心的建立对于处理这些传统财务管理的弊端有十分明显的效果。然而，尽管财务共享中心的积极作用明显，但也不可忽视潜在的风险因素，企业集团建立完善共享中心的同时，要注重风险管理体系的科学性、合理性，以有效实施风险管理手段，保证财务共享服务中心的价值和作用可以得到最大程度的利用。

本文从五个方面来进行阐述，首先是对财务共享发展背景和研究从理论、现实两个层面的意义展开介绍，然后是国内外对财务共享以及风险管理为主题的研究现状的总结，接下来介绍了风险管理以及财务共享模式等相关概念及理论概述。本文以搜集获取的相关数据资料作为分析依据，选择海尔集团财务共享服务作为研究对象，以风险管理理论和财务共享核心理论为基础构建本文的理论框架，最后识别分析了海尔财务共享服务各环节潜在的风险，并以此为依据提出合理且有针对性的防范措施，以期对案例企业以及同类企业有所借鉴。

Traditional decentralized financial management mode in the economic environment increasingly complex simulations reveal financial cost is higher and the low efficiency and so on many shortage, group headquarters can't implement effective supervision of the financial department of a subsidiary, cannot be effectively controlled and the business front, these negative effects are to realize the goal of enterprise strategy have an adverse effect, in different extent, affect the future development of the enterprise. The establishment of financial shared service center has a very obvious effect on dealing with these disadvantages of traditional financial management. However, although the positive role of financial sharing center, but also cannot ignore the potential risk factors, enterprise group, set up perfect financial Shared services center in the process, must set up scientific and reasonable risk management system in order to effectively implement risk management, to ensure the value and role of the financial Shared services center can get the best use of.

This article elaborates from five aspects. First, it introduces the theoretical and practical significance of the development background and research of financial sharing. Then, it summarizes the current research status of financial sharing and risk management at home and abroad. Introduced related concepts and theoretical overviews such as risk management and financial sharing mode. This article uses the collected relevant data as the analysis basis, selects Haier Group's financial sharing service as the research object, builds the theoretical framework of this article on the basis of risk management theory and financial sharing core theories, and finally identifies and analyzes the potential of Haier's financial sharing services. Based on these risks, reasonable and targeted preventive measures are proposed in order to learn from the case companies and similar companies.