会计学院知识库

  近年来，财务共享服务在我国企业的应用进入了快速发展阶段，尤其是2013年《企业会计信息化工作规范》的发布，鼓励大型企业集团应当建立财务共享服务中心，这使得财务共享服务在我国的应用有了更加坚实的基础和保障。财务共享是服务于企业集团的战略发展的，在实际应用中，企业需要根据自身的实际发展情况不断完善与优化其财务共享服务中心，企业的每个时期的情况也不尽相同，财务共享服务的应用效果更是不同，因此在企业发展的不同时期需要对其财务共享服务的实施效果进行评价，由评价结果来分析其是否在满足于企业发展战略下顺利运行，从中得出是否可以在某些方面对其进行优化改进。

  本文以数字化创新应用领域的标杆企业——蒙牛集团为例，对蒙牛财务共享服务的应用与实施效果进行研究与分析。文章通过研读相关文献资料，对国内外学者关于财务共享的理论研究做了综述，在此基础上分析了蒙牛集团财务共享服务的应用情况，结合层次分析法与模糊综合评价法两种效果评价方法进行分析研究得到蒙牛集团财务共享服务的实施效果。研究得出蒙牛集团财务共享的运营状态良好，对企业的财务、内部控制管理都起到了积极的作用，虽然蒙牛集团财务共享处于良好水平，但有的环节依旧需要改进，本文最后对蒙牛集团财务共享服务提出优化建议，蒙牛在优化各环节水平时，需要加强较好措施指标和一般措施指标的改进，进一步提升蒙牛财务共享服务中心的运营效果，使其能够更好地服务于蒙牛集团的发展。

  In recent years, the application of Financial Sharing Service in China's enterprises has entered a rapid development stage, especially the release of 2013 "enterprise accounting information work specification", which encourages large enterprise groups to establish financial sharing service center, which makes the application of Financial Sharing Service in China have a more solid foundation and guarantee. Financial sharing is to serve the strategic development of enterprise groups. In practical application, enterprises need to constantly improve and optimize their financial sharing service centers according to their own actual development. The situation of enterprises in each period is not the same, and the application effect of financial sharing service is even different, Therefore, in different periods of enterprise development, it is necessary to evaluate the implementation effect of its financial sharing service, and analyze whether it can run smoothly under the enterprise development strategy according to the evaluation results, so as to find out whether it can be optimized and improved in some aspects.

  Taking Mengniu Group as an example, this paper studies and analyzes the application and implementation effect of Mengniu financial sharing service. By studying the relevant literature, this paper summarizes the theoretical research on Financial Sharing of domestic and foreign scholars. On this basis, it analyzes the application of Financial Sharing Service of Mengniu Group. Combined with the analytic hierarchy process and fuzzy comprehensive evaluation method, it analyzes and studies the implementation effect of Financial Sharing Service of Mengniu Group. The results show that the operation of Financial Sharing of Mengniu Group is in good condition, which plays a positive role in the financial and internal control management of the enterprise. Although the financial sharing of Mengniu Group is at a good level, some links still need to be improved. Finally, this paper puts forward some optimization suggestions for the financial sharing service of Mengniu Group, We need to strengthen the improvement of better measures and general measures to further improve the operation effect of Mengniu Financial Sharing Service Center, so that it can better serve the development of Mengniu Group.