MBA教育中心知识库

  随着我国经济的快速发展，大型连锁企业的快速扩张，近些年来在业务规模大的企业出现管理成本不断增加、机构和人员冗余、管理效率低下、管理标准不统一、信息传递不准确等问题。针对上述问题，很多企业选择构建财务共享服务中心来集中财务核算，共享标准化的财务核算流程。通过共享财务共享服务中心降低成本、提高工作效率、标准化业务流程，同时也是企业财务信息的使用人、投资者以及管理层做出合理决策的基础。财务共享服务中心作为高度流程化的业务系统，是财务管理与信息技术结合的产物，企业在实施财务共享服务中心降低传统财务风险的同时也产生了新的隐患，因此企业需要建立完善配套的内部控制体系，防范财务共享服务中心在运营中产生的风险，为企业有效运行提供强有力的支持。

  本文依托共享财务的理论基础，对华联超市实施财务共享服务中心的现状和动因进行分析。根据实际案例华联超市财务共享服务中心的模式构建与实施，介绍华联超市财务共享服务中心建设的实施重点以及业务流程标准化建设。针对未来华联超市财务共享服务中心实施过程中的预计效果以及固有限制进行阐述，并通过提前做好预案措施，通过人力资源建设及绩效考核内部控制流程，来应对后期华联超市财务共享服务中心运行中出现的内部控制问题，提出具有较强操作性的建议，对未来需要构建财务共享服务中心的企业起到一定的借鉴意义。

  With the rapid development of China's economy and the rapid expansion of large-scale chain enterprises, in recent years, enterprises with large business scale have faced problems such as increasing management costs, redundancy of organizations and personnel, low management efficiency, inconsistent management standards, inaccurate information transmission and so on. In view of the above problems, many enterprises choose to build financial shared service centers to centralize financial accounting and share standardized financial accounting processes. Through the shared financial shared service center to reduce costs, improve work efficiency, standardize business processes, but also the users of corporate financial information, investors and management to make reasonable decisions. Financial Shared services center as a highly streamlined business system, is the product of the combination of financial management and information technology, enterprises in the implementation of the traditional financial Shared services center to reduce financial risk at the same time also produced a new hidden trouble, so companies need to establish a perfect supporting system of internal control, guard against financial Shared services center in operating risk, effective operation to provide strong support for the enterprise.

  Based on the theoretical basis of shared finance, this paper analyzes the current situation and motivation of implementing financial shared service center in Hualian Supermarket. Based on the construction and implementation of the financial shared service center in Hualian Supermarket, this paper introduces the implementation focus of the financial shared service center construction and the standardization of business process. For future financial Shared services center in the process of implementation of hualian supermarket is expected effect, and elaborates the inherent limitation, and through the plan well in advance, through the construction of human resources and performance review internal control process, to deal with the late hualian supermarket financial Shared services center in the running of internal control problems, put forward suggestion with strong operability, financial Shared services center of enterprises need to build for the future play a certain reference significance.