MBA教育中心知识库

   我国石油行业在信息化时代快速发展，将财务共享服务应用于石油企业，一定程度上起到降本增效的作用，同时能够扩大企业规模、增加市场份额，为国家经济健康发展贡献积极力量。Z石油企业顺应时代趋势的同时，为增强企业内动力和竞争力，探索财务共享与财务业务融合路径，在业财融合道路上稳步前行。

   本文通过搜集梳理相关文献，了解财务共享的应用背景、意义，掌握国内外学者研究成果，为后续写作奠定基础，并以财务共享相关基础理论出发，为应用企业的财务共享给与必要的理论支撑，确保财务共享模式有效实践，显著提高财务共享成效。Ｚ石油企业具有普遍性和代表性，在企业概述的基础上，评估财务共享服务现状及效果，接着分析案例企业在组织机构、人员管理、人员考核激励、财务核算四方面应用问题，并深入挖掘问题背后的原因，提出组织机构优化、人员优质管理、人员考核激励完善、财务共享核算体系健全的策略，最终为该企业财务共享服务工作提供建议。

   通过系统分析财务共享服务在Z石油企业应用，为石油行业财务共享建设提供借鉴，真正实现资源共享，更好地服务于企业建设和常态管理。这对我国石油行业平稳发展、转型升级有促进作用，使企业财务信息化管理水平大幅提升。

   China's petroleum industry has developed rapidly in the information age. Using financial sharing for oil enterprises plays a role in reducing cost and increasing efficiency. At the same time, it can expand the scale of enterprises, increase market share and make positive contributions to the healthy development of the national economy. While following the trend of The Times, Z petroleum enterprise will enhance its internal motivation, explore the integration path of financial sharing and financial business integration, move forward steadily on the road of industry and financial integration, and truly broaden the development space of enterprises.

    In this paper, through collecting and sorting out the relevant literature, we understand the background and significance of the application of financial sharing, master the research results of scholars at home and abroad, and lay a foundation for the follow-up writing, and proceed from the basic theory of financial sharing, in order to give the necessary theoretical support to the application of financial sharing, to ensure the effective practice of financial sharing mode, and to improve the effectiveness of financial sharing significantly. Z petroleum enterprise is universal and representative. Based on the overview of the enterprises, we evaluate the status quo and effect of financial sharing service, then it analyzes the application problems of the case enterprises in four aspects: organization, personnel management, personnel appraisal incentive, financial accounting, and deeply excavates the reasons behind the problems. Finally, the paper puts forward the strategies of organization optimization, personnel quality management, personnel evaluation and financial sharing system, and provides some suggestions for the financial sharing service.

Through the systematic analysis of the application of financial sharing service in Z petroleum enterprise, it can provide reference for the construction of financial sharing in petroleum industry, realize the sharing of resources, and better serve the enterprise construction and normal management. This will promote the smooth development, transformation and upgrading of China's oil industry and greatly enhance the level of enterprise financial information management.