MBA教育中心知识库

      自2013年12月财政部发布《企业会计信息化工作规范》明确“分公司、子公司数量多、分布广的大型企业、企业集团应当探索利用信息技术促进会计工作的集中，逐步建立财务共享服务中心”以来，十年间，国内众多大型企业通过投入建设运营优化财务共享服务中心，主动对接数字化、智能化转型，有效推动了财务共享服务在费用报销、会计核算、资金管理等领域的广泛应用，助力企业在资源优化配置、管理成本降低、管理效率提升等方面取得显著成效，为企业数字化建设实践、转型路径探索奠定了良好基础。同时，也存在着共享服务质量不高、流程自动化程度不足、运营监管滞后等现实困境。
      鉴于此，本文选择以我国建筑业企业第一批建成财务共享服务中心的中国铁建E局为案例研究对象，依托流程再造、资源配置、规模经济等理论知识，在研究相关文献的基础上，采用案例分析法、问卷调查分析法等研究方法，分析了该企业运营财务共享服务中心以来在业务流程标准化建设、会计核算质量提高、集团管控能力强化、资源优化配置等方面取得的成效，同时重点分析了该企业财务共享服务中心运营中在组织架构、流程设计、人员管理、信息系统建设等方面存在的问题，在此基础上提出了有针对性的优化举措。
      本文研究认为，标准化流程再造、借助智能技术提高自动化程度、构建科学高效可量化的绩效考核体系、优化组织架构、搭建安全可靠的信息平台等优化举措有助于夯实中国铁建E局财务共享基础，强化服务功能，推动财务共享服务向智慧财务、风险洞察、战略支撑等纵深领域发展。文章从以上方面提出了中国铁建E局财务共享服务中心运营优化举措，以期提升财务共享服务中心综合运营能力，更好服务于企业高质量发展。

Since the Ministry of Finance issued the "Standards for the Work of Enterprise Accounting Informationization" in December 2013, it has been clear that "large enterprises and enterprise  groups with a large number of branches and subsidiaries and a wide distribution should explore the use of information technology to promote the concentration of accounting work and gradually establish financial sharing service centers". In the past decade, many large enterprises in China have actively docked the digital and intelligent transformation by investing in the construction and operation of financial sharing service centers, effectively promoted the wide application of financial  sharing services in expense reimbursement, accounting, fund management and other fields, helped   enterprises achieve remarkable results in the optimization of resource allocation, management cost reduction, management efficiency improvement and other aspects, and laid a good foundation for the practice of enterprise digital construction and the exploration of transformation paths. At the same time, there are also practical dilemmas such as low quality of sharing services, insufficient process automation and lagging operation supervision. 
In view of this , this paper chooses China Railway Construction E Bureau as the case study object, which is the first batch of Chinese construction enterprises to build financial sharing service centers. Relying on the theoretical knowledge of process reengineering, resource allocation, economies of scale, etc., on the basis of studying relevant literature, this paper adopts case analysis method, questionnaire survey analysis method and other research methods to analyze the achievements made by the enterprise in the construction of business process standardization, accounting quality improvement, group control ability strengthening, resource optimal allocation and other aspects since the operation of financial sharing service center. At the same time, it focuses on the problems existing in the organizational structure, process design, personnel management, information system construction and other aspects of the enterprise's financial sharing service center, and puts forward targeted optimization measures on this basis. 
This study argues that the optimization measures of standardized process re-engineering, improving the degree of automation with the help of intelligent technology, constructing a scientific and efficient quantifiable performance evaluation system, optimizing the organizational structure, building a safe and reliable information platform are conducive to consolidating the financial sharing foundation of China Railway Construction E Bureau, strengthening the service function, and promoting the development of financial sharing services to intelligent finance, risk insight, strategic support and other in-depth fields. From the above aspects, the paper puts forward the operation optimization measures of the financial sharing service center of China Railway Construction E Bureau, in order to improve the comprehensive operation ability of the financial sharing service center and better serve the high-quality development of enterprises.