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随着共享经济模式的广泛应用，这一新型经济形态不仅为公众生活带来了显著便利，也促使企业经营管理模式发生深刻变革。在此背景下，财务管理模式的创新已成为企业获取竞争优势、实现差异化发展的核心要素。众多企业在认识到财务管理模式转型的重要性后，积极探索创新路径，以期达到降低运营成本、提升经营效率的目标。然而，在财务共享中心的建设实践中，普遍存在重流程优化、轻绩效评估的现象，导致当前财务共享服务中心普遍缺乏系统、完善的绩效评估机制。

作为国内乳制品行业的龙头企业，蒙牛集团自财务共享服务中心成立以来，已积累了近十年的运营经验。该中心的建立不仅推动了企业财务管理模式的转型升级，更使其在行业内确立了显著的竞争优势。然而，在取得显著成效的同时，该中心在运营过程中仍暴露出若干亟待解决的问题，其中最为突出的是绩效考核机制的不完善，这在一定程度上制约了中心的可持续发展。基于此，本文以蒙牛乳业财务共享中心为研究对象，重点对其绩效管理体系进行深入剖析，旨在提出切实可行的优化建议。本文首先对财务共享服务中心和绩效评价相关领域的文献进行了综述。接着阐述和归纳了核心概念与理论基础，构建了一个完整的理论框架，为后续研究提供了坚实的学理支撑。在研究方法上，采用网络数据采集与问卷调查相结合的方式，重点对蒙牛乳业集团及其财务共享服务中心的运营现状进行了全面调研与深入分析。在平衡计分卡的理论框架下，本文主要从四个方面出发，分别是财务方面，客户服务方面，内部流程，以及学习与成长方面，结合企业实际运作的特点，运用科学的方法选取了一些评价的指标，最后构建了一个适合蒙牛集团的绩效评价体系。并运用层次分析法来对这些指标的权重进行量化分析。为了能够保证评价体系能够有效地实施，本文还提出了一些保障机制，以及其他配套的措施。

本文在理论层面方面的价值在于更深入的研究了财务共享服务中心的绩效评价问题，在实践方面的价值则是给蒙牛集团的财务共享服务中心运营优化提供了相对可行的方案，这样能够帮助推动企业实现战略目标。同时，研究成果对乳制品行业同类财务共享服务中心的绩效管理实践也具有重要的参考价值和借鉴意义。

With the widespread application of the sharing economy model, this new economic form has not only brought significant convenience to public life but also prompted profound changes in the business operation and management model of enterprises. Against this backdrop, the innovation of the financial management model has become a core element for enterprises to gain a competitive edge and achieve differentiated development. After realizing the importance of transforming the financial management model, many enterprises actively explore innovative paths in the hope of achieving the goals of reducing operating costs and improving operational efficiency. However, in the construction practice of financial shared service centers, there is a common phenomenon of emphasizing process optimization while neglecting performance evaluation, resulting in the current financial shared service centers generally lacking a systematic and complete performance evaluation mechanism.

As a leading enterprise in China's dairy industry, Mengniu Group has accumulated nearly a decade of operational experience since the establishment of its financial shared service center. The establishment of this center has not only promoted the transformation and upgrading of the enterprise's financial management model but also enabled it to establish a significant competitive advantage within the industry. However, while achieving remarkable results, the center still exposes several problems that need to be solved urgently during its operation. The most prominent problem is the imperfect performance evaluation mechanism, which restricts the center's sustainable development to a certain extent. Based on this, this study takes the financial shared service center of Mengniu Dairy as the research object and focuses on an in-depth analysis of its performance management system, aiming to put forward practical optimization suggestions.This article first reviews the literature in the related fields of financial shared service centers and performance evaluation. Then, it expounds and summarizes the core concepts and theoretical foundations, constructing a complete theoretical framework that provides a solid academic support for subsequent research. In terms of research methods, a combination of network data collection and questionnaire surveys is adopted, focusing on a comprehensive investigation and in-depth analysis of the operational status quo of Mengniu Dairy Group and its financial shared service center. Under the general theoretical framework of the balanced scorecard, this article mainly proceeds from four aspects, namely the financial aspect, customer service aspect, internal processes, and the learning and growth aspect. Combining with the characteristics of the enterprise's actual operation, scientific methods are used to select some evaluation indicators. Finally, a performance evaluation system suitable for Mengniu Group is constructed. And the analytic hierarchy process is used to conduct a quantitative analysis of the weights of these indicators. In order to ensure the effective implementation of the evaluation system, this article also proposes some safeguard mechanisms and other supporting measures.

The theoretical value of this article lies in a more in-depth study of the performance evaluation issues of financial shared service centers. In terms of practical value, it provides a relatively feasible solution for the operational optimization of the financial shared service center of Mengniu Group, which can help the enterprise achieve its strategic goals. At the same time, the research results also have important reference value and practical significance for the performance management practices of similar financial shared service centers in the dairy industry.