企业财务共享服务中心建设现状、问题与对策
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王益民,会计师,国家能源集团江苏燃料有限公司董事长,研究方向为财政金融。E-mail:sunica@sina.com

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F406.7

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Current Status, Issues, and Strategies in Building Corporate Financial Shared Service Centers
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    摘要:

    近年来,随着我国经济和社会的高速发展,越来越多的企业取得了很大成就。在企业不断深化发展的同时,企业运营的资金链条和财务账目越来越复杂多样,企业的财务资金管理也面临新的挑战。为此,不少企业为适应新形势下财务管理的要求,将企业不同区块和地域的资金业务进行整合、资源共享和统一管理。这一调整有力促进了企业财务共享中心的建立和发展,极大提高了企业自身对于财务资金的管理能力。财务共享服务中心具有业务范围集约化、业务处理信息化等特点,能够强化资金管理、提高资金运营可靠性等优势。目前,我国企业财务共享服务中心存在人员及权责管理不明晰、信息系统整合不充分等问题,需通过完善企业组织架构、构建信息管理平台,充分整合信息、培养财务共享专业人才等措施加以优化。

    Abstract:

    In recent years, with the rapid development of China's economy and society, more and more enterprises have achieved significant developmental progress. As enterprises continue to deepen their development, “the financial chain and accounting processes of enterprise operations are becoming increasingly complex and diverse, and the financial management of enterprises is also facing new challenges. To meet the requirements of financial management in the new situation, many enterprises have integrated, shared, and managed their capital businesses in different sectorss and regions. This has also strongly promoted the establishment and development of enterprise financial sharing centers, greatly improving the enterprise' own management ability for financial funds. Based on the definition, characteristics and advantages of a Financial Sharing Service Center, this article focuses on analyzing and elaborating the pathways of establishing a financial sharing service center, and further analyzes the current situation and existing problems, finally proposes optimization measures, which expects to generate certain reference significance for relevant enterprises and departments.

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王益民.企业财务共享服务中心建设现状、问题与对策[J].南京工程学院学报社会科学版,2023,23(3):85-90.

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  • 收稿日期:2023-04-20
  • 最后修改日期:2023-08-25
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  • 在线发布日期: 2024-01-09
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