我国企业集团实施财务共享服务的关键因素的实证研究

An Empirical Study on the Key Factors in the Implementation of Financial Shared Services for Chinese Enterprise Group

本文以我国已经实施财务共享服务的企业集团为样本,基于流程再造的视角设计了财务共享服务关键因素分析模型,实证检验我国企业集团实施财务共享服务的关键成功因素及其相互之间的关系,并得出各关键因素对财务共享服务的价值的影响程度依次为:战略规划、信息系统、流程管理、组织结构设计、绩效管理、人员管理。其重要价值在于:一方面,弥补国内外目前对财务共享服务关键因素研究过多局限于文献研究和案例研究的不足,以推进和完善财务共享服务相关理论的发展;另一方面,模型的提出和验证结果可以让实践者聚焦重点、理清关系和思路,旨在实现降低成本、提高服务质量与效率、促进核心业务发展、整合资源实现战略支撑等目标。

In this paper,we take the Chinese enterprise groups which have implemented Financial Shared Services as research samples and design a key factor analysis model of financial shared services from the perspective of process reengineering,so as to make an empirical test on the key factors in the successful implementation of financial shared services and furthermore,the interconnections between them.As a result,we draw a conclusion that the influence degree of the key factors on the value of the financial shared services is differential and according to the influence degree we make the rank of these key factors on the value of financial shared services as follows:strategic planning,information technology systems,process management,organizational design,performance management,and personnel management.