铁路运输企业建立财务共享服务中心的探讨

Discussion on Building Financial Shared Service Center in Railway Transport Enterprise

财务共享服务是对财务管理模式的一次深度变革,是现代企业集团变革财务管理模式的新趋势。从财务共享服务的含义出发,在阐述铁路运输企业财务核算与管理现状的基础上,从企业规模、选址、管理基础、技术基础等方面分析铁路运输企业实行财务共享服务中心的条件,从财务信息平台的支撑、部门职能的调整、财务人员的转型等方面提出铁路运输企业建立财务共享服务中心的对策。铁路运输企业财务共享服务中心的建立对于强化集中管控、实现业务和财务数据的集成、降低成本、适应税制改革将具有重要意义。

Financial shared service is a deep transform for the financial management mode, and it is also a new trend of changing financial management mode with the current group corporation. Starting with the concept of financial shared service, on the basis of expounding financial accounting and management status in railway transport enterprise, this paper analyzes the conditions of implementing financial shared service center in the enterprise from the aspects of enterprise scale, location selection management foundation and technical foundation, and puts forward countermeasures of building financial shared service center in the enterprise from the aspects of supporting of financial information platform, adjustment of department performance and transforming of financial staff. The establishing of financial shared service center in railway transport enterprise has an important meaning in strengthening centralized management and control, realizing the integration of business and financial data, reducing cost and adapting for the tax system reform.