煤炭企业集团财务共享服务中心建设研究

The Construction of the Financial Shared Service Center in Coal Enterprise Groups

"互联网+"背景下,煤炭企业集团跨区域、跨行业发展给企业的财务信息化提出了更高要求,而财务共享服务中心凭借其独特的优势,成为煤炭企业集团发展多元化产业的必然选择,强化财务管控的必然需求,降低财务管理成本的必然趋势和转变财务管理模式的必由之路。目前,煤炭企业集团已经具备建立财务共享服务中心的适应条件,也具备较好的技术基础和理念共识,财务共享服务中心的建立还得到国家政策的大力支持,而且也顺应了转型发展的需要。因此,煤炭企业集团应采取创新财务管理模式以优化财务战略顶层设计,规范财务流程和组织保障体系,搭建统一信息技术平台,创建学习型项目团队,完善员工激励制度,加强内部财务控制等措施来推进财务共享服务中心建设。

In the background of ＂Internet plus＂, the trans-regional, cross-industrial development of coal enterprise groups raises higher requirements with the information-based finance of enterprises. In such a situation the financial shared service center, with its unique advantages, becomes an inevitable choice for coal enterprise groups to develop diversified industries, an inexorable need to strengthen financial management and control, a necessary trend to reduce the cost of financial management, and an only way to change the financial management mode. Currently, coal enterprise groups are already possessed of full material conditions, a very good technical basis and theoretical consensus, and strong supports of state policy to establish such a financial shared service center. Also, it conforms to the need for enterprises to transform and develop themselves. Coal enterprise groups should take strategies such as innovating the financial management mode, improving the top-level design of financial strategy, standardizing the financial management process, establishing an organizational security system, setting up a unified information technology platform, upgrading information technology, constructing a study-oriented project team, improving the incentive system of employees, and strengthening internal control to promote the construction of the financial shared service center.