客运企业集团财务共享中心的构建及应用

Construction & application of finance shared service center for passenger transport enterprises

财务管理作为企业管理的核心,对企业经济效益的好坏具有重要的影响作用。客运企业要想在激烈的市场竞争中生存下来从而实现转型升级,必须加强对财务管理的重视程度。经实践检验,财务共享服务模式作为一种高效的财务管理模式,能够降低企业财务业务成本、提高企业效率、实现财务职能转型。对此,文章以客运企业集团为研究对象,构建适用于客运企业的财务共享中心,并在具体性客运集团予以实施,通过具体案例分析论证了客运企业建立财务共享中心的可操作性,是顺应时代发展、做强做大企业的重要途径。

As core of enterprise management,financial management has significant impact on economic performance of business.If passenger transport enterprises expect to survive in intensive market competition and then realize transformation and upgrading,the focus on financial management must be enhanced.It is proven by practice that finance shared service center as highly effective financial management model can reduce finance cost for business,improve efficiency of business and realize transformation of financial function.For this purpose,targeting passenger transport enterprises as research subjects,this essay constructs finance shared service center for passenger transport enterprises for implementation with specific passenger transport groups,thus demonstrating operability of constructing finance shared service center for passenger transport enterprises by specific cases as an important approach for building strong and big business adapted to development of times.