财务共享服务研究综述

The Review of Financial Shared Services

财务共享服务在信息技术发展的大潮下盛行。财务共享服务作为一种管理模式的创新,能够提升企业管理能力,推动财务数字化转型,倡导价值创造,对提升我国企业的国际竞争力意义重大。本文从财务共享服务中心的建设、运营和新发展等方面对现有研究进行梳理,并指出财务共享服务进一步的研究方向和重点关注的内容。

Financial shared services are prevalent in the tide of information technology development.As an innovation of management mode,financial shared services can improve the management ability of enterprises,promote the transition of financial digitization and advocate value creation,which is of great significance to enhance the international competitiveness of Chinese enterprises.In this paper,the existing research is summarized from the construction,operation and new development of Financial Shared Services Centers,and the further research direction and focus of financial shared services are pointed out.