摘要
随着信息技术的快速发展,业财融合为企业应对激烈的市场竞争提供了新路径,而财务共享是促进企业业财融合的关键,实施财务共享服务对企业业绩的影响路径是学术界和实践界共同关注的焦点。通过构建“FSS实施—流程再造—资源共享—营运效率—竞争优势—盈利能力”理论模型,以2004—2018年实施财务共享的上市公司作为研究样本,通过倾向得分匹配和双重差分法,分析财务共享服务实施对企业的运营绩效和盈利绩效的影响。结果表明:在财务共享服务实施短期内,企业的运营绩效显著提升,而盈利绩效无显著上升甚至呈现下降趋势,但在实施后的1~2年其盈利绩效显著提升。总体来讲,财务共享服务实施对企业绩效有显著的正向影响。通过理清实施财务共享对企业绩效的影响路径,让企业认识到实施财务共享为企业绩效带来的增长具有波动性、区别性和时滞性,切忌因短期下降而否定其长远的回报。
With the rapid development of information technology,the integration of industry and finance provides a new path for enterprises to cope with fierce market competition,and financial sharing is the key to promote the integration of industry and finance,therefore the impact path of the implementation of financial shared services on the performance of enterprises is the focus of the industry and academia now.This paper constructs a theoretical model of“FSS implementation-process reengineering-resource sharing-operating efficiency-competitive advantage-profitability”,taking the implementation of financial share listed companies in the period from 2004 to 2016 as research samples,using propensity matching and differential method,to analyze the effect of the implementation of financial shared service on operating performance and profit performance.The final results show that:in the short term of the implementation of financial sharing,the operating performance of the enterprise has been significantly improved,but the profit performance has no obvious change and even a downward trend,but after 1-2 years,the profit performance has been significantly improved.Therefore,it can be seen that the implementation of financial sharing has a significant positive impact on enterprise performance.The research of this paper clarifies the impact path of financial sharing implementation on enterprise performance,and let enterprises realize that the performance growth brought by financial sharing implementation has certain volatility,distinction and time lag,and by all means should not negate its long-term return by short-term decline.
作者
吴花平
向颖
WU Huaping;XIANG Ying(R&D Center of Accounting, Chongqing University of Technology, Chongqing 400054, China)
出处
《重庆理工大学学报(社会科学)》
CAS
2021年第5期102-111,共10页
Journal of Chongqing University of Technology(Social Science)
基金
国家社会科学基金项目“‘互联网+会计’下云会计资源共享风险管控及实现路径研究”(16CGL070)。
关键词
财务共享
企业绩效
时间滞后性
financial sharing service
corporate performance
time lag