基于组织变革理论的财务共享服务发展路径研究

Research on the Development Path of Financial Sharing Services Based on Organizational Change Theory

“大智移云物”时代背景下,财务转型是实现企业数字化转型的关键,而财务共享服务是企业实现财务转型的重要方式。文章以KPMG的五阶段成熟度模型和组织变革理论为框架,设计了财务共享发展路径模型,即核算型财务共享阶段、管控型财务共享阶段和智能型财务共享阶段,并以JE公司的财务共享服务发展路径为例,验证模型的有效性和实用性。

Under the background of“Big data,artificial intelligence,mobile Internet,cloud computing and IOT”,financial transformation is the key to realize the digital transformation of enterprises,and financial sharing services is an important way for enterprises to realize the financial transformation.The paper,with KPMG’s five stages of maturity model and organizational change theory as the framework,designed the development path model of financial sharing services,that is,accounting type financial sharing stage,management and control type financial sharing stage and intelligent financial sharing stage,taking the development path of JE’s financial sharing service for example to verify the effectiveness and practicability of the model.