摘要
20世纪80年代初期,福特公司建立了世界上第一家财务共享服务中心,继而多家公司也相继借鉴,并成功引入了这一模式。中国平安是国内首批建立财务共享服务中心的公司之一,其财务共享服务模式建立了一个理性、有效的操作体系。文章结合中国平安财务共享的管理实践,深入分析了中国平安实施财务共享模式取得的成效及其存在的局限性,并在此基础上提出改进建议,旨为同类公司建立财务共享服务中心提供参考价值。
In the early 1980s,Ford company established the first financial sharing service center in the world,and then many companies followed this model and achieved success.In the early 1980s,Ford company established the first financial sharing service center in the world,and then many companies followed this model and achieved success.Ping An of China is one of the first companies to establish financial sharing service center in China.Its financial sharing service mode has established a rational and effective operation system.Based on the management practice of financial sharing of Ping An,this paper deeply analyzes the achievements and limitations of the implementation of financial sharing mode of Ping An,and puts forward suggestions for improvement,aiming to provide reference for similar companies to establish financial sharing service center.
作者
胡爱平
叶子
覃春平
HU Aiping;YE Zi;QIN Chunping(Jinshen College,Nanjing Audit University;China Culture Industry Development Group Co.,Ltd.)
出处
《中国商论》
2021年第15期171-174,共4页
China Journal of Commerce
基金
江苏省高校哲学社会科学研究一般项目“智能时代企业财务共享平台建设应用研究”(2019SJA2091)。
关键词
财务共享
实施效果
局限性
启示
建议
financial sharing
implementation effect
limitation
enlightenment
suggestion