财务共享服务的研究回顾与简要述评

A Literature Review and Comments on Financial Shared Service

运用文献资料法,系统梳理财务共享服务的起源与概念、影响因素、作用机理与经济后果。研究发现:财务共享服务是一种新型的财务管理模式;流程管理、绩效管理、技术支撑等因素对财务共享服务产生影响,公司规模、行业类型是否对财务共享服务产生影响还有待考证;实施财务共享服务能够降低企业成本、提升服务效率、增加企业价值,但财务共享服务真正起作用需要发挥企业内外部结构的协同效应。

Through literature review,the origin and concept,influencing factors,mechanism of action and economic consequences of financial shared service is systematically studied.It is found that financial shared service is a new financial management model;process management,performance management and technical support and so on influence financial shared service,the influence of enterprise size and industry type on financial shared service is to be verified;the implementation of financial shared service can reduce the enterprise cost,improve service efficiency and increase the value of enterprise,but a synergistic effect of enterprise's internal and external mechanisms needs to be exerted in order to give full play to financial shared service.