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财务共享中心的功能定位、成功因素与未来趋势探讨 被引量:10

Discussion on functional orientation,success factors and future trend of Financial Sharing Center
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摘要 在过去一二十年间,财务共享模式在我国得到了快速发展,在企业中的应用和实践日益深入。在大智移云等新一代技术快速发展的背景下,财务共享中心在模式创新和功能拓展上,正在延展出更多丰富的内涵和可能性。本文对财务共享中心在我国的发展现状进行了简要回顾,对新技术影响下财务共享中心的功能定位以及未来发展方向进行了梳理和展望,并就企业财务共享中心构建、运营给出了相应建议,希望能对我国企业财务共享中心的应用和实践提供一定的借鉴和启示。 This paper briefly reviews the development status of Financial Sharing Center in China,combs and prospects the functional orientation and future development direction of Financial Sharing Center under the influence of the new technologies and gives corresponding suggestions on the construction and operation of Financial Sharing Center,hoping to provide some implications for the application and practice of enterprise financial sharing center in China.
作者 刘勤 Liu Qin
出处 《管理会计研究》 2021年第5期13-16,86,共5页 MANAGEMENT ACCOUNTING STUDIES
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