探析财务共享服务中心对企业绩效影响

Exploration on the Impact of Financial Shared Service Center on Enterprise Performance

工业4.0时代的到来催使智能技术逐渐运用于生产生活的各个领域。以财务工作为代表的企业管理工作开始向数字化、自动化、信息化迈进。财务共享中心作为一种新兴会计和报告管理方式,可谓开启了会计智能化元年。自2003年中兴通讯成立国内首家财务共享服务中心以来,已有近二十年。如今财务共享中心发展水平如何?财务共享服务中心的搭建对企业绩效影响效果怎样?基于以上思考,本文选取20家上市公司作为研究对象,采用实证研究的方法深入探析我国上市公司财务共享服务中心的建设情况以及实施效率。

The advent of the era of Industry 4.0 has prompted the gradual application of intelligent technology in all fields of production and life.Enterprise management work represented by financial work begins to move towards digitization,automation and informatization.As an emerging accounting and reporting management method,the financial sharing center can be said to have opened the first year of accounting intelligence.It has been nearly 20 years since ZTE established the first domestic financial shared service center in 2003.What is the development level of the financial sharing center today?How does the construction of the financial sharing service center affect the performance of enterprises?Based on the above considerations,this paper selects 20 listed companies as the research object,and adopts the method of empirical research to deeply analyze the financial sharing service center of listed companies in my country.construction and implementation efficiency.