财务共享服务中心在企业集团中的应用研究

Research on the Application of Financial Shared Service Center in Enterprise Group

随着我国经济的高速发展,全球化进程的加速推进,我国大型企业集团在国内外经济中都占有举足轻重的地位。企业集团作为有着共同经营发展战略目标的多级法人结构的经济联合体,具有规模巨大、成员构成复杂、组织结构多样等特点。为了适应经济环境变化、提升企业的核心竞争力、降低企业管理成本、加强财务管控能力、强化内部控制效率,我国众多大型企业集团开始构建财务共享服务中心(Financial Shared Service Center,FSSC)。文章结合FSSC标准化、专业化、服务化等特点和FSSC资源整合、效率提升、价值创造等优势,以我国企业集团构建FSSC的发展进程和运营模式为切入点,从企业集团纷繁复杂的财务管理架构、专业的FSSC人员稀缺、业财融合及信息化建设存在信息流和技术流的双向壁垒、以及风险管控等方面,深入剖析FSSC应用中存在的问题,并提出合理化的应对措施,旨在探索出符合我国企业集团特征,能够促进企业发展、增强核心竞争力的FSSC运营模式。以期通过将大数据、人工智能等创新技术运用到FSSC中,推进财务数智化转型,提升数据质量、防范财务风险,为我国企业集团构建世界一流财务管理体系提供参考与借鉴。

With the rapid development of China's economy and the acceleration of globalization,large enterprise groups in China hold a crucial position in both domestic and international economies.Enterprise groups,as economic associations,multi-level legal entities with common business development strategic goals,have the characteristics of huge scale,complex member composition,and diverse organizational structures.In order to adapt to changes in the economic environment,enhance the core competitiveness of enterprises,reduce management costs,strengthen financial control capabilities,and enhance internal control efficiency,many large enterprise groups in China have begun to build Financial Shared Service Centers(FSSCs).This article combines the characteristics of standardization,specialization,and servitization of FSSC,as well as the advantages of FSSC resource integration,efficiency improvement,and value creation.Taking the development process and operation mode of building FSSC in Chinese enterprise groups as the starting point,it explores the complex financial management architecture of enterprise groups,the scarcity of professional FSSC personnel,the existence of bidirectional barriers to information and technology flow in the integration of industry and finance,and information construction,as well as risk management and control.Thoroughly it analyzes the problems in the application of FSSC and proposes reasonable Response measures,aiming to explore an FSSC operation model that conforms to the characteristics of Chinese enterprise groups,promote enterprise development,and enhance core competitiveness.It aims to apply innovative technologies such as big data and artificial intelligence to FSSC,promote the transformation of financial digitization,improve data quality,prevent financial risks,providing reference for China's enterprise groups to build a world-class financial management system.