摘要
随着信息化时代的发展,传统财务管理模式已经无法满足新时代的发展需求,尤其是集团企业的规模发展的内在需求。集团企业因其枝干众多而问题丛生,财务问题也非常严峻,因此,财务共享中心是未来我国大型企业集团财务转型的必然选择。文中以流程再造理论为依据,阐述了财务共享中心流程再造的具体过程,通过对差旅费报销过程的前后对比,分析了我国财务共享中心现存的问题并提出了相应的对策。
With the development of the information age,the traditional financial management model can not meet the development needs of the new era,especially the internal needs of the scale development of the group enterprises. Because of its numerous branches and numerous problems,financial problems are also very severe,so the financial sharing center is the inevitable choice for the financial transformation of large enterprise groups in China. Based on the theory of process re-engineering,this paper expounds the process of process re-engineering of financial sharing center,analyzes the existing problems of financial sharing center in our country and puts forward corresponding countermeasures.
作者
王玉法
王莎
WANG Yu-fa;WANG Sha(School of Finance and Economics,Henan Polytechnic University,Jiaozuo 454150,China)
出处
《物流工程与管理》
2019年第3期133-135,共3页
Logistics Engineering and Management
基金
河南省重点研发与推广专项(软科学研究):大数据视角下会计信息共享性与内敛度研究
编号:182400410639
河南省重点研发与推广专项(软科学研究):ERP环境下煤炭企业成本精细化管控体系构建与应用研究
编号:182400410656
关键词
流程再造理论
财务共享中心
建设问题
process re-engineering theory
financial sharing center
construction issues