摘要
自 21 世纪开始，世界已然成为了一个“平坦的地球”，在全球经济一体化的发展
阶段中，中国的经济发展速度尤其引人注目。在这一背景下，越来越多的跨国集团看
好中国市场，纷纷在中国建立地区总部和分支机构，以满足寻求全球扩张和最大限度
利用优势资源这一内部需求。因此，这些集团的后台支持部门的整合发展战略成为跨
国公司和国际化企业提高自身实力，取得竞争优势的一条非常重要的途径。

这其中，著名跨国集团-朗克公司早在 2007 开始就对于后台职能部门--财务部进
行了一系列的整合和重组，建立了财务共享中心这一新型管理机构。这一重大举措的
主要目的在于重新整合资源，避免重复劳动力，统一流程，节约人力资源成本。本文
旨在通过对朗克集团财务共享中心的建立和运行进行深入的探讨和研究,同时结合笔
者自身多年的工作经验,通过对朗克公司的财务共享中心的案例分析，对其他跨国集
团在中国建立财务共享中心的可行性进行详细的分析研究，以期为读者提供一个独特
的视角,同时也对其他有引入共享中心这一新型管理方式的跨国集团和国内大型企业
提供一定的参考和帮助。

本文的主要贡献在于：
本论文是以朗克集团公司财务共享中心在中国的组建和运行为研究背景，通过组
织的构建、实施流程管理、员工管理、绩效考核机制、存在优势、潜在劣势等各方面
进行分析和研究，探索财务共享中心在中国的发展的可行性，希望对其他在中国发展
的跨国公司，国内大型集团公司建立财务共享中心提供参考依据，同时中国企业提高
自身实力和竞争力有所帮助。

关键词 财务共享中心 跨国集团 流程管理 绩效 服务效应
Abstract
Since twenty-first Century, the world has become a flat earth , in the development of
global economic integration stage, the speed of China's economy development especially
attract world’s attention. In this context, more and more Multi-National Corporation values
Chinese market and set up regional headquarters or branches in China. To meet the needs
of seeking global expansion and maximize the use of resources advantage, the background
supporting for integration strategy becomes a very important way for Multi-National
Corporations to enhance their own strength and obtain the competitive advantage.
Among these, in the early 2007, a well-known multinational group--Lank company
began to set up back-office functions department - the financial department conducted a
series of integration and restructuring, established the Financial Shared Service Center of
this new management mechanism. The main purpose is to integrate resources, to avoid
duplication of labor, unified process, save the cost of human resources. This paper aims at
the discussion and research for establishment and operation of Lank company Financial
Shared Service Center, combined with the author 's work experience for many years,
through the case analysis of our company's Financial Shared Service Center, to provide
certain reference to other international groups in China to establish Financial Shared
Service Center, to provide readers with a unique perspective, to introduce this new
management mode of multinational companies and large domestic enterprises to provide a
certain reference and help.
The main contribution of this paper lies in:
This paper is based on the background of Lank company financial share service
center’s setting up and running through the organization, business process management,
staff management, performance evaluation mechanism, advantage, potential disadvantage
and other aspects of analysis and research, to explore the development feasibility of
Financial Shared Service Center in China, which will be helpful for other Multi-National
Corporations in China, also provide the reference to domestic large company to establish
Financial Shared Service Center. We also want to provide help to these multinational
enterprises in China which have become or want to become more strength and competitive.
This also constitutes the main theoretical contribution.
Keyword: finance shared service center, multinational company, implementation process,
performance evaluation