专业学位硕士研究生学位论文
（统招非全日制）
数字经济背景下A 集团财务共享
服务中心构建研究
作者姓名刘圆圆
学号7320210038
导师王德平副教授
赵静（主席）、祝凰淋、李树
答辩委员会成员
春、彭诚、雷大章
评阅人徐重久、程跃
2023年10月
分类号：学校代码：10619
UDC：密级：
西南科技大学硕士学位论文
（统招非全日制）
数字经济背景下A 集团财务共享
服务中心构建研究
作者：刘圆圆
学科(专业)或领域名称：工商管理
指导教师姓名、职称：王德平副教授
校外指导教师姓名、职称：苏亚洲老师
学生所属培养单位：西南科技大学
论文答辩日期：2023年11月29日
A Thesis Submitted to Southwest University of Science and
Technology for the Degree of Master
（Unified recruitment part-time）
Group A Financial Shared Service Center
Construction in the Background of Digital
Economy Research on the construction of
service center
Candidate:Liu Yuanyuan
Supervisor:Wang Deping
Octorber 2023
摘要在当前经济高质量发展背景下，经济环境日益稳定，大数据的深入应用和信息技
术的普遍推广正引领着企业管理模式向数字化转型。伴随着企业规模的不断扩张和业
务模式的日趋多元化，企业正迎来前所未有的发展机遇。然而，这种扩张也带来了诸多
挑战，尤其是在公司管理层面，财务部门所面临的问题尤为突出，对公司的整体管理产
生了深远的影响。在这样的形势下，有效的企业管理策略显得尤为重要。复杂的分级财
务架构往往导致公司运营效率受阻；部门职责的相似使得公司闲置人员过多，增加公
司经营成本等。传统的财务管理模式已日渐不适应企业发展的需求和快速扩张的步伐，
许多公司正积极向财务共享模式转变。
本文主要从A 集团的基本情况、财务部门的组织结构、业务流程以及信息平台等
多个方面，对A 集团的财务工作现状进行了全面分析，并指出了存在的不足之处。首
先，采用问卷调查和统计分析的方法对A 集团的现行财务管理问题进行了全面描述，
同时从多角度阐述了A 集团建设财务共享服务中心的必要性，结合内部与外部因素分
析了A 集团建设财务共享服务中心的可行性。其次，基于“SPORTS”方法体系，从“S”
地址、“P”流程、“O”组织与人员、“R”政策与法规、“T”信息技术、“S”服务六个
要素，在分析财务共享服务中心功能需求和业务流程基础上，构建了财务共享中心的
总体架构体系。再次，为应对目前面临的财务挑战，关键在于确立财务共享中心的战略
方向，精心设计其组织结构，打造高效的组织框架，并对财务操作流程进行优化；同时，
合理的人员配置和先进的信息系统构建也不可或缺。终极目标是通过信息技术资源、
优化人力资源配置以及强化制度建设，实施全方位的支持措施。
实施财务共享管理模式对提升财务工作的效率和降低运营成本具有显著影响。这
种模式不仅优化了人力资源配置，还极大提高了公司财务流程的数字化程度。它助力
于提升整体财务管理的质量和效率，使企业能够更精确地实现其经营目标，助推企业
向着一个更加稳定且持续发展的轨道前进。此外，建立财务共享中心是对企业管理模
式的重要革新，它加强了业务和财务之间的紧密结合，让财务部门在企业管理中发挥
更为关键的角色。这为公司策略的制定提供了强有力的数据支持，并使财务部门在企
业管理决策过程中扮演更加积极的角色。
关键词：财务共享；业财融合；流程再造
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西南科技大学硕士学位论文
Abstract
Against the backdrop of the current rapid economic growth,the economic environment
is becoming increasingly stable,and the in-depth application of big data and the general
promotion of information technology are leading the transformation of the enterprise
management model to information technology.Along with the continuous expansion of
enterprise scale and the increasing diversification of business models,enterprises are
embracing unprecedented development opportunities.However,this expansion also brings
many challenges,especially at the level of company management,the finance department is
facing a particularly critical issue,which has a far-reaching impact on the overall management
of the company.Against this backdrop,an effective corporate management strategy is
particularly important.The complexity of the hierarchical financial structure often leads to the
company's operational efficiency is hampered;the similarity of departmental responsibilities
makes the company idle personnel,increasing the company's operating costs.The traditional
financial management model is increasingly not adapted to the needs of enterprise
development and the pace of rapid expansion,many companies are actively changing to the
financial sharing model.
This article provides a comprehensive analysis of the financial work status of Group A
from multiple aspects,including its basic situation,organizational structure of the finance
department,business processes,and information platform,and points out its shortcomings.
Firstly,a comprehensive description of the current financial management issues of Group A
was conducted using questionnaire surveys and statistical analysis.At the same time,the
necessity of building a financial shared service center for Group A was elaborated from
multiple perspectives,and the feasibility of building a financial shared service center for
Group A was analyzed based on internal and external factors.Secondly,based on the
"SPORTS"methodology,the overall architecture system of the financial sharing service center
was constructed from six elements:"S"address,"P"process,"O"organization and personnel,
"R"policies and regulations,"T"information technology,and "S"services.After analyzing
the functional requirements and business processes of the financial sharing service center,the
overall architecture system of the financial sharing service center was constructed.Once again,
in order to address the current financial challenges,the key lies in establishing the strategic
direction of the financial sharing center,carefully designing its organizational structure,
creating an efficient organizational framework,and optimizing financial operational processes;
At the same time,reasonable personnel allocation and advanced information system
construction are also indispensable.The ultimate goal is to implement comprehensive support
measures through information technology resources,optimizing human resource allocation,
and strengthening institutional construction.
The implementation of a financial shared management model has a significant impact on
improving the efficiency of financial work and reducing operating costs.This model not only
optimises the allocation of human resources,but also greatly improves the digitalisation of a
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