I 摘要 随着全球化和信息技术的兴起，会计行业发生了重大变化，在这一背景下， 许多企业建立了财务共享中心。财务共享中心能够帮助企业集团缩减成本，提高 管理和账务处理分析效率。目前这一模式在我国的广泛应用尚处于探索阶段，在 数字化大背景以及相关政策的助力下得以迅速发展。在财务共享中心的发展过程 中开展合理、有效的绩效考核有助于发现、分析经营中的问题并及时改进完善， 更好地发挥财务共享中心降本增效的作用。 EI 财务共享中心成立两年以来，通过目标管理法对员工进行绩效考核，但 在考核过程中没有使用可以量化的考核指标，考核结果有失公允，同时考核目标 也没有考虑共享中心的战略目标，不利于共享中心的整体绩效考核。本论文基于 平衡计分卡（BSC）理论，建立了以 EI 财务共享中心为基础的绩效考核指标体 系，目的在于通过 EI 财务共享中心来实现有效、科学绩效考核的执行，有助于 管理者对经营管理中存在的问题进行及时发现与改善，为实现战略目标提供有力 支持，同时也为其他财务共享中心绩效考核指标的构建提供参考。 本论文在对以 EI 财务共享中心为基础的绩效考核指标体系的建立进行研究 时，基于对大量文献资料的查阅，就中国的一些以财务共享中心为基础的绩效考 核展开了研究，结合目前的 EI 财务共享中心情况，以 BSC 理论为基础进行了绩 效考核指标体系的构建，同时借助层次分析法赋予各指标对应权值。通过实地调 查法和问卷分析法获取各绩效指标的得分情况，运用模糊综合评价法得出 EI 财 务共享中心整体绩效考核结果。 关键词：财务共享中心；绩效考核；指标体系；平衡计分卡Abstract II Abstract With the rise of the globalization and information technology, the change in accounting industry is very significant; in a series of revolution, the financial shared service center model came into existence.Thus, has developed rapidly with the help of the digital background and relevant policies. In the development process of financial sharing center, carrying out reasonable and effective performance assessment can help to find and analyze problems in operation and make timely improvement, so as to better play the role of financial sharing center in reducing cost and increasing efficiency. Since the establishment of EI Financial Sharing Center two years ago, it has conducted performance assessment on employees through target management method, but no quantifiable assessment indicators have been used in the assessment process, and the assessment results are unfair.At the same time, the assessment objectives have not taken into account the strategic objectives of the sharing center, build the EI financial sharing center performance evaluation index system, aimed at making EI financial sharing center performance evaluation scientific and effective implementation, to help managers to timely discover and correct the deficiency of management, provide beneficial help for the realization of the strategic objectives, as well as other financial performance assessment indicators of the sharing center building to provide the reference. The scores of various performance indicators were obtained through field investigation and questionnaire analysis, and the overall performance assessment results of EI financial sharing center were obtained through fuzzy comprehensive evaluation method. Key Words：Financial Shared service Center；Performance appraisal；Index system； Balanced scorecard目 录 III 目 录 第一章 绪论................................................................................................1 第一节 选题背景和研究意义................................................................................1 一、选题背景.............................................................................................................................1 二、研究意义.............................................................................................................................1 第二节 国内外研究现状........................................................................................2 一、财务共享服务的研究.........................................................................................................2 二、绩效考核研究.....................................................................................................................4 三、财务共享服务的绩效考核.................................................................................................5 第三节 研究内容和研究方法................................................................................6 一、研究内容.............................................................................................................................6 二、研究方法.............................................................................................................................6 三、技术路线.............................................................................................................................7 第二章 相关概念和理论概述...................................................................9 第一节 财务共享服务基本理论............................................................................9 一、财务共享服务的概念.........................................................................................................9 二、财务共享服务模式的优势.................................................................................................9 第二节 绩效考核概念..........................................................................................10 一、绩效考核概念...................................................................................................................10 二、绩效考核方法...................................................................................................................11 第三节 财务共享与绩效考核的基本理论..........................................................12 一、扁平化管理理论...............................................................................................................12 二、流程再造理论...................................................................................................................12 三、目标一致性理论...............................................................................................................13 四、激励理论...........................................................................................................................13 第三章 EI 财务共享中心绩效考核现状分析........................................14 第一节 EI 财务共享中心概况.............................................................................14 一、EI 集团概况......................................................................................................................14目 录 IV 二、EI 财务共享中心建设运营概况......................................................................................14 三、组织框架及人员构成.......................................................................................................14 四、EI 集团共享中心业务范围..............................................................................................15 第二节 EI 财务共享中心运营现状.....................................................................16 一、业务流程优化情况...........................................................................................................16 二、业务量增长情况...............................................................................................................17 三、成本费用变化情况...........................................................................................................18 第三节 EI 财务共享中心绩效考核现状分析.....................................................18 一、EI 财务共享中心绩效考核现状......................................................................................18 二、EI 财务共享中心绩效考核现状分析及存在问题..........................................................19 三、EI 财务共享中心绩效考核存在问题的原因..................................................................21 第四章 基于 BSC 的 EI 财务共享中心绩效考核指标体系的建立.....23 第一节 引入 BSC 理论进行绩效考核指标体系建立的必要性........................ 23 一、充分结合企业战略目标......................................................................