摘要
摘要
经济全球化正在加速，企业为了在这样的环境下良好发展，必须不断扩张，
随着扩张战略的实施，设立众多的分支机构，此时，企业的财务管理政策显得尤
为重要，完善及科学的财务管理政策能够将财务资源利用最优化，财务共享服务
中心由此而产生。同时我国出台的诸多政策，成为了信息化建设和财务共享服务
中心在我国企业战略发展中的催化剂。根据2020年中国共享服务领域报告显示，
虽然我国很多大型企业已经开始研究及实施财务共享模式，但是大部分企业仍然
处于提升期。财务共享服务实施不意味着结束，还需要分析财务共享服务绩效，
找出是哪些关键因素对财务共享绩效产生了影响，针对企业关注度低的影响因素
给出优化对策，让财务共享服务质量不断提升。
本文以 A集团财务共享服务为研究对象，以文献研究法、案例分析法、调
研分析法为基础研究方法，以规模经济理论、流程再造理论、扁平化理论和资源
配置理论为理论依据，对 A集团财务共享中心的建设情况进行概述。系统的介
绍了 A集团经营现状、建设背景、建设目标以及财务共享中心框架。接着，从
成本维度、业财融合维度、财务风险、财务绩效方面对 A集团财务共享绩效进
行了分析，通过分析发现 A集团财务共享在降低成本、提高业财融合效率、降
低财务风险方面有着明显的绩效，A集团的盈利能力和偿债能力随着财务共享实
施也明显提高，但营运能力没有明显的提高。
为了分析到底哪些因素影响了 A集团的财务共享绩效，本文通过学者们对
财务共享绩效的关键影响因素的归纳，采用调研分析法，设计财务共享绩效的关
键影响因素调研问卷，从流程管理、组织管理、信息系统、战略管理方面展开调
查分析。分析发现，A集团在流程管理、组织管理、信息系统方面都有缺少重视
的因素，并且这些因素和营运能力都显著相关。最后，针对 A集团关键影响因
素分析，为 A集团财务共享绩效提升提出优化建议，并总结了全篇文章的研究
结果。
本文以理论为分析基础，以 A集团为实际案例，结合分析 A集团关注度低
或者做的不好的因素，有利于 A集团有针对性的改进，从而提高财务共享的绩
效，让财务共享服务实现更高的企业价值，也希望给类似的服务型企业提供些许
I

摘要
参考。
关键词：财务共享服务；财务共享绩效；关键影响因素
II

Abstract
Abstract
Economic globalization is accelerating. Companies have to continue to expand
for developing well in this environment.With the implementation of expansion
strategies, many branches have been established. At this time, corporate financial
management policies seem to be particularly important, perfect and scientific finance
Management policies can optimize the use of financial resources, and a financial
shared service center has emerged. Many policies issued by my country have become
a catalyst for the development of informatization and financial sharing service centers
in the strategic development of my country's enterprises. According to the 2020 China
Shared Services Report, although many large-scale enterprises in my country have
begun to study and implement financial sharing models, most of them are still in a
period of improvement. The implementation of financial shared services does not
mean the end. It is also necessary to analyze the performance of financial shared
services and find out the key influencing factors that affect the performance of
financial shared services, and propose optimization countermeasures for the key
influencing factors to continuously improve the quality of financial shared services.
This article takes Group A’s financial sharing service as the research object,
uses literature research methods, case analysis methods, and research analysis
methods as the basic research methods. An overview of the construction of the
Group's Financial Sharing Center. A systematic introduction to Group A’s operating
status, construction background, construction goals and the framework of the financial
sharing center. Then, it analyzed the financial sharing performance of Group A from
the aspects of cost dimension, industry-financial integration efficiency, financial risk,
and financial performance, and found that through the analysis, it was found that
Group A’s financial sharing was able to reduce costs, improve industry-financial
integration efficiency, and reduce financial risk. Significantly, the profitability and
solvency of financial performance have also improved, but the performance of
operating capacity is not significant.
In order to analyze which factors affect the financial sharing performance of
III
。。。以下略