摘要
摘要
随着经济的不断发展以及信息技术的迭代更新，企业的财务管理模式也发生
了巨大变化。S集团作为四川省的大型国有企业，随着业务的不断发展和企业规
模的不断扩大，需要逐渐摒弃传统的财务管理模式，有必要开始构建财务共享服
务中心。
在深入分析国内外学者关于财务共享服务中心的相关研究成果的基础上，本
论文立足财务一体化理论、业务流程再造理论、规模经济理论，采取了文献研究
法、案例研究法、定性和定量结合分析法，研究 S集团的财务共享服务中心的运
作模式构想。研究难点在于相关数据的获取以及定量分析。
S集团由于采用的是传统财务管理模式，因此出现了财务核算工作效率较
低、资金管控力度薄弱、风险控制能力较低、财务人员成本较高等问题，阻碍了
财务管理的进步。有鉴于此， S集团应瞄准财务共享服务中心基本模式，基于
SPORTS方法体系，重新确立费用核销、预算管理、总账核算、资金管理、档案
管理和资产管理等六种业务流程，相对应地构建六大部门组织，并在原有基础上
建立全新的信息系统，建立水平评价和绩效考核两大服务体系，从而构建财务共
享服务中心。建设后的财务共享服务中心应该达到一系列效果：能够支撑 S集团
的战略，提高财务服务的效率和质量，提高风险控制水平，提高财务工作的自动
化办公水平。为了确保财务共享服务中心的可持续发展，S集团还需要设置财务
管控组织、完善风险管控措施、建立人才培养计划。
关键词：财务共享服务中心；共享服务；财务管理
I

Abstract
Abstract
With the continuous development of the economy and the update of information
technology, the financial management mode of enterprises has also undergone
tremendous changes. S Group is the representative in this regard. With the
development of business and the expansion of enterprise scale, S Group needs to
gradually abandon the traditional financial management model, and start to build a
financial shared service center.
On the basis of in-depth analysis of domestic and foreign scholars’ relevant
research results on financial shared service centers, this thesis uses financial
integration theory, business process reengineering theory, as well as scale economy
theory, and adopts a literature research method, a case study method, and a
combination of qualitative and quantitative analytical methods to conduct research.
The focus of this thesis is on the conception of the operation mode of the financial
shared service center of S Group. The difficulty of the research lies in the acquisition
of relevant data and quantitative analysis.
Due to the traditional financial management model adopted by S Group,
problems such as low efficiency in financial accounting, weak capital management
and control, low risk control capabilities, and high financial personnel costs have
hindered the progress of financial management. In view of this, S Group should aim at
the basic model of the financial shared service center, based on the SPORTS method
system, re-establish the six business processes of expense write-off, general ledger
accounting, budget management, capital management, asset management, and file
management, and construct six correspondingly. Organize large departments and
establish a brand-new information system on the original basis, and establish two
service systems for level evaluation and performance appraisal, so as to build a
financial shared service center. After construction, the financial shared service center
should achieve a series of effects: it can support the strategy of S Group, improve the
efficiency and quality of financial services, improve the level of risk control, and
improve the automated office level of financial work. In order to ensure the
sustainable development of the financial shared service center, S Group also needs to
set up a financial control organization, improve risk control measures, and establish a
talent training plan.
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Abstract
Key
Words: Financial Shared Service Center; Shared Service; Financial
Management
III
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