摘 要
随着信息技术的快速发展和企业规模的不断扩大，传统财务管理模式面临诸多挑战，为提高运营效率、降低管理成本，财务共享中心应运而生。本研究旨在探讨财务共享中心建设对企业成本控制的影响，基于资源基础理论与代理理论，选取2015 - 2020年沪深两市A股上市公司为样本，运用倾向得分匹配法筛选出具有可比性的实验组与对照组，通过构建多元线性回归模型进行实证分析。结果表明，财务共享中心建设有助于显著降低企业成本费用率，主要体现在直接人工成本、办公费用等日常运营成本方面；同时，它能优化业务流程，减少冗余环节，提高财务信息处理速度与准确性，从而间接促进成本控制。此外，对于不同性质（国有企业与非国有企业）、不同规模的企业而言，其影响程度存在一定差异，对大型企业及国有企业的成本控制效果更为明显。本研究创新性地将财务共享中心这一新兴事物纳入成本控制领域研究范畴，丰富了相关理论成果，并为企业推进财务共享中心建设提供决策参考依据。
关键词：财务共享中心；成本控制；企业成本费用率
Abstract
With the rapid development of information technology and the continuous expansion of enterprise scale, traditional financial management models face numerous challenges. To enhance operational efficiency and reduce management costs, financial shared service centers (FSSCs) have emerged. This study investigates the impact of FSSC implementation on corporate cost control, grounded in resource-based theory and agency theory. By selecting A-share listed companies from the Shanghai and Shenzhen stock markets during 2015-2020 as samples, this research employs propensity score matching to identify comparable treatment and control groups, and constructs a multiple linear regression model for empirical analysis. The findings indicate that the establishment of FSSCs significantly reduces corporate cost expense ratios, particularly in direct labor costs and office expenses among routine operating costs. Moreover, FSSCs optimize business processes by eliminating redundant steps, thereby improving the speed and accuracy of financial information processing, which indirectly facilitates cost control. Additionally, the degree of impact varies across different types of enterprises (state-owned versus non-state-owned) and different scales, with more pronounced effects observed in large enterprises and state-owned enterprises. This study innovatively incorporates FSSCs into the domain of cost control research, enriching theoretical outcomes and providing decision-making references for enterprises advancing FSSC construction.
Keywords：Financial Shared Service Center；Cost Control；Corporate Cost Expense Ratio
目 录
摘 要 I
Abstract II
引 言 1
第一章 财务共享中心的成本结构分析 2
1.1 成本构成要素解析 2
1.2 固定成本与变动成本 2
1.3 成本动因识别 3
第二章 财务共享中心的运营模式优化 5
2.1 业务流程标准化 5
2.2 信息技术应用效果 5
2.3 运营效率提升路径 6
第三章 成本控制机制的构建与实施 8
3.1 内部控制制度完善 8
3.2 预算管理强化措施 8
3.3 成本监控体系建立 9
第四章 成本效益评估与持续改进 11
4.1 绩效评价指标体系 11
4.2 成本降低效果分析 11
4.3 持续改进策略探讨 12
结 论 14
参考文献 15
致 谢 16
