企业财务共享服务模式的优化研究 -会计学专业

摘要

随着信息技术的快速发展和企业全球化进程的加速，传统财务管理模式已难以满足现代企业对效率、成本控制及决策支持的需求，财务共享服务模式应运而生并逐渐成为企业管理创新的重要方向。本研究以优化企业财务共享服务模式为核心目标，旨在通过系统分析其运行机制与关键影响因素，提出更具适应性和高效性的改进方案。研究采用文献分析法梳理国内外相关理论与实践进展，并结合案例研究法深入剖析典型企业的实施路径与经验教训。同时，运用问卷调查与统计分析方法，从组织架构、技术支撑、流程设计及人员管理等维度构建评价体系，量化评估现有模式的优劣势。研究表明，当前企业在财务共享服务建设中普遍存在标准化程度不足、信息化水平参差不齐及跨区域协同能力薄弱等问题。为此，本文提出了基于数字化转型的优化框架，强调云计算、人工智能等新兴技术的应用价值，并设计了分阶段实施策略以降低变革阻力。研究结论表明，优化后的财务共享服务模式能够显著提升运营效率、降低成本并增强战略支持能力，为同类企业提供可借鉴的经验。本研究的主要贡献在于将技术驱动与管理创新相结合，构建了更加灵活且可持续发展的财务共享服务模式，为企业财务管理转型升级提供了理论支持与实践指导。

关键词：财务共享服务数字化转型运营管理

Abstract

With the rapid development of information technology and the accelerating globalization of enterprises, traditional financial management models are increasingly unable to meet modern enterprises' demands for efficiency, cost control, and decision-making support, leading to the emergence of financial shared service (FSS) models as a critical direction for enterprise management innovation. This study focuses on optimizing the FSS model by systematically analyzing its operational mechanisms and key influencing factors, aiming to propose more adaptable and efficient improvement solutions. A literature analysis method was employed to review theoretical and practical advancements in FSS both domestically and internationally, complemented by case study research to deeply examine the implementation paths and lessons learned from representative enterprises. Additionally, questionnaires and statistical analysis methods were utilized to construct an evaluation system across dimensions such as organizational structure, technological support, process design, and personnel management, thereby quantitatively assessing the strengths and weaknesses of existing FSS models. The study reveals that enterprises currently face common challenges in FSS construction, including insufficient standardization, uneven levels of informatization, and weak cross-regional collaboration capabilities. In response, this paper proposes an optimization fr amework based on digital transformation, highlighting the application value of emerging technologies such as cloud computing and artificial intelligence, while designing a phased implementation strategy to mitigate resistance to change. The findings indicate that the optimized FSS model can significantly enhance operational efficiency, reduce costs, and strengthen strategic support capabilities, providing replicable experiences for similar enterprises. The primary contribution of this research lies in integrating technology-driven approaches with management innovation to construct a more flexible and sustainable FSS model, offering both theoretical support and practical guidance for the transformation and upgrading of enterprise financial management.

Keyword:Financial Shared Services Digital Transformation Operation Management

1绪论 1

1.1企业财务共享服务优化的研究背景 1

1.2财务共享服务模式优化的意义分析 1

1.3国内外研究现状与发展趋势 1

1.4研究方法与技术路线 2

2财务共享服务模式的理论基础 2

2.1财务共享服务的基本概念与特征 2

2.2财务共享服务的核心功能分析 2

2.3财务共享服务模式的运行机制 3

2.4财务共享服务优化的理论支撑 3

3财务共享服务模式存在的问题分析 4