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的高效运营需求，财务共享服务中心（FSSC）应运而生并成为企业财务管理创新的重要方向。本研究旨在探讨企业财务共享服务中心的建设与运营模式，通过文献分析、案例研究及实证调查相结合的方法，系统分析了财务共享服务中心的构建流程、关键要素及其运行机制。研究发现，财务共享服务中心的建设需以标准化、数字化为基础，并结合企业战略目标进行个性化设计；同时，其运营成功依赖于技术平台的支持、组织文化的适应性变革以及人才团队的专业化培养。本研究的创新点在于提出了基于多维度视角的财务共享服务中心运营评价体系，并通过实证数据验证了该体系的有效性。研究成果为企业在财务共享服务领域的实践提供了理论指导，也为相关学术研究拓展了新的视角。
关键词：财务共享服务中心；建设与运营模式；标准化与数字化
Abstract：With the rapid development of information technology and the acceleration of enterprise globalization, traditional financial management models are increasingly unable to meet the operational demands of modern enterprises, leading to the emergence of Financial Shared Service Centers (FSSCs) as a critical direction for innovation in enterprise financial management. This study aims to explore the construction and operational models of FSSCs by integrating literature analysis, case studies, and empirical surveys. A systematic examination is conducted on the establishment process, key elements, and operational mechanisms of FSSCs. The findings indicate that the construction of FSSCs should be grounded in standardization and digitization while incorporating personalized design aligned with corporate strategic ob jectives. Furthermore, the success of FSSC operations relies on technical platform support, adaptive organizational cultural transformation, and specialized talent team development. An innovative contribution of this research is the proposal of a multi-dimensional evaluation system for FSSC operations, which has been empirically validated through real-world data. The results provide theoretical guidance for enterprises engaging in financial shared services and offer new perspectives for related academic research.
Keywords: Financial Shared Service Center；Construction And Operation Model；Standardization And Digitization
目 录
引言 1
一、财务共享服务中心建设背景与意义 1
(一)企业财务管理的演变趋势 1
(二)财务共享服务中心的概念界定 2
(三)建设财务共享服务中心的必要性 2
二、财务共享服务中心建设的关键要素 3
(一)组织架构的设计原则 3
(二)技术平台的选择与实施 3
(三)数据标准化的重要性 4
三、财务共享服务中心运营模式分析 4
(一)运营流程的优化设计 4
(二)成本控制与效益评估 5
(三)风险管理与内部控制 5
四、财务共享服务中心的实践挑战与对策 6
(一)文化融合与变革管理 6
(二)人才队伍建设与能力提升 6
(三)持续改进与创新机制 7
结论 7
参考文献 9
致谢 9
关键词：财务共享服务中心；建设与运营模式；标准化与数字化
Abstract：With the rapid development of information technology and the acceleration of enterprise globalization, traditional financial management models are increasingly unable to meet the operational demands of modern enterprises, leading to the emergence of Financial Shared Service Centers (FSSCs) as a critical direction for innovation in enterprise financial management. This study aims to explore the construction and operational models of FSSCs by integrating literature analysis, case studies, and empirical surveys. A systematic examination is conducted on the establishment process, key elements, and operational mechanisms of FSSCs. The findings indicate that the construction of FSSCs should be grounded in standardization and digitization while incorporating personalized design aligned with corporate strategic ob jectives. Furthermore, the success of FSSC operations relies on technical platform support, adaptive organizational cultural transformation, and specialized talent team development. An innovative contribution of this research is the proposal of a multi-dimensional evaluation system for FSSC operations, which has been empirically validated through real-world data. The results provide theoretical guidance for enterprises engaging in financial shared services and offer new perspectives for related academic research.
Keywords: Financial Shared Service Center；Construction And Operation Model；Standardization And Digitization
目 录
引言 1
一、财务共享服务中心建设背景与意义 1
(一)企业财务管理的演变趋势 1
(二)财务共享服务中心的概念界定 2
(三)建设财务共享服务中心的必要性 2
二、财务共享服务中心建设的关键要素 3
(一)组织架构的设计原则 3
(二)技术平台的选择与实施 3
(三)数据标准化的重要性 4
三、财务共享服务中心运营模式分析 4
(一)运营流程的优化设计 4
(二)成本控制与效益评估 5
(三)风险管理与内部控制 5
四、财务共享服务中心的实践挑战与对策 6
(一)文化融合与变革管理 6
(二)人才队伍建设与能力提升 6
(三)持续改进与创新机制 7
结论 7
参考文献 9
致谢 9
