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成本控制和效率提升的需求，财务共享服务模式应运而生并成为研究热点。本研究以财务共享服务模式下的企业成本控制为切入点，旨在探讨如何通过创新手段优化成本管理流程，提高资源配置效率，并为企业实现可持续发展提供支持。研究采用定性与定量相结合的方法，通过对多家实施财务共享服务的企业进行案例分析和问卷调查，深入剖析了该模式下成本控制的关键环节及潜在问题。结果表明，财务共享服务能够显著降低运营成本、提高财务处理效率，并通过标准化和集中化管理减少冗余支出。同时，研究发现数据挖掘技术与人工智能的应用进一步增强了成本预测的精准性和决策支持能力，这是传统模式所无法企及的创新点。本研究的主要贡献在于提出了基于财务共享服务的成本控制框架，强调技术融合与流程再造的重要性，为企业实践提供了理论指导和具体路径，也为后续相关研究奠定了基础。
关键词：财务共享服务；成本控制；技术融合；流程再造；数据挖掘
Abstract
With the rapid development of information technology and the acceleration of enterprise globalization, traditional financial management models have become insufficient to meet modern enterprises' demands for cost control and efficiency improvement, leading to the emergence of financial shared services as a research hotspot. This study focuses on corporate cost control under the financial shared service model, aiming to explore how innovative approaches can optimize cost management processes, enhance resource allocation efficiency, and support sustainable enterprise development. A combination of qualitative and quantitative methods was employed, involving case studies and questionnaire surveys of multiple enterprises that have implemented financial shared services, to thoroughly analyze the critical aspects and potential issues of cost control under this model. The findings indicate that financial shared services significantly reduce operational costs and improve the efficiency of financial processing by means of standardized and centralized management, which minimizes redundant expenditures. Additionally, it was discovered that the application of data mining techniques and artificial intelligence further enhances the accuracy of cost forecasting and decision-making support capabilities, representing an innovation point unattainable in traditional models. The primary contribution of this study is the proposal of a cost control fr amework based on financial shared services, which emphasizes the importance of technological integration and process reengineering, providing theoretical guidance and specific pathways for enterprise practice while laying a foundation for future related research.
Keywords：Financial Shared Services; Cost Control; Technology Integration; Process Reengineering; Data Mining
目 录
摘要 I
Abstract II
一、绪论 1
(一) 财务共享服务模式的兴起背景 1
(二) 企业成本控制创新的研究意义 1
(三) 国内外研究现状分析 1
(四) 本文研究方法与结构安排 2
二、财务共享服务模式下的成本构成分析 2
(一) 财务共享服务的成本结构特点 2
(二) 成本控制的关键环节识别 3
(三) 数据驱动的成本分析方法 3
三、财务共享服务模式下成本控制的创新路径 4
(一) 流程优化对成本控制的影响 4
(二) 技术赋能的成本管理创新 5
(三) 标准化与规模效应的实现 5
四、财务共享服务模式下成本控制的实际应用与效果评估 6
(一) 案例企业的成本控制实践 6
(二) 创新实施中的挑战与应对策略 6
(三) 成本控制效果的量化评估 7
结 论 9
参考文献 10
