摘要
财务共享服务中心的构建已成为企业优化财务管理、提升运营效率的重要手段，其在数字化转型背景下的应用价值日益凸显。本研究旨在探讨财务共享服务中心的构建路径及其对效率提升的作用机制，通过整合理论分析与实证研究，提出了一套系统化的建设框架。研究采用问卷调查与案例分析相结合的方法，选取多家大型企业作为样本，深入剖析其财务共享服务的实际运行情况及潜在问题。结果表明，财务共享服务中心的构建能够显著降低运营成本、提高数据处理效率，并增强决策支持能力。此外，本研究创新性地引入了智能化技术的应用场景，强调人工智能与大数据分析在优化流程中的关键作用。研究发现，通过技术赋能与管理创新的双重驱动，企业可实现从传统财务模式向智慧财务的转变。总体而言，本研究不仅为财务共享服务中心的实践提供了理论指导，还为企业在数字化时代提升财务管理水平和竞争优势提供了重要参考，具有较高的学术价值与实践意义。
关键词：财务共享服务中心；数字化转型；智能化技术；运营效率；智慧财务
Abstract
The construction of financial shared service centers has become an essential approach for enterprises to optimize financial management and enhance operational efficiency, with its application value becoming increasingly prominent in the context of digital transformation. This study aims to explore the construction pathways of financial shared service centers and their mechanisms for improving efficiency by integrating theoretical analysis with empirical research, proposing a systematic fr amework for development. A combination of questionnaire surveys and case analyses was employed, selecting multiple large-scale enterprises as samples to thoroughly examine the actual operation and potential issues of their financial shared services. The results indicate that the establishment of financial shared service centers can significantly reduce operational costs, improve data processing efficiency, and enhance decision-support capabilities. Furthermore, this study innovatively incorporates the application scenarios of intelligent technologies, emphasizing the critical role of artificial intelligence and big data analytics in optimizing processes. It was found that through the dual drivers of technology empowerment and management innovation, enterprises can transition from traditional financial models to smart finance. Overall, this study not only provides theoretical guidance for the practical implementation of financial shared service centers but also offers significant references for enterprises to enhance their financial management levels and competitive advantages in the digital era, demonstrating substantial academic value and practical implications.
Keywords：Financial Shared Service Center; Digital Transformation; Intelligent Technology; Operational Efficiency; Smart Finance
目 录
摘要 I
Abstract II
一、绪论 1
(一) 财务共享服务中心的研究背景 1
(二) 构建与效率提升的意义分析 1
(三) 国内外研究现状综述 1
(四) 本文研究方法与结构安排 2
二、财务共享服务中心的构建基础 2
(一) 财务共享服务中心的核心概念 2
(二) 构建的关键要素分析 3
(三) 技术支持与系统架构设计 3
三、财务共享服务中心的运行机制优化 4
(一) 运行流程的设计与改进 4
(二) 数据标准化与信息整合 4
(三) 风险控制与质量保障体系 5
四、财务共享服务中心的效率提升策略 6
(一) 效率影响因素分析 6
(二) 数字化转型对效率的促进作用 6
(三) 人员能力提升与组织变革 7
结 论 8
参考文献 9
