| Since 2013,Ministry of Finance has issued many documents about financial sharing service,including "Enterprise accounting information standards","Guidance on comprehensively promoting the construction of management accounting system","The 13th five-year plan for accounting reform and development",which all emphasize that China’s enterprise groups should actively explore the sharing mechanism of accounting information resources and gradually establish financial sharing service center.Financial sharing center has become an inevitable trend of financial transformation of Chinese enterprise groups.As a new financial management mode,it is promoted by many multinational companies and large domestic group companies.In this context,how to do a good job in the operation management of financial sharing service center has the important theoretical and practical significance,and is also one of the research hothots.Based on the actual situation of financial sharing in China’s enterprise groups,this paper selects X group as a case and conducts an in-depth study on the operation and management of financial sharing service center.Firstly,analyzing the financial sharing service center theoretically.This paper defines the concept of financial Shared service center,expounds the theoretical basis of financial Shared,and types,operation mode and value embodiment of financial Shared service center;Secondly,giving an overview of the construction of X group’s financial Shared service center.This paper introduces the necessity,establishment goal and construction process of financial shared service center of X group,and expounds the core contents of the financial Shared service center of X group,including organizational structure and functions,information platform construction and so on;Again,analyzing X group operating management status.This paper introduces the composition and effect of the operation management system,and points out the existing problems.Finally,this paper proposes the optimization scheme and supporting measures for the operation and management of financial sharing service center,gives the research conclusion and prospects the future development of financial sharing service center. |