Research On Function Upgrade Of Financial Shared Service Center Based On Business And Finance Integration

After more than ten years of development,China's Financial Shared Service Center has stepped into a stable development stage from the embryonic stage and the pilot stage.At present,most stable FSSC can effectively improve the efficiency of financial accounting,reduce the cost of financial accounting,and improve the ability of group management and control.In the era of Internet plus,the business mode is changing rapidly,the traditional cost advantages of enterprises are lost,and the market competition is increasingly fierce.Traditional function-driven financial management system is divorced from business and lacks business support and promotion ability.Enterprises urgently need financial transformation to adapt to the new generation of market environment.Many large multinational groups have sought the transformation and upgrading of FSSC to promote the integration of finance and business.Firstly,through DEA(Data Envelopment Analysis)two-stage model,this paper divides the implementation of enterprise financial integration under FSSC mode into two stages: the implementation stage of FSSC and the application stage of industry financial integration,and tests the relative efficiency of enterprise financial integration under FSSC mode in China.It is found that the first stage of Group A is efficient and relevant,but the relative efficiency of the second stage is relatively low,and there is a certain gap with the benchmarking company Su Ning Group.Secondly,based on the results of the DEA model,this paper analyzes the implementation of FSSC of Group A,summarizes the implementation results of Group A,and analyzes the problems existing in the implementation of financial integration under the FSSC model.Finally,making four suggestions of FSSC function upgrading: building FSSC intelligent analysis platform,improving FSSC financial data quality,optimizing FSSC organizational structure,and attaching importance to FSSC talent training.The FSSC function upgrade path is designed to integrate the value-added processes such as comprehensive budget,risk warning,decision support,and tax planning into the FSSC through the intelligence of the FSSC,and to upgrade the functions of the traditional FSSC to the service support center,aiming to provide theoretical reference and practical experience for the upgrading of FSSC.