| With the growth of business scale and improvement of information management level of state-owned enterprise groups in China,it is necessary to subdivide the functions of institutions and establish shared services.In the pursuit of lean management transformation,the construction of Financial Sharing Service Center has become an effective way to enhance the professional value of management accounting.A few years ago,the State Grid Corporation of China(SGCC)has carried out the intensive construction of "six unification,five centralization,three strengthening and Three Guarantees" in financial management and control,deepening the width,depth and height of financial control.After the county-level power supply companies have changed from sub branches to sub branches,the local power supply companies have set up accounting centers according to their own actual conditions to unify accounting and fund revenue and expenditure.However,there are still some problems,such as tedious process,inadequate risk management and control,and weak risk identification of county-level power supply companies in Tibet.With the gradual advancement of power system reform and increasingly strict internal and external supervision,it is necessary to study the financial management mode of power supply companies in Tibet,improve the level of managing enterprises according to law,and promote the healthy and sustainable development of enterprises.On the basis of summarizing the literature and practical experience at home and abroad,this paper conducts research through the methods of literature research,social investigation,comparative analysis and case study.Firstly,this paper analyzes the current financial management status of AB Power Supply Company in Sichuan Tibetan area,analyzes the practical significance and feasible basic conditions of Constructing Financial Shared Service Center,and concludes that Sichuan Tibetan AB power supply company chooses the mode of sharing service center attached to the finance department,defines the goal and scope of the construction of Financial Shared Service Center,and at the same time,from the institutional setting and system process optimization The organization and financial information are designed from the angle of the transformation.Finally,the guarantee strategy for the smooth operation is put forward.The construction of Financial Sharing Service Center is of great and far-reaching significance to improve the financial control level of power supply companies and even the whole power industry in Tibet. |