A Case Analysis On The Implementation Path Of Haier Group's Global Financial Sharing Service

Under the environment of economic globalization,the scale of business of the Group's companies has continued to expand in various regions,and the trend of extending from domestic to foreign countries has become more apparent.As a result,the Group has increased the difficulty of financial control of each subsidiary company.In order to resolve this problem,group companies need to speed up the promotion of financial transformation and upgrading,focus on enhancing the value creation and business support capabilities of finance,and effectively control financial risks and business risks.Through research and practice,it is shown that the effect of the implementation of financial sharing services is comparative obviously.In response to this,the SASAC and the Ministry of Finance have successively issued relevant documents such as the "The specification of enterprise accounting informationization work" and "Guiding Opinions on Promoting the Construction of the Management Accounting System in an All-round Way," encouraging enterprise groups to make full use of information technology resources and strengthen the professionalization of financial work.Division of labor has accelerated the change of accounting functions,has actively explored shared accounting services and has gradually established financial sharing service centers.The financial sharing service can make the financial system and process to be more standardized and unified,and strengthen the overall management and the control of the group,can centralize the standardized business to reduce the cost of financial manpower resources,can grasp the financial information of the group's affiliates in real time and improve the financial management efficiency.Haier's financial sharing road began in 2007.Under the overall layout of financial transformation,a series of optimization reforms were carried out,and the financial sharing model was gradually tried out and promoted.Haier's global financial sharing service system was finally established.Researching and analyzing Haier's typical cases can provide valuable reference and reference for companies planning to build a financial sharing service model.This article first elaborated the background and significance of research,and reviewed the research results of experts and scholars in the construction and the implementation of financial sharing services,the application of financial sharing services and the implementation of financial sharing service risk management.Secondly,the relevant concepts and theories of financial sharing services were introduced.Combined with Haier's case of global financial sharing services,with the motivation and effectiveness as the entry point,the Haier Group's global financial sharing service implementation path will be resolved into three major phases: pre-planning,process control and risk management.In the earlier period,the Haier Group carried out project feasibility evaluation on its own environmental conditions,established the “1+1+N” financial sharing service management team,formulated the “three-step financial sharing strategy”,and finally Haier Group designed a detailed plan based on the “SPORT” model for the construction of a financial sharing service center.During the implementation process,Haier Group controls the implementation through establishment of a financial sharing service platform,the smooth transition from “pilot-to-pilot” promotion,the formation of “efficiency + quality + internal control” features,tracking analysis and optimization of long-term operational results.Risk management runs through the entire process of the implementation of financial sharing services.Haier mainly adopts strategies such as training incentives,node control and closed loop optimization,rationalizing tripartite relationships and communication channels,and establishing an operation evaluation system to deal with various risks.Finally,this article analyzes the implementation path of Haier Group's global financial sharing service,sums up the experience of implementing financial sharing services and matters which should be paid attention to when implementing financial sharing services.Reasonable strategic planning is the basis for implementing financial sharing services.Continuous optimization of process management is the key to implementing financial sharing services.Reducing service risks is an important guarantee for the implementation of financial sharing services.At the same time,the implementation of global financial sharing services should focus on the importance and participation of senior management personnel,strengthen the internal control of the financial sharing service model,and pay attention to the career development space of financial sharing service personnel.