| With the extensive application of information technology,advanced enterprise management models have been continually produced to adapt to the requirements of productivity,and inevitably change the competitive environment of enterprises.Finance,as the core of enterprise accounting,payment and decision-making,must constantly update policies and theories and adjust the financial management model to fit the changes of enterprise strategic goals and the needs of business expansion.The financial sharing service came into being in this context.It uses the principles of standardization and refined management to divide the specific operations into modules that can be repeatedly operated and unified.Then it promotes the construction of accounting information and transforms the business process.Next,it connects the modules through chains of business process,and finally completes the terminal operation to realize the model of management sharing,personnel sharing,and operation sharing.The application of the theories of financial sharing service in China have developed rapidly in the past 10 years.However,the overheated development inevitably causes problems.The disadvantages of it continue to be prominent and become obstacles to its development.The flattening theory emphasizes the abandonment of middle management level which leads to over-correction of organizational integration.This phenomenon is particularly serious in many domestic financial sharing centers.The limited application of standardized business processes can’t meet the requirements of industrial-financial integration,and unable to respond quickly to changes in internal environment.These factors have greatly increased the internal consumption,which have caused debate about the purpose and value of financial sharing center.Therefore,this article takes the Financial Sharing Center of CCCC First Highway Engineering Group as an example,from the perspective of positioning adjustment,process reinventing and so on to promote industry-finance integration and value reshaping.An in-depth analysis is made,discussing how to pursue cost reduction and efficiency enhancement.And further explore the value of the financial sharing service,study how the financial sharing center through the innovation and optimization to meet challenges.Finally,this article will draw general conclusions and provide guidance for the construction and development of domestic company’s financial sharing centers. |