| While our country is gradually entering a shared society,the update of corporate financial management concepts is also keeping up with the pace of the times,introducing advanced concepts of financial sharing into corporate management models,which are fundamentally different from traditional financial management.The characteristics of centralized accounting will change the complicated problems of the financial chain in the past.Through standardized business processing procedures,improve the efficiency of financial work and reduce operating and management costs,while realizing the digital transformation of the internal financial work of the enterprise,it will bring unprecedented development opportunities for it.Facing new development opportunities and complex development environment,major enterprise groups urgently need to establish a performance evaluation system suitable for their own development characteristics,continuously optimize their service management level,and maximize their own value.As a typical construction enterprise in my country,China Railway C Corporation has the characteristics of wide business scope and difficult financial management.Actively expanding business,smoothly achieving transformation and reform,and improving industry competitiveness have become the company’s new development goal and become an enterprise group with industry influence,the establishment of its financial sharing center will realize the transfer of financial management mode to overall strategic planning.Therefore,in-depth research on the performance evaluation system has become an urgent need for the sound operation of the China Railway C Corporation Financial Sharing Center.This article selects China Railway C Corporation as the research object,and conducts in-depth research on the performance evaluation system of the Financial Sharing Center from the idea of "discovering problems-analyzing problems-solving problems".First of all,by sorting out the related concepts of domestic and foreign financial sharing service models and performance evaluation,use this as the basis for theoretical research;Secondly,analyze the actual situation and performance evaluation status of China Railway C Corporation Financial Sharing Center.By entering the company to conduct field investigations and launching targeted questionnaire surveys,problems with the current performance evaluation system of China Railway C Corporation Financial Sharing Center are found;Third,integrate the management tools of the balanced scorecard,select 15 indicators that can highlight the performance evaluation characteristics of the company’s financial sharing center,construct an evaluation model,and introduce the analytic hierarchy process and fuzzy comprehensive evaluation method to get the final evaluation result;finally,to ensure that the established performance evaluation system can be effectively implemented,specific supporting measures and improvement suggestions are put forward.Through the research of this article,I hope to provide further suggestions for the optimization and development of China Railway C Corporation’s financial shared service center,so as to help it better serve the company’s strategic goals,and also help other companies of the same type in the financial shared service model.Play a reference role in the development path. |