| In the era of "Internet Plus",more and more enterprises have applied modern information technology in production and operation and value creation activities,and their innovations have brought many benefits to enterprises.Although the current management system and Internet technology support,the management efficiency and working methods of enterprises have been improved,but in the process of management,there is still a division between the strategic management of enterprises and financial management,financial management and business activities,which leads to enterprises can not accurately,timely and effective access to the information required for enterprise decision-making,hindering the realization of corporate strategic objectives,this separate management structure has become an obstacle to enterprise value creation.As a new management mode,the financial sharing center can link the enterprise strategy level,the financial management level and the business activity level to form a closed-loop management structure to provide production services for enterprises and their stakeholders.Therefore,how to help value creation activities through financial sharing is an issue that we urgently need to explore.Group H,as a large-scale home appliance enterprise in China,in order to realize the strategic transformation of enterprises,from the establishment of financial sharing center to the perfect application of sharing center,financial sharing center is constantly supporting enterprise strategic decision-making,which provides a practical basis for exploring the value creation path of financial sharing.First of all,this paper organizes the literature and theoretical basis related to financial sharing and value creation,and on this basis combines financial sharing with value creation,and puts forward the research perspective of financial sharing value creation path: taking data elements as the source of value creation,analyzing the application of financial sharing center and the data information contained in enterprise value creation activities;Secondly,taking H enterprise as the object,this paper studies the beginning,terminal and path of financial sharing value creation,and summarizes the value creation structure of financial sharing center by studying the core element of financial sharing,the role of data development and sharing in value creation.The optimization of the organizational structure,business process reorganization and the construction of the data-based sharing platform at the beginning of the construction of the enterprise financial sharing center are the beginning of value creation,and the improvement of the enterprise financial management system,the realization of management accounting information and the improvement of the competitiveness of data management as the terminal of its value creation,through the path research from the beginning to the terminal,the role of data management and sharing in enterprise strategy formulation and adjustment and management decision-making,as well as the promotion effect of the development of the enterprise financial sharing ecosystem;Finally,it summarizes the experience and shortcomings of the financial sharing center in the process of value creation,and looks forward to its future development direction. |