| Since the reform and opening up,China’s economic and social development has made world-renowned achievements,especially in recent years,with the rapid development of a new generation of information technology,such as big data,Internet of Things and cloud computing,big data strategy and government accounting informatization are steadily advancing,and China’s economy has shifted from the stage of high-speed growth to the stage of high-quality development,which has put forward higher requirements for the management and service level of administrative institutions.The functional positioning of administrative institutions also needs to change in response to the times,and financial data sharing has become a new choice for many enterprises to innovate their financial management models.Shared products are developing rapidly,and against the background of the official implementation of the 2019 Government Accounting System document on the reform of public institutions,the financial work of administrative institutions should also respond to the reform requirements and make some necessary changes and upgrades to financial management,relying on the experience of large group enterprises that have taken the lead in implementing the financial shared service center model.This thesis focuses on the specific path of building a financial sharing center in Anhui Geology and Mining Bureau from two perspectives of financial process optimization and centralized financial management,which has certain theoretical and practical significance.This thesis first outlines the background and significance of studying the construction of a financial sharing center in Anhui Geology and Mining Bureau,summarizes the theoretical studies of domestic and foreign experts and scholars on financial sharing construction,and explains theories such as business process reengineering theory,shared service theory,and principal-agent theory.With the theoretical foundation,the case of ZTE Group building a financial sharing center is introduced as a practical basis.With the ideas of analyzing the case,summarizing experience and learning from it,the necessity of building a financial sharing center is clarified from the problems faced by the current financial work of Anhui Bureau of Geology and Mining.Based on the two perspectives of coping with the current financial process inefficiency and overcoming the financial management dilemma,the basic idea of how to use the financial sharing center as a breakthrough method and an important means to apply it to the work of Anhui Bureau of Geology and Mining stage by stage and break through the challenges layer by layer is argued.Finally,the process and methods of building the financial sharing center of Anhui Geology and Mining Bureau are studied in detail in terms of four core elements: financial process reengineering,information platform construction,personnel performance assessment and accounting file management,and the key role of such elements in building accounting sharing and financial information sharing is specifically elaborated.This thesis comprehensively elaborates on the financial sharing construction of Anhui Bureau of Geology and Mining through the normative research method,case study method,and field research method.With the logic of raising problems-analyzing problems-summarizing experiences,this thesis recognizes and grasps the intrinsic motives of development planning and financial sharing of Anhui Bureau of Geology and Mining,and runs the objectives of information sharing,centralized management and accounting automation through the whole process of financial sharing center construction,and through the The financial sharing center is designed to provide experience and reference for the institutions in the transition period of financial sharing by linking the units under the bureau and the relevant government departments. |