Research On Performance Evaluation And Optimization Of Financial Shared Service Centers In Construction Enterprise

The construction industry is one of the important industries in the national economy,which plays an important role in absorbing the employment of rural transferred labor,promoting the construction of new urbanization and increasing farmers’ income.However,while the digitalization of the construction industry enterprises is booming,the vast majority of the construction industry enterprises still adopt the low efficiency and high cost personnel intensive traditional financial management mode.Its accounting is not standard,financial statement preparation problems,management costs,internal information asymmetry and many other financial management problems are also increasingly prominent.In view of this,large construction enterprise groups have built financial sharing service centers.To study the comprehensive situation and operation effect of the construction of financial sharing service centers has certain practical significance and theoretical value for the financial management and operation development of construction enterprises.In order to deeply study the construction situation and operation effect of the financial sharing service center of the construction industry enterprises,this paper firstly summarizes the concept and development of financial sharing service,the concept and characteristics,advantages and values of financial sharing service center and the relevant literature research factors affecting the operation effect.Secondly,in terms of theoretical basis,three theories including scale economy theory,sharing economy theory and resource integration theory are sorted out,and basic theories of performance evaluation such as concept,principle and method are expounded.Combined with theoretical research,this paper chooses domestic construction enterprise ZT enterprise as the research object,and introduces the problems before the construction of financial sharing service center of ZT enterprise,the construction situation of financial sharing service center,and the operation situation after the construction of financial sharing service center through case study method.And through the quantitative analysis method to evaluate the effectiveness of the construction of its financial sharing service center.Based on the above research and analysis,this paper further analyzes the problems existing in the financial sharing service center of ZT enterprise from four aspects including the system level,internal process level,industry-finance integration level and learning development level,and puts forward targeted optimization suggestions,that is,it is suggested that enterprises should first strengthen the information integration ability of the financial sharing service center and pay attention to the information construction.Improve the sharing system function;Second,strengthen the ability of continuous optimization and improvement of process,promote the upgrading of business process,and improve the function of sharing system to reduce the duplication of online process;Third,the establishment of information exchange platform,construction of industry and finance communication mechanism,improve the degree of industry and finance integration;Fourth,strengthen training,improve the professional quality of staff,improve the training and assessment mechanism,to help staff development;Fifth,improve the management level,optimize the management model,optimize the allocation of resources,and improve operational efficiency.Based on the case of the construction of financial sharing service center of ZT enterprises,this paper puts forward corresponding suggestions to the construction of financial sharing service center of construction enterprises in our country.Specifically,for construction group enterprises,financial management is the most complex system.Each enterprise is in a different environment and its own characteristics,especially complex and different financial systems.Instead of copying the methods and processes of similar enterprises,enterprises should combine their own characteristics and adopt improvement measures in line with their own development and situation.To promote the construction industry enterprise financial management of high quality development.