| With the take-off and steady development of the national economy,China’s major enterprise groups have gradually begun to innovate financial management models,and the financial accounting department has begun to explore a new pattern of financial shared services.With the technology leadership of Great Wisdom Propelling Clouds and riding on the east wind of digital transformation,enterprise groups are becoming increasingly aware that soon,data,a new production factor,will play a pivotal role as an enterprise asset.Enterprises focus on establishing a financial sharing model,the operation management system of the financial sharing center continues to mature,the process coverage is more comprehensive,and the level of normalization is also continuously improved.In the market,as one of the traditional industries,the pharmaceutical industry,with the keen attention of national policies and the gradual integration of the industrial chain,the business layout of pharmaceutical enterprises from innovative research and development to circulation and sales has become increasingly mature.As a result,the financial management of pharmaceutical enterprises also focuses on adapting to the times,starting to explore financial sharing service models,and carrying out the construction of financial sharing centers according to the characteristics of the industry.Theoretically,the business units of pharmaceutical enterprises,especially pharmaceutical circulation enterprises,are widely distributed and the business homogenization is high,and the accounting units of various regions can be coordinated in a financial sharing mode,which can achieve centralized reporting.The application of financial sharing services for labor costs,data review costs,regulatory costs,etc.,through the research of predecessors at all levels,can provide benefits for enterprises to reduce costs and increase efficiency.In the related industry fields of pharmaceutical enterprises,there are relatively few studies on financial sharing centers,and this paper hopes to combine practical cases to study the operation optimization direction of financial sharing models in pharmaceutical enterprises.With the advent of big data and sharing open era,how to build a financial sharing center and rational operation optimization of pharmaceutical enterprises,under the premise of better adapting to the quality requirements of supervision,gradually explore new models of financial management,promote the value-based transformation of financial management models,and ultimately improve the overall efficiency of the organization,enhance financial control capabilities,and create more value for enterprises is a problem worthy of attention.This paper first analyzes the current situation of S Company’s financial sharing and the problems in practice on the basis of financial sharing center conception,combined with the development direction of enterprise value-creating financial management,and then uses rooted theory and combined with enterprise practical experience to construct a path model for the operation optimization of S Company’s financial sharing center from industry characteristics,industry-finance integration,management needs,talent management,process management,intelligent application,risk control,data mining,and data mining.The nine causal linkage categories of value creation are optimized to better promote the transformation and development of the new model of value creation financial management of S Company.The main conclusions of this paper are that,first,from the practice of the financial sharing center of S company,the classical theory and the trend orientation of the financial sharing center are verified;the second is to construct a theoretical model with practical value by taking root in the theory,hoping to provide path guidance for the optimization of the financial sharing center of pharmaceutical enterprises.Through the research,on the one hand,it is hoped that it can provide theoretical guidance for the further development of the financial sharing center of S company,and provide some practical supplements.On the other hand,it is hoped to provide practical experience for the construction of the financial sharing center of enterprises in the pharmaceutical industry and promote the transformation and development of the financial management model of the pharmaceutical industry. |