In recent years,our country has made great efforts to construct a "digital government",and is also actively exploring the development of financial digitalization,for "digital finance" is an important part of the "digital government".At present,the construction of digital finance in various places mainly focuses on the development of information systems,and the traditional decentralized model is still adopted in management,resulting in fragmentation of information systems,waste of government resources,and high risk of financial fraud.Since January 1,2019,government departments have fully implemented the new government accounting standards system,integrated the original accounting systems of various administrative institutions,and established a unified "dual system" system.Problems brought about by the reform of the accounting system,such as the sharp increase in workload and the inadequate implementation of policies,have become important driving factors.Drawing on the successful experience of enterprise management reform,many government departments have begun to try to implement the financial sharing model,but most of them are in the initial stage,and need to be further improved and optimized,for many problems have not yet been solved.Based on the theory of business process reengineering and principal-agent theory,this paper selects Q city in Yunnan Province as the research object.Through literature research method,field research method,case analysis method and comparative analysis method.Based on the perspectives of Government Financial Shared Model,this paper sorts out the current management status of the financial management model of Q city.It is found that there are some problems such as the low level of data sharing,obvious information barriers,low efficiency,high financial risks,and low service quality.The reasons for these problems include imperfect operation mechanism of the financial management model,shortage of human resources,unreasonable supervision system and backward consciousness.Aiming at these problems,this paper proposes to establish the Government Financial Shared Center to optimize management,and analyzes the necessity of optimizing the Financial Shared Model of Q city government from the perspectives of data integration and process reengineering,and finds that the establishment of Q City Government Financial Shared Center has significant advantages.Then this paper use the SWOT analysis method to analyze the Q city government financial sharing center project,and find that the project is feasible in terms of policy,technology,human resources,system and practice.This paper introduces the practical case of the construction of the Ministry of Industry and Information Technology Financial Shared Center,sorts out its construction process and reform enlightenment.Finally,this paper proposes an optimization plan for the Financial Shared Model of Q city government from overall planning,data integration,process optimization,and safeguard measures.This paper plans an information system optimization scheme focusing on vertical and horizontal data integration,and designed business process optimization solutions such as budget management,salary and benefits,daily reimbursement,and file inquiry have been optimized.It aims to provide reference ideas for implementing the Financial Shared Model in government departments and promoting the development of digital finance. |