Research On Corporate Financial Performance Under The Implementation Of Financial Sharing Service

In 2015,the Fifth Plenary Session of the 18 th CPC Central Committee advocated the "sharing economy" nationwide,and the concept of shared services has gradually become the support of the future service economy against the background of the rapid development of intelligent information technology.With economic globalization and the rapid development of modern technology,enterprises are expanding rapidly,internationalization is accelerating,and the competitive environment is becoming more and more intense and complex,so the traditional financial model cannot keep up with the changes of the times.In recent years,the Ministry of Finance(MOF)has issued the "Guidance on Comprehensively Promoting the Construction of Management Accounting System","Work Specifications for Enterprise Accounting Informatization" and the "Thirteenth Five-Year Plan for Accounting Reform and Development",and more and more enterprises have chosen to implement financial shared services based on internal and external difficulties and national policy support.Nowadays,China’s market economy is gradually improving,and the demand for various types of consumer services is increasing.Whether the financial performance of enterprises can be improved under the implementation of financial shared services,and how to further improve the implementation of financial shared services,have become realistic issues facing enterprises.Drawing on the theories of financial shared services and financial performance put forward by domestic and foreign scholars,the financial performance under the implementation of financial shared services is studied in a targeted manner through a case study method.The paper takes Shunfeng as an example and introduces the motivation,current situation and effects of implementing financial shared services in Shunfeng,which can confirm the above theories.The paper constructs a financial performance evaluation system and uses the financial index analysis method to analyze the detailed financial indicators of profitability,operating capacity,solvency and development capacity from both vertical and horizontal perspectives,and combines the factor analysis method to more intuitively and accurately observe and analyze the changes in financial performance.The paper found that: since the implementation of financial sharing services in SF,financial performance has slightly improved to a certain extent.Based on this,SF should improve data security;strengthen information system integration;and enhance staff internal training.The above measures can help further optimize the implementation of SF’s financial sharing services and help the company to sustain high-quality development..