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财政部2013年颁布的《企业会计信息化工作规范》中,要求拥有子公司、分公司的大型企业或集团企业,运用信息技术来促使会计工作得到集中,并逐步完成财务共享中心的建设。目前,世界500强企业大部分都完成了财务共享中心的建设。本文在对财务共享中心建设所需准备工作进行阐述的基础上,对财务共享中心建设构想及实施过程加以探究、分析,从而帮助集团公司完成财务共享中心的建设。
In “Code of Corporate Accounting Informationization” promulgated by the Ministry of Finance in 2013, large-sized or group-owned enterprises that have subsidiaries and branches are required to use information technology to promote the concentration of accounting work and gradually complete the construction of a financial sharing center. At present, most of the Fortune 500 companies have completed the construction of a financial sharing center. On the basis of elaborating the necessary preparations for the construction of the financial sharing center, this paper explores and analyzes the construction of the financial sharing center and its implementation process so as to help the group company complete the construction of the financial sharing center.