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改革开放以来,我国经济高速发展三十年,涌出了大量的大型集团企业。这些企业集团在经济全球化背景下,面对着激烈的市场竞争环境,不断地兼并收购、投资建设分子公司,财务风险和成本持续升高,对企业传统的财务管理提出了很大的挑战。因此,越来越多的国内大型企业、集团开始建立财务共享中心,以期实现节约成本、提高效率、加强风险管控、优化流程管理。笔者所在的公司此时正好也进行了财务共享中心建设,本文立足于实务经验,思考了财务共享中心这种管理模式的利与弊。
Since the reform and opening up, China has witnessed a rapid economic growth of 30 years and a large number of large group enterprises have been pouring out. Under the background of economic globalization, these enterprise groups are faced with fierce market competition, mergers and acquisitions, investment and construction of subsidiaries and subsidiaries, as their financial risks and costs continue to rise, posing great challenges to their traditional financial management. Therefore, more and more large domestic enterprises and groups have begun to set up a financial sharing center in order to save costs, improve efficiency, strengthen risk control and optimize process management. At this time, the author’s company happens to have also carried out the construction of the financial sharing center. Based on the practical experience, this article has considered the pros and cons of this kind of management mode of the financial sharing center.