施工企业财务共享服务模式下财务业务一体化初探

发布时间：2018-02-01 05:56

本文关键词： 施工企业财务业务一体化财务共享服务　出处：《西部财会》2016年01期 　论文类型：期刊论文

【摘要】：随着施工企业的多元化快速发展,管理者提出了财务业务一体化需求,传统财务核算模式下,会计信息滞后,软件应用不协调,存在"信息孤岛"隐患等短板,抑制了建筑企业快速反应及决策能力,不足以支撑大型施工企业集团的财务业务一体化实现。从财务业务一体化基本思想入手,引入财务共享服务理念,介绍基于财务业务一体化目标的财务共享模式的构建策略,并指出建设财务共享服务实现财务业务一体化过程中的关键环节,对推进企业财务业务一体化有重要意义。
[Abstract]:With the rapid and diversified development of construction enterprises, managers put forward the need of integration of financial services. Under the traditional financial accounting model, accounting information lags behind, the software application is not coordinated, and there are "information island" hidden trouble and so on. The rapid response and decision-making ability of construction enterprises is restrained, which is not enough to support the realization of financial business integration of large construction enterprise groups. Starting with the basic idea of financial business integration, the concept of financial sharing service is introduced. This paper introduces the construction strategy of financial sharing mode based on the goal of financial business integration, and points out the key links in the process of building financial sharing service to realize financial business integration. It is of great significance to promote the integration of business finance and business.
【作者单位】：中交第二公路工程局有限公司;
【分类号】：F406.72;F426.92
【正文快照】： 随着经济转型和产业升级,传统施工企业业务实现了多元化,规模得到了不断扩张,业务经营数量和范围不断增加,但其层层分级金字塔式的集中管理模式下效率低、决策缓慢、经营成本持续上升的不足也越为突显,很大程度上抑制了建筑企业快速反应及决策能力。因此,施工企业在业务快速发

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