财务共享在信息服务业中的应用价值刍议

发布时间：2018-05-09 01:11

  本文选题：财务共享服务 + 信息服务业　； 参考：《财务与会计》2017年05期

【摘要】：正1.财务共享服务增加了信息服务企业集团的管控力度。建立财务共享服务中心后,各个预算责任主体的基础核算上移到集团总部,通过预算系统与核算系统的联动,可以生成实时预算执行报表,提高了集团总部对于分支主体预算执行情况的掌握程度。与此同时,通过信息技术,预算管理可以大幅深入和细化。从预算指标来看,可以扩展到各个明细科目,甚至可以具体到某张会计凭证;从预算主体来看,可以扩展到分支主体的二级部门,乃至于具体某位员工。
[Abstract]:Regular 1. Financial sharing services increased the management and control of information services enterprise groups. After the establishment of the financial sharing service center, the basic accounting of each budget responsibility subject is moved to the headquarters of the group. Through the linkage between the budget system and the accounting system, the real-time budget execution report can be generated. Improved the group headquarters for the branch of the main budget implementation of the degree of mastery. At the same time, through information technology, budget management can be greatly in-depth and detailed. From the point of view of budget indicators, it can be extended to each subtitle, or even to a certain accounting voucher; from the perspective of budget main body, it can be extended to the secondary department of the branch main body, and even to a specific employee.
【作者单位】： 中国银联股份有限公司;
【分类号】：F719;F715.5
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本文编号：1863904