得力公司“轻资产”模式财务共享服务中心建设

发布时间：2018-06-17 19:27

本文选题：得力公司 + 财务共享服务中心　；参考：《会计之友》2016年20期

【摘要】：财务共享服务中心(Financial Shared Service Center)是近年来发展并流行起来的财务管理模式,优势在于其规模效应下的成本降低、财务管理水平及效率提高和企业核心竞争力提升。常规模式的财务共享服务中心建设,在信息系统、数据管理方面需要较高的前期投入,不利于在中、小型集团公司普及。文章以得力公司财务共享服务中心建设为案例,详细阐述了"轻资产"模式的共享中心组织结构设计、软硬件配置、业务流程梳理、流程运作及人才培养;阐述跨区域财务核算过程中,通过强化"业务财务责任制"、设计合理的财务权限和单据传递流程,保证核算效率、控制内控风险。得力公司实践结果表明,"轻资产"模式适合中小型集团公司"低投入、高成效"为原则的财务共享服务建设。
[Abstract]:The Financial Sharing Service Center (Financial Shared Service Center) is a financial management model developed and popular in recent years. The advantage lies in the reduction of cost under its scale effect, the improvement of financial management level and efficiency and the promotion of the core competitiveness of the enterprise. The construction of the regular mode of the financial sharing service center, the information system and the data management party The paper takes the construction of the Financial Sharing Service Center of the company as a case, expounds the design of the organizational structure of the sharing center of the "light assets" model, the configuration of the software and hardware, the business process, the flow process and the training of talents, and expounds the process of cross regional financial accounting. By strengthening the "business financial responsibility system", a reasonable financial authority and a document transfer process are designed to guarantee the efficiency of accounting and control the risk of internal control. The practice results of the company have shown that the "light assets" model is suitable for the construction of the financial sharing service of "low investment and high efficiency" in the medium and small group company.
【作者单位】：得力集团有限公司;
【分类号】：F426.8;F406.7

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