BW公司财务共享服务面临的问题及对策

发布时间：2018-04-14 05:09

本文选题：财务共享 + 服务中心　；参考：《商业经济研究》2017年04期

【摘要】：2016年6月财政部颁布了《管理会计基本指引》,该指引强调管理会计创新工具要为企业决策提供支持。本文从BW公司财务共享服务中心的运行现状出发,对该公司财务共享服务中心的建设、目前面临的问题及改进对策进行了分析和探讨。BW公司财务共享中心运行在风险管控、决策支持等方面取得了显著效果,但也应该看到财务共享服务中心面临的挑战多种多样。希望通过本文的研究,对其它企业在实施和完善财务共享服务中心等管理会计创新工具方面具有启发及借鉴意义。
[Abstract]:In June 2016, the Ministry of Finance issued the basic guidelines for Management Accounting, which emphasizes the importance of innovative tools for management accounting to support corporate decision-making.Based on the current situation of the financial sharing service center of BW Company, this paper analyzes the construction of the financial sharing service center of BW Company, the problems faced and the improvement countermeasures, and discusses the risk management and management of the financial sharing center of BW Company.Decision support has achieved remarkable results, but it should also be seen that the challenges faced by the Financial sharing Service Center are diverse.It is hoped that the research in this paper will be helpful to other enterprises in implementing and perfecting the innovative tools of management accounting such as financial shared service center.
【作者单位】：新疆财经大学会计学院;北京大学光华管理学院;
【基金】：国家自然科学基金项目(71562030) 国家社科基金重大项目“国家治理视角下国有资本经营预算制度研究”(14ZDA027) 新疆自治区社科基金项目(2015BJY023) 北京工商大学国有资产管理协同创新中心项目(GZ20130801)的阶段性研究成果
【分类号】：F275

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