可持续发展视角下的财务共享中心管控风险研究——以q公司为例-research on control risk of financial sharing center from the perspective of sustainable development - taking q company as an example.docx

中文摘要在经济全球化的浪潮中，越来越多企业为了保持自身竞争力，并在激烈的竞 争中更好地发展，不断扩大自身规模和影响力。为了应对规模扩大带来的人员增 长、业务标准不统一、工作效率低下等问题，许多企业选择共享服务作为加强管 理的途径。虽然企业能够通过共享实现专业化分工和规模效应，获得业务标准化、 工作效率提升、管理水平提高等收益。但在共享服务的实施和发展过程中，企业 也不得不面对一系列企业变革带来的管控风险。管控风险产生的深层次原因是什 么、如何避免管控风险并促进共享中心和企业的持续发展，都是值得思考和探索 的。本文采取案例分析的方法，从以下方面开展研究。第一，在可持续发展视角 下，分析共享中心对财务部门、业务部门和企业发展的影响，探索共享中心的管 控风险；第二，针对财务共享服务中心的管控风险，从共享中心和企业的持续发 展出发，提出可行的应对规划，以降低实现共享过程中的管控风险。本文分析财 务共享服务中心对企业整体的影响，探索财务共享服务中心与企业共同发展之路， 有助于我国企业正确认识共享中心的定位与发展方向，而非只关注业务执行层面 的风险，从而让共享中心更好地为企业的长期发展提供支撑。关键词：财务共享，管控风险，可持续发展IABSTRACTMore and more enterprises expand their scale and influence for keeping competitiveness and better development in global economic development. In order to cope with the staff growth pressure, different standard and efficiency decline problem, many companies establish shared and service center to improve management via specialization division of labor and scale effect. However, some enterprises have management risks with the implementation of shared service. In this circumstance, some questions are worth of introspection, for example, what the nature of management risks is and how to solve these problems and achieve sustainable development.Studying on cases, this paper focus on follow aspects: firstly, analyzing the influence of implementing financial shared service center on financial department, operating department and the whole company and expositing management risks from the perspective of sustainable development; secondly, based on sustainable development, put forward long-term countermeasures for optimization according to the management risks in the process of financial shared service center implementation. This paper concentrate on influence on the whole company and common development of financial shared service center and corporation, which could help management not only focus on normal operation, but also precisely recognize the positioning and pathway of financial shared service center to support company’s sustainable development.Key words: