财务共享服务中心运营优化对策研究-以阿里巴巴为例.docxVIP

PAGE PAGE 3 财务共享服务中心运营优化对策研究——以阿里巴巴为例 摘要 随着我国经济的发展和社会进步，越来越多的公司选择将财务共享服务视作企业财务管理手段。财务共享服务中心正是这种新型的管理模式实施的载体，当企业在国内建立并投入使用了财务共享服务中心之后，就会明显地发现其可以大大降低企业财务成本、减少风险、提升运营效率、增强组织的灵活性和保障信息共享的速度与服务质量等诸多方面均拥有出色的能力。财务共享服务中心的经营管理模式即对每个业务单位的会计决策、监督审查、资金支付等普遍性的活动实施归档并集中总结，同时在此过程中又能够对预算、核算、业绩分析等事项做到实时动态的监控，从而能够使得公司和管理人员可以直观地关注企业核心部门的经营状况和其经营成果。财务共享服务中心的特点是其具备传统的财务办公处理模式所不能拥有的高响应、低费用、小风险、大透明性。阿里巴巴作为中国第一批投入建立自己的财务共享服务中心的创始人和先驱之一，在其财务共享服务中心的开发和应用推广过程中已经积累了丰富的知识和经验，并成功地证明这种技术是一种高效、快捷和进步的财务管理创新手段。 本文以阿里巴巴为例，在阐述相关理论的基础上，对共享服务中心运营进行探究，指出其存在相应的信息技术不够成熟、财务人才缺失且流失率高、集团业务考核机制不完善的问题。提出加强企业在信息技术方面的应用、优化企业财务人才管理、建立适应财务共享中心的绩效考评体系等对策。希望通过本文的分析，可为其他企业实行财务共享提供借鉴。 关键词：财务共享服务中心，管理模式，内部控制，规模经济 Research on Operation Optimization Strategy of Financial Shared Service Center -- Taking Alibaba as an Example Abstract With the development of Chinas economy and social progress， more and more companies choose to regard financial sharing service as a means of corporate financial management. Financial Shared services center is the carrier of this new type of management mode， when enterprises establish and put into use in China after financial Shared services center will have obviously found that it can greatly reduce the enterprise financial cost， reduce risk， improve the operation efficiency and enhance the flexibility of organization and guarantee the speed of information sharing and service quality has many aspects， such as well Ability. Financial Shared services center management pattern is to each business unit accounting decision-making， supervision and examination， fund payment activities implementation such as universality， filing and concentration， and at the same time in the process of budget， accounting and performance analysis achieves real-time dynamic monitoring， which can make the company and managers can directly focus on the enterprise core departments The business situation and its operating results. The characteristics of financial shared service center are that it has high response， low c