浅谈财务共享中心会计管理模式存在的问题及对策.pdfVIP

浅谈财务共享中心会计管理模式存在的问题及对策 摘要：社会企业在经济发展趋势下，规模逐步扩大，跨区域分公司数量越来越多， 企业总公司与各分公司和下属子公司间的财务工作存在明显的差异性逐渐凸显。 而传统的会计管理模式受多种条件的束缚，无法妥善处理不同规模公司间的差异 与业务衔接，企业内部的整体协同效率差，缺乏必要的制度保障。为此，政府高 度重视管理会计机制建设，颁布专项指导意见，为彻底转变传统的运营模式，建 立财务共享中心，充分将企业的信息技术优势融入到财务管理工作当中，提高企 业分工的专业化水平，最大限度缩小企业内部财务管理工作效率的差异程度，实 现标准化流程，提高企业集成化的管理收益。本文通过对财务共享中心等相关整 体工作进行专业性阐述，根据目前财务信息系统与共享中心模式无法配套的突出 问题进行深入浅出地探索，对模式转换过程中存在的实际困难以及绩效考核制度 的可行性进行理论研究，同时，针对企业税收风险以及财务从业人员自身的综合 素养等相关问题深入剖析，为企业迅速提升财务共享中心服务水平提出可借鉴的 参考性意见与建议。 关键词：财务共享中心 、 优势 、问题及对策 Problems and Countermeasures of Accounting Management Mode in Financial Sharing Center. Abstract ：With the rapid development of domestic enterprise economy, the scale of enterprises is constantly expanded and branches are established across regions to enhance the competitiveness and industry influence of enterprises. However, the traditional accounting management model can not effectively solve the financial efficiency differences among the head office, branches and subsidiaries, and it is difficult to ensure that enterprises urgently improve the cooperation efficiency within enterprises in order to cope with the more intense market competition. By issuing the Guiding Opinions on Promoting the Construction of Management Accounting System in an All- round Way, the government can guide Chinese enterprises to change the disadvantages of the original traditional model by establishing a financial sharing center model, take advantage of the specialized division of labor and the advantages of information technology, reduce the efficiency differences in financial affairs within enterprise groups, and improve the integrated management efficiency through standardized financial workflow. This paper gives a general overview of the financial sharing center, and the problems faced by enterprises in constructing the financial sharing center at this stage, such as the inability of financial information system to match the financial sharing mode, the time requir