Y公司财务共享中心绩效体系的构建研究.pdfVIP

Y 公司财务共享中心绩效体系的构建研 究 摘 要 21 世纪是一个大数据爆炸式发展的时代，先进的信息技术，精简高效地办 公程序也不断融入财务管理中。企业之间的收购合并、海外业务的扩张也成为常 态。企业组织结构拖沓、管控效率低、业财分离等问题也越来越多。近几年财务 共享模式赢得了更多大型企业的关注和认可，与此同时，怎么判断企业采取财务 共享取得了有效成就，财务共享给企业带来的收益怎么去衡量，衡量内容又该包 括那些等都受到了广泛关注。目前各个企业都有属于自己的财务共享中心的绩效 评价方式，分析财务共享中心的绩效体系现状，深入了解分析，可以帮助实现财 务共享的价值。 本文首先写明了研究背景及意义，整理了国内外的相关文献，对研究内容和 创新点也做出了一定的说明；其次总结了财务共享的概念和特点，写明本文所运 用到的绩效管理的相关理论；随后介绍了 Y 公司财务共享中心的发展历程、绩 效评价体系现状；并以 Y 公司财务共享中心为例，在原本的绩效体系基础上， 以平衡计分卡为基础构建财务共享中心绩效评价体系，并进行分析评价；最后对 案例的财务共享绩效实施评价，结合现状分析成功经验同时提出建议。 本文以平衡计分卡为指导，构建的绩效指标体系面向业财融合型财务共享中 心，完善了现有财务共享中心绩效体系中的薄弱方面。为财务共享中心转型提供 了小小建议，希望能对同行业或其他企业财务共享中心绩效评价这一领域的应用 研究有所启发。 关键词：财务共享中心；绩效评价；平衡计分卡；层次分析法 I ABSTRACT The 21st century is an era of big data explosive development, advanced information technology, streamlined and efficient office procedures are also constantly integrated into financial management. Mergers and acquisitions between enterprises and the expansion of overseas business have also become the norm. There are also more and more problems such as organizational structure procrastination, low control efficiency and separation of industry and wealth. In recent years, the mode of financial sharing has gained more attention and recognition from large enterprises. At the same time, how to judge the effective achievement of financial sharing, how to measure the income brought by financial sharing to enterprises, and how to measure the content including those have attracted wide attention. At present each enterprise has its own money The performance evaluation method of the service sharing center, analyzing the current situation of the performance system of the financial sharing center, and deeply understanding th