财务共享服务中心在我国企业有效运行的保障措施研究  

Research on the safeguard measures for the effective operation of the financial shared service center in Chinese enterprises

作　　者：田莉杰[1] 刘冰 刘丽 TIAN Li-jie;LIU Bing;LIU Li(College of Economics and Management,Qingdao University of Science and Technology,Qingdao 266061,China;Auditting Division,Qingdao University of Science and Technology,Qingdao 266061,China)

机构地区：[1]青岛科技大学经济与管理学院,山东青岛266061 [2]青岛科技大学审计处,山东青岛266061

出　　处：《青岛科技大学学报（社会科学版）》2018年第3期36-40,共5页Journal of Qingdao University of Science and Technology(Social Sciences)

摘　　要：目前,财务共享服务中心在我国企业的运行中存在前期准备不充分、部分控制活动失效、与分支机构财务活动脱节、传统财务人员转型困难等不足之处。我国企业可以采取完善前期评估与准备、强化内部控制体系、建设标准化业务流程、组织整合人力资源等措施以保障财务共享服务中心的有效运行。In the operation of Chinese enterprises, the financial shared services center has some deficiencies, such as inadequate preparation at the early stage, failure to control partial activities, disconnection from financial activities of branched, and the difficulty in transforming traditional financial personnel. Chinese enterprises can take measures such as perfecting the pre-evaluation and preparation, strengthening the internal control system, building the standardized business processes, and organizing and integrating human resources to ensure the effective operation of financial shared service centers.

关 键 词：财务共享服务中心 内部控制体系 标准化业务流程 

分 类 号：F275[经济管理—企业管理]