我国跨国公司财务管理模式的转型:财务共享服务  

Transformation of Financial Management of Multinational Corporations in China:Financial Sharing Service

作　　者：李菊容[1] LI Ju-rong(School of Economics and Management,Nanchang Hangkong University,Nanchang 330063,China)

机构地区：[1]南昌航空大学经济管理学院,南昌330063

出　　处：《南昌航空大学学报（社会科学版）》2020年第4期65-72,共8页Journal of Nanchang Hangkong University(Social Sciences)

基　　金：2016年江西省普通本科高校中青年教师发展计划访问学者专项资金(赣教办函〔2016〕109)。

摘　　要：在移动网络和大数据时代的良好技术支撑以及国家相关政策的指引背景下,我国跨国公司的财务管理将全面转型进入财务共享服务新模式。在财务共享服务中心建设的具体实施过程中,通常会涉及到四个关键点,即建立战略分布框架、组织管理架构、业务流程再造和系统平台搭建。建设成败的关键点是业务流程再造。跨国公司财务共享服务中心建成后及时提供的标准化财务数据,是其未来全球管理会计体系构建的数据基础。Under the background of good technical support in the era of mobile networks and big data and the guidance of relevant national policies,the financial management of China’s multinational companies will be fully transformed into a new model of financial sharing services.In the specific implementation process of the construction of the financial shared service center,it usually involves four key points:the establishment of strategic distribution framework,organizational management structure,business process reengineering and system platform construction.The key to the success of construction is business process reengineering.The standardized financial data provided by the financial sharing service center of the multinational company in time is the data basis for the construction of its global management accounting system in the future.

关 键 词：跨国公司 财务共享服务 流程再造 

分 类 号：F275.5[经济管理—企业管理]