现代物流企业财务共享服务中心构建策略研究  

Research on the Construction Strategy of Financial Shared Service Center of Modern Logistics Enterprises

作　　者：张英 刘映余 ZHANG Ying;LIU Ying-yu(School of Economics&Management,Hubei University of Technology,Wuhan 430068,China)

机构地区：[1]湖北工业大学经济与管理学院,湖北武汉430068

出　　处：《物流工程与管理》2021年第10期121-123,共3页Logistics Engineering and Management

基　　金：国家社科基金后期资助项目(18FJY007)。

摘　　要：财务共享服务中心作为一种新型的财务管理模式,为现代企业特别是集团企业在提高效益、加强管控、业务梳理与集中等方面发挥出愈来愈重要且无可取代的作用。结合我国物流企业发展现状,区分初创、过渡、成熟三个构建阶段,阐述物流企业财务共享服务中心的构建策略,并提出相匹配的组织框架设计与技术保障机制,以期为我国物流企业科学构建财务共享服务中心提供有益参考。As a new type of financial management mode,the financial shared service center plays an increasingly important and irreplaceable role for modern enterprises,especially group enterprises,in improving efficiency,strengthening management and control,business combing and concentration.The article combines the development status of China s logistics enterprises,distinguishes the three construction stages of start-up,transition,and maturity,expounds the construction strategy of the financial shared service center of logistics enterprises,and proposes a matched organizational framework design and technical guarantee mechanism,in order to provide useful reference for China s logistics enterprises to scientifically construct financial shared service centers references.

关 键 词：物流企业 财务共享服务中心 构建策略 

分 类 号：F259.23[经济管理—国民经济]