财务共享服务中心实施效率及影响因素研究——以央企上市公司为例  

Implementation Efficiency and Influencing Factors of Financial Shared Service Center:A Case Study of Listed Companies of Central Enterprises

作　　者：牛艳芳[1] 王寒雪 李超越 任怡然 NIU Yanfang;WANG Hanxue;LI Chaoyue;REN Yiran(School of Accounting,Shandong University of Finance and Economics,Jinan 250014,China)

机构地区：[1]山东财经大学会计学院,山东济南250014

出　　处：《山东财经大学学报》2023年第3期86-97,共12页Journal of Shandong University of Finance and Economics

基　　金：国家社会科学基金项目“新形势下大数据审计能力的结构、测度和提升路径”(20BJY033)。

摘　　要：基于数据包络分析法对财务共享中心(FSSC)实施效率进行评价分析,从技术、组织与环境因素框架归纳FSSC实施效率的影响因素,运用Tobit回归模型分析各因素的影响程度。分析结果表明,央企上市公司实施FSSC的效率分化现象严重,不同企业间实施质量差距较大。从影响因素来看,FSSC建设数目、供应商数目、子公司数目、内部控制缺陷和市场竞争度对于央企上市公司实施FSSC均具有反向影响,行业集中度对于央企上市公司实施FSSC具有正向影响。据此建议企业在建立与运营FSSC过程中需加强企业间联系,寻找标杆学习对象;加强新技术应用,不断创新升级FSSC;动态配置FSSC的建设数目和子公司数目;建立完善的供应商管理体系;引入或培养复合型人才,完善企业内部控制体系。Based on the data envelopment analysis method,this study evaluates and analyzes the implementation efficiency of the Financial Sharing Center(FSSC),summarizes the influencing factors of FSSC implementation efficiency from the framework of technical,organizational and environmental factors,and analyzes the influence degree of each factor by using Tobit regression model.The analysis results show that the efficiency differentiation of FSSC implementation in listed companies of central enterprises is severe with a significant difference in implementation quality between different enterprises.From the perspective of influencing factors,the number of FSSC construction,the number of suppliers,the number of subsidiaries,internal control deficiency and market competition degree have a reverse impact on FSSC implementation in the listed companies of central enterprises while the industry concentration ratio has a positive impact on FSSC implementation in the listed companies of central enterprises.Accordingly,it is suggested that enterprises should strengthen inter-enterprise connection in the process of establishing and operating FSSC and find out benchmark learning objects,strengthen the application of new technology and continuously innovate and upgrade FSSC,dynamically configure the number of FSSC construction and subsidiaries,establish a perfect supplier management system,introduce or cultivate composite talents,and improve the internal control system of the enterprises.

关 键 词：央企上市公司 财务共享服务中心 实施效率 数据包络分析 

分 类 号：F279.15[经济管理—企业管理]