基于DEA模型的财务共享服务实施效率评价研究  

Research on Evaluation of Implementation Efficiency of Financial Shared Service Based on the DEA Model

作　　者：古展超 GU Zhanchao(Guilin University of Electronic Technology,Guilin 541004,China)

机构地区：[1]桂林电子科技大学,广西桂林541004

出　　处：《商业观察》2024年第19期21-24,共4页BUSINESS OBSERVATION

摘　　要：近年来,随着国际政治和经济形势的剧烈变动,我国经济发展进入了更复杂的阶段。在外界环境发生巨大变动的背景下,我国企业已经开始自我革新,以探寻新的发展方式。在财务方面,最重要的就是财务共享服务的实施和应用。通过构建新的财务共享服务效率评价体系,文章将探究我国集团式企业建立财务共享服务效率的改善情况,为即将引入和实施财务共享服务的企业提供帮助,为已经实施财务共享服务的企业提供方案和经验借鉴。In recent years,with the great change of the international political and economic situations,the economic development in China has also entered a more complex stage.Under the great changes of the external environment,Chinese enterprises begin to innovate to find new development ways.In terms of finance,the most important thing is the implementation and application of financial shared service.Through the construction of a new financial shared service efficiency evaluation system,this paper probes into the improvement of the efficiency of group enterprises in establishing financial shared service,in order to provide help for enterprises that are about to introduce and implement financial shared service,and provide solutions and experience references for enterprises that have implemented financial shared service.

关 键 词：财务共享服务 实施效率 DEA分析法 

分 类 号：F275[经济管理—企业管理] TP311.13[经济管理—国民经济]