财务共享背景下的企业管理会计信息系统构建研究  

Research on the Construction of Enterprise Management Accounting Information System under the Background of Financial Sharing

作　　者：吴晔[1] WU Ye(Zhejiang Vocational and Technical College of Commerce,Hangzhou 310053,Zhejiang)

机构地区：[1]浙江商业职业技术学院,浙江杭州310053

出　　处：《江苏商论》2025年第4期35-39,44,共6页Jiangsu Commercial Forum

摘　　要：目前中国部分大型企业已投入并启用企业财务共享中心。而对于管理会计的信息共享却未被完全认可,未能在推进财务共享的同时加以实现。构建管理会计信息系统还有很长一段路要走。本文在财务共享的视角下,对财务共享服务中心进行优化。依托流程重塑理论、数据驱动理论、资源配置理论等,阐述管理会计信息化建设的可行性与必要性,企业管理层信息决策需求以及财务共享中心对管理会计的支持作用。分析财务共享中心模式下管理会计信息化的实施路径,对管理会计信息化展开研究,提出建设企业财务信息数据、革新管理理念与模式的对策建议。Currently,some large enterprises in China have invested in and put into use enterprise financial shared centers.However,the information sharing of management accounting has not been fully recognized,and it has not been achieved while promoting financial sharing.There is still a long way to go in building a management accounting information system.This article optimizes the financial shared service center from the perspective of financial sharing.Based on process reengineering theory,data-driven theory,resource allocation theory,etc.,this paper elaborates on the feasibility and necessity of information construction in management accounting,the information decision-making needs of enterprise management,and the supporting role of financial sharing centers in management accounting.Analyze the implementation path of management accounting informatization under the financial shared center model,conduct research on management accounting informatization,and propose countermeasures and suggestions for building enterprise financial information data and innovating management concepts and models.

关 键 词：财务共享中心 管理会计 信息化系统 构建 

分 类 号：F23[经济管理—会计学]