大数据背景下企业财务共享服务中心建设的研究  

Research on the Construction of Enterprise Financial Sharing Service Center under the Background of Big Data

作　　者：余沁馨 何媛[1] 

机构地区：[1]西京学院会计学院,陕西 西安

出　　处：《国际会计前沿》2022年第2期88-95,共8页Frontiers of International Accounting

摘　　要：大数据背景下,企业财务共享服务逐渐成为企业财务管理的一种创新模式。它在管控、效率和质量等方面已逐步被更多的企业所认可,呈现出欣欣向荣之态。本文首先介绍了国内外研究现状,然后对企业财务共享服务中心的优势和驱动因素进行探讨。接着梳理其发展现状,并提出了优化企业财务共享服务中心的建议和意见。最后深入分析不同模式下企业财务共享服务中心的建设研究,为中国企业提供发展经验和启示。Under the background of big data,enterprise financial sharing service has gradually become an innovative modelof enterprise financial management. It has been gradually recognized by moreenterprises in terms of control, efficiency and quality, showing a thrivingstate. This paper first introduces the research status at home and abroad, andthen discusses the advantages and driving factors of enterprise financial sharingservice center. Then it combs its development status, and puts forwardsuggestions and opinions on optimizing the enterprise financial sharing servicecenter. Finally, it deeply analyzes the construction of enterprise financial sharingservice center under different modes, so as to provide development experienceand enlightenment for Chinese enterprises.

关 键 词：大数据 财务管理模式 企业财务共享服务中心 

分 类 号：F27[经济管理—企业管理]