全球化经济及信息技术迅猛发展，越来越多的集团公司应运而生，企业在实行集 团化经营之后, 管理层级日益复杂、组织行为逐渐僵化，直接导致管理成本急剧增加。 除此之外，随着企业经营范围扩大，公司内部管理层级增加，核算主体也分散在全国 各地，且由于各地经营业务差异，会计主体核算原则、核算方法及标准不同，集团内 部的财务数据没有可比性，且由于财务报告层次多，流程长，速度慢，会计数据分散， 上级领导和下属信息不对称，造成财务数据易错且透明度低，集团决策层对公司的控 制力减弱，易形成管理失控风险。而且财务人员将大量的工作精力投入到财务核算当 中，对业务支撑、决策支撑的时间及能力有限，导致企业无法适应快速发展的市场。 如此严峻的财务管理问题制约了企业集团战略目标的发展和落地，因此，企业的数字 化管理转型已迫在眉睫，企业要发展，必须转变财务管理模式，使业务财务和支持服 务进行整合，实现财务核算及支持服务的标准化、流程化、集中化，从而降低运营成 本、提升服务质量、创造更大价值。 财务共享中心建设是转型的开端与基础，承载着财务专业知识和公司业务基础的 业务规范化、流程标准化、系统自动化、办公无纸化、服务全球化的职责与使命。财 务会计工作转型就是将会计工作划分为日常核算职能和管理会计职能，让会计人员通 过财务共享，把分散的、能够统一标准的基础核算工作进行集中，利用信息技术及流 程梳理等手段，让财务人员释放更多的时间去进行预算分析和资金、税务、财务的筹 划及风险的控制等更有价值的工作，通过共享中心这样的内部组织建设，实现财务有 效支持与承接企业战略落地。 所以，财务共享中心是企业管理转型的第一步。截止 目前，全球 500 强公司中 80%已实现财务共享，但在国内，财务共享实践及理论研究 还处在逐步探索阶段，无可避免在引入这样新型的财务管理模式之后，会面临诸多问 题，其中绩效管理问题是亟待解决的问题之一。绩效管理是提升企业运营效率、改善 企业运营的重要措施，也是实现人员管理的重要手段，所以建立一套系统、有效科学 的财务共享绩效体系，是达成财务转型目标，支持财务共享持续优化和提升人员综合 素养的必经之路，具有十分重要的作用和现实意义。 本文通过对 MN 集团财务共享服务中心绩效体系构建的分析，采用理论分析法、 实例研究法、图表分析法，介绍财务共享服务模式及企业绩效管理的相关概念，分别 从体系构建框架、过程执行两个维度介绍 MN 财务共享服务中心绩效体系，并总结出 MN 财务共享中心绩效管理执行过程中的亮点及问题，深度剖析产生问题的原因和解 决措施。 第一部分：深入剖析研究背景、意义，以及国内外相关研究现状，详细对本研究 的内容和方法进行阐述。内蒙古工业大学硕士学位论文 II 第二部分：详细阐述了财务共享绩效的概念，分别介绍了财务共享、绩效管理及 财务共享绩效的定义及相关理论知识。 第三部分：由前面财务绩效的理论引出 MN 集团财务共享绩效的现状、定位、目 标、构成、执行及亮点。 第四部分：深入解读 MN 集团财务共享绩效存在的问题及原因分析。通过访谈调 查的形式发现存在的问题：一、财务共享绩效信息整合程度低，绩效内容考核繁杂， 不易操作；二、财务共享绩效缺乏全面落实，执行中存在偏差；三、绩效过程缺乏有 效沟通，无法真正意义达到双向满足；四、绩效机制与员工诉求不完全契合，不能完 全调动员工工作积极性等一系列现实问题。 第五部分：针对 MN 集团财务共享服务中心绩效体系执行过程中存在的问题提出 解决措施，主要措施有：一、整合绩效管理体系信息；二、完善绩效指标加强绩效管 理；三、建立互动式绩效面谈反馈流程；四、强化绩效核心文化提高员工敬业度；五、 持续推广签订服务水平协议提升绩效水平。 第六部分：结论——笔者希望能够通过对 MN 集团财务共享中心绩效体系的介绍 及现存问题的分析对其他企业带来一些可借鉴的作用。 关键词：MN 财务共享服务；共享绩效管理体系；平衡计分卡；绩效指标内蒙古工业大学硕士学位论文 III Abstract More and more group companies are built under the rapid development of global economics and information technology. The layers of management become more complicated and the regulation way is inflexible gradually after the enterprises execute the collectivized management. They lead to the cost of management increasing sharply. Besides, it would be easy to form the risk of uncontrolled movement. Because the company's internal management levels increase and the accounting subject also scatter all over the country with the growing enterprise business scope. Also, the group internal financial data is incomparability due to the differences across business accounting entity , accounting principles ,accounting methods and standards. Due to multiple levels of financial reports and long process and slow speed, accounting data dispersion, information asymmetry between superiors and subordinates, it caused financial data is wrong easily and with low transparency and weakened the control of company by group leader. In addition, financial staff put a lot of work and energy into financial accounting. They have limited time and ability to provide support for business and decision-making, which makes the enterprise unable to adapt to the rapidly developing market. The serious financial management problems restricted the development and execution for strategic goals of group company. Therefore, the enterprise is obliged to transform to digital management. An enterprise must change the financial management mode if it wants to develop. It should integrate the business accounting and supporting services. So financial accounting and supporting services to realize standardization and process and centralization. Thus, the enterprise could reduce the operating costs, improve service quality and create greater value. The construction of financial sharing center is the beginning and foundation of transformation. It undertakes the responsibilities and missions of business normalization, process standardization, system automation, office paperless and service globalization of financial professional knowledge and business foundation of the company. Transformation is that the financial and accounting work could be divided into daily accounting function and accounting management function. To make accounting staff centralize the dispersed and be able unified the basic accounting work through financial Sharing. Utilizing the means such as information technology and process, for financial staff to release more time to budget analysis and fund, tax, financial planning, risk controlling and more valuable work. By sharing center such internal organization construction, realizes the effective financial support and bear the strategy execution for the enterprise. Therefore, financial sharing center is the first step of enterprise management transformation. Up to now, 80% of内蒙古工业大学硕士学位论文 IV the global top 500 companies have realized financial sharing. But in China, the practice and theoretical research of financial sharing is still in the stage of gradual exploration. It is inevitable to have many problems after the introduction of such a new financial management mode, among which performance management is one of the most urgent problems to be solved. Performance management is an important measure to improve enterprise’s efficiency and operation. Also, it is an important method of personnel management. So, to establish a systematic, effective and scientific financial sharing performance system is a necessary path to achieve the goal of financial transformation and support financial sharing optimization and improve the personnel comprehensive qualities. It plays an important role and realistic significance. This article introduced the financial Shared services model and enterprise performance management related concepts through MN group financial Shared services center performance system construction analysis, using theory analysis and case study method, chart analysis. It introduced MN financial Shared services center performance system by recommending respectively from two dimensions of system frame and the process execution. It also sums up the bright spots and problems of MN financial sharing center in the process of performance management implementation and analyze the cause of problems deeply and solutions. The first part: mainly carries on the depth analysis to the research background, the significance and the domestic and foreign present situation. It elaborates research content and method for this article. The second part: minutely elaborates the concept of financial sharing performance and introduces the definition and relevant theoretical knowledge of financial sharing, perfor