截止目前，我国依然处于构建财务共享服务中心的起始阶段，要想更好地发挥财务 共享服务中心的作用，对其实施有效、合理的绩效评估方案必不可少。绩效评价有利于 更好的发掘财务共享中心现存缺陷与问题，而及时根据问题做出改善和调整则是维护共 享服务中心长期可持续发展的关键。本文从定性和定量两个方面对绩效评价的方法、指 标的选取和权重计算等进行了深入分析。以平衡计分卡工具为基础，采用层次分析法确 定指标权重,构建财务共享服务中心绩效评价指标体系，并基于模糊分析法综合评估当 前财务共享服务中心的绩效情况，最后针对A公司现状对其财务共享服务中心绩效评价 的进一步完善提出建议。 目前A公司财务共享中心的绩效评价体系不完善，本文对中心的绩效评价体系进行 了重构，可以大大提升绩效评价的辐射层面和准确程度，同时对中心战略目标的达成具 有指导意义。A公司财务共享中心评价体系各具体维度有待进一步细化，战略层面可以 从建立考核指标优化流程，完善中心财务组织机构等入手，以提高中心绩效评价功能。 岗位绩效层面，中心可以区分不同人员设计更加全面的考核指标，将绩效考核同员工晋 升挂钩等，对绩效评价深层细化。软件适配层面，开发三方系统软件接口接入主系统， 实现数据交换，增加系统整合性和兼容性。总之，使得A公司财务共享服务中心绩效评 价体系更加丰富，中心更加有效的发挥其应有作用，进而促进企业发展。 关键词：财务共享服务中心，绩效评价，平衡计分卡，层次分析法 Ⅱ Abstract Up to now, building the financial shared service center (FSSC) in China still only in the initial stage. In order to make sure it can be more helpful for companies，it is essential to implement an effective and reasonable performance evaluation program. It can indicate the existing deficiencies and problems of the center, basing on that, it will be the key to stay the long-term sustainable development of the center by improvements and adjustments timely. The aspects of performance evaluation, selection of indicators and calculation of weights were analyzed in more depth based on qualitative and quantitative analysis. Then based on the balance scorecard tool, to build value system of FSSC. In addition, to measure this value system by using the analytic hierarchy process method. After that, evaluating the performance of FSSC comprehensively at the present situation through the fuzzy analysis method. Finally, according to the current situation of company A, present the further suggestions for the performance evaluation of its service center. The performance evaluation system of FSSC for A company is not enough know. This article explains how to rebuild the center performance evaluation system. It can be enhanced coverage level and accuracy of performance appraisal system. At the same time, it is significant for achieving the center strategic objectives. The dimension of FSSC of A company needs to elaborate further. It can be start with optimizing the process of building the indexes, improve the central financial organization in order to strengthen the function of center performance evaluation. On the performance level for each position, center system can design more comprehensive assessment indicators depends on different employee. For example, match performance appraisal with employee promotion, in-depth refine for performance evaluation. For the software adaptation, company can develop a three-party system software access to the main system to achieve data exchange and increase system integration and compatibility. Overall, the center performance evaluation of A company will be more abundant and financial shared service center can be shown greatest advantage to promote company’s development. Key words: Financial Shared Service center, Performance Evaluation, Balanced scorecard, Analytic Hierarchy Process Ⅲ 目 录 第一章 绪论 .............................................................. 1 1.1选题背景与研究意义 .................................................. 1 1.1.1选题背景 ........................................................ 1 1.1.2研究的目的及意义 ................................................ 2 1.2国内外研究综述 ...................................................... 3 1.2.1国外文献综述 .................................................... 3 1.2.2国内文献综述 .................................................... 5 1.2.3国内外文献评述 .................................................. 6 1.3研究内容与方法 ...................................................... 7 1.3.1研究内容 ........................................................ 7 1.3.2技术路线 ........................................................ 8 1.3.3研究方法 ........................................................ 9 1.4研究创新点 .......................................................... 9 1.5本章小结 ........................................................... 10 第二章 相关理论和方法介绍 ............................................... 11 2.1财务共享服务中心 ................................................... 11 2.1.1财务共享服务中心的内涵 ......................................... 11 2.1.2财务共享服务中心的演进和发展 ................................... 11 2.1.3财务共享服务中心的业务模式 ..................................... 12 2.1.4财务共享服务中心的特点 ......................................... 14 2.2绩效评价 ........................................................... 14 2.2.1绩效评价的涵义 ................................................. 15 2.2.2现代绩效评价常用方法 ........................................... 15 2.3财务共享服务中心绩效评价 ........................................... 16 2.4理论基础 ........................................................... 17 2.4.1规模经济理论 ................................................... 17 2.4.2流程再造理论 ................................................... 18 2.4.3扁平化理论 ..................................................... 18 2.4.4业财融合理论 ................................................... 19 2.4.5协同理论 ....................................................... 19 2.5本章小结 ........................................................... 20 第三章 A公司财务共享服务中心绩效评价现状分析 ............................ 21 3.1公司概况 ........................................................... 21 3.2公司财务共享服务中心概况及成效 ..................................... 21 3.3财务共享服务中心绩效评价现状 ....................................... 22 Ⅳ 3.4财务共享服务中心绩效评价存在的问题 ................................. 24 3.4.1中心战略层面 ................................................... 24 3.4.2岗位绩效层面 ................................................... 24 3.4.3软件适配层面 ................................................... 25 3.5本章小结 ........................................................... 25 第四章 A公司财务共享服务中心绩效评价体系构建 ............................ 26 4.1财务共享服务中心战略分析 ........................................... 26 4.1.1明确财务共享服务中心战略目标 ................................... 26 4.1.2绘制财务共享服务中心战略地图 ................................... 26 4.2基于平衡计分卡的战略分解和绩效评价指标选取 ......................... 27 4.2.1绩效评价指标选取原则 ........................................... 27 4.2.2指标的初步确定 ................................................. 28 4.2.3指标信度分析和确定 ............................................. 31 4.3基于APH层次分析法的指标权重确定 ................................... 32 4.3.1建立分层的分析结构模型 ......................................... 32 4.3.2构造判断矩阵并求解 ............................................. 33 4.4对A公司财务共享服务中心绩效的模糊综合评价 ......................... 36 4.5本章小结 ........................................................... 39 第五章 完善A公司财务共享服务中心绩效评价的建议 ......................... 40 5.1 中心战略层面 ....................................................... 40 5.1.1建立考核指标优化流程 ........................................... 40 5.1.2完善中心财务组织机构 ........................................... 40 5.1.3实行会计制度多元化管理 ......................................... 40 5.2 岗位绩效层面 ....................................................... 41 5.2.1结合BSC区分不同人员全面设计考核指标 ...