摘要
摘要
N集团财务共享中心自建成以来，一直作为地方国企财务战略转型的排头
兵，在财务管理领域实践着新的突破。随着集团规模的扩大，多元化战略选择
进一步扩大了行业范围，组织结构也越来越复杂，市场的快速变化给集团带来
更多的挑战，竞争的加剧要求集团对市场做出更快的反映。N集团通过实施财务
共享管理，从提升后端的管理能力来满足前端市场的需求，以提升集团整体管
控能力，促进企业绩效的提升。
本文主要从N集团实施财务共享对母、子公司及集团绩效影响这一视角来
分析N集团财务共享实施的效果，找到N集团财务共享实施改进的方向。通过
财务及非财务指标，从业财融合度、资本管理效率、财务绩效及集团管控效率
四个方面，剖析财务共享对母、子公司及集团的绩效影响，发现N集团实施财
务共享对母公司、子公司及集团的绩效都产生了促进提升的作用，ERP的快速推
广及落地，第三方支付手段、电子发票的普及，以及BI技术的发展，都为N集
团财务共享中心的建设打下了坚实的基础。从目前的分析来看，集团财务共享
服务通过标准化流程和规范化管理，增强了管控能力，在整合资源、降低成本、
提高效率、减少经营风险方面都有提升，还能有效切断财务人员与业务人员的
舞弊途径，同时也提高了资金存有量盈余的投资收益，实现对资金的实时管控，
提升了资金支配灵活性。但在财务共享中心建设初期，还是出现了业务流程设
置不完善，会计信息质量粗放，业财融合度不够深入，管理成本短期增长的情
况，并且在集团预算管理方面，基于财务共享平台的全面预算管理，让企业预
算执行也失去了一些灵活性，财务共享中心财务风险也随着业务的集中逐渐增
大。针对集团实施财务共享的实际情况，认为通过提升集团财务共享会计信息
质量，深化共享的业财融合度，完善管理会计报告，提升预算执行效率、加强
风险控制以及加强集团财务人员队伍建设，可以有效改善集团实施财务共享对
企业绩效的影响。本文旨在对N集团财务共享中心的建设提出一些有效的改进
建议，以促进集团企业绩效的提升，希望能为N集团财务服务的可持续发展起
到一定的推动作用。
关键词：企业集团；财务共享；公司绩效
I

Abstract
Abstract
Since its establishment, the N Group Financial Sharing Center has been a
pioneer in the financial strategic transformation of local state-owned enterprises, and
has made new breakthroughs in the field of financial management. With the
expansion of the group's scale, diversified strategic choices have further expanded the
scope of the industry, and the organizational structure has become more and more
complex. The rapid changes in the market have brought more challenges to the group.
The intensified competition requires the group to make a faster response to the market.
reflect. N Group implements financial sharing management to meet the needs of the
front-end market by improving back-end management capabilities, so as to enhance
the overall management and control capabilities of the group and promote the
improvement of corporate performance.
This article mainly analyzes the effect of N Group's financial sharing
implementation from the perspective of the impact of N Group's financial sharing on
parent, subsidiary and group performance, and finds the direction of N Group's
financial sharing implementation improvement. Through financial and non-financial
indicators, the four aspects of financial integration, capital management efficiency,
financial performance, and group management and control efficiency are analyzed to
analyze the impact of financial sharing on the performance of the parent, subsidiary
and group, and it is found that the implementation of financial sharing by N Group
has on the parent company, The performance of the subsidiaries and the group has
played a role in promoting improvement. The rapid promotion and implementation of
ERP, the popularization of third-party payment methods, electronic invoices, and the
development of BI technology have laid a solid foundation for the construction of the
N Group Financial Sharing Center. Base. Judging from the current analysis, the group
financial sharing service has strengthened its management and control capabilities
through standardized processes and standardized management. It has improved in
integrating resources, reducing costs, improving efficiency, and reducing operating
II

Abstract
risks. It can also effectively cut off financial personnel and business personnel. The
fraud approach also improves the investment income of the surplus of the capital
stock, realizes the real-time management and control of the capital, and improves the
flexibility of capital control. However, in the initial stage of the construction of the
financial sharing center, there were still imperfect business process settings, extensive
accounting information quality, insufficient business and financial integration, and
short-term growth in management costs. In addition, in terms of group budget
management, a comprehensive budget based on the financial sharing platform
Management has also lost some flexibility in the execution of corporate budgets, and
the financial risks of the financial sharing center have gradually increased with the
concentration of business. In view of the actual situation of the group's
implementation of financial sharing, it is believed that by improving the quality of the
group’s financial shared accounting information, deepening the shared business and
financial integration, improving the management accounting report, improving the
efficiency of budget execution, strengthening risk control, and strengthening the
construction of the group’s financial personnel team, it can be effective Improve the
impact of the group's implementation of financial sharing on corporate performance.
This article aims to put forward some effective suggestions for improvement on the
construction of the N Group Financial Sharing Center, in order to promote the
improvement of the group's corporate performance, hoping to play a certain role in
promoting the sustainable development of N Group's financial services.
Key words:Enterprise Group；Financial sharing；Corporate Performance
III
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