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摘要
摘要
随着经济全球化的发展和科学技术的进步，企业面临的经营环境愈发复杂，竞
争愈发激烈，对企业财务管理工作提出了更高的要求。尤其是随着企业规模的扩大
和分支机构的增多，传统的财务管理模式已难以满足企业经营管理的需要和战略版
图的扩张，为了有效提升业务处理效率、降低管理成本和增强管控水平，财务工作
转型尤为必要。AB公司作为华北地区一家领先的清洁能源公司，经过 10余年的发
展，企业规模不断扩大、分支机构不断增多，财务管理工作也面临着越来越大的挑
战；虽然企业建立了财务共享服务中心，但在运行过程中存在的一些问题仍需亟待
优化。因此选择 AB公司财务共享服务作为研究对象，对其进行优化设计，对企业
有效应对挑战和提升核心竞争力具有重要意义。基于对财务共享相关概念及理论的
深入学习和了解，本文首先对 AB公司的财务共享服务现状进行了分析，指出了该
公司在财务共享服务方面存在的主要问题和原因，在此基础上，从业务流程、信息
系统、组织结构、人员管理等方面对该公司的财务共享服务进行了优化设计，最后
对财务共享服务优化方案实施的保障措施进行了探讨。本文采用文献研究和问卷调
查等方法，制定了 AB公司的财务共享服务优化方案，对该公司完善财务共享服务
中心建设、提升财务管理水平和实现企业可持续发展具有重要的参考意义；同时，
也为行业内的其他企业实施财务共享服务提供了有益的借鉴。
关键词 AB公司；财务共享服务；优化设计
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Abstract
Abstract
With the development of economic globalization and the progress of science and
technology, enterprises are facing increasingly complex business environment as well as
increasingly fierce competition, which requires higher standards for enterprise financial
management. Especially with the expansion of enterprise scale and the increase of
branches, the traditional financial management model has been struggled to meet the
needs of enterprise operation and management and the expansion of strategic territory. In
order to improve the efficiency of business processing, reduce management costs and
enhance the level of control, financial work transformation is particularly necessary. AB
Company, a leading clean energy company in North China, has been continuously
expanding its scale and branches after more than 10 years of development, and its
financial management is also facing more and more challenges. Although the enterprise
has established the financial sharing service center, some problems in the operation
process still need to be optimized. Therefore, choosing AB Company's financial sharing
service as the research object and optimizing its design is of great significance for
enterprises to effectively respond to challenges and enhance their core competitiveness.
Based on in-depth study and understanding of related concepts and theories of financial
sharing, this paper first analyzes the current situation of AB Company's financial sharing
service, points out the main problems and relevant causes of the company's financial
sharing service, and then further dives into business process, information system,
organizational structure, personnel management and other aspects of the company's
financial sharing service optimization design. Finally, the implementation of financial
sharing service optimization measures will be discussed. This paper adopts the methods of
literature research and questionnaire survey to develop the financial sharing service
optimization plan of AB Company, which has important reference significance for the
company to improve the construction of financial sharing service center, improve the level
of financial management and realize the sustainable development of the enterprise. At the
same time, it also provides useful reference for other enterprises in the industry to
implement financial sharing service.
Key words AB company; Financial shared service; Optimal design
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