随着企业对职能成本优势到财务资源整合要求的提高,财务共享服务作为财务环节的执行层,通过制定全集团统一的制度、流程和标准,已成为推动财务管理变革与转型的重要动力,同时也为企业创造更大价值的目标做出贡献。本文重点介绍了财务共享服务的产生原因和宏观环境特征、建立财务共享服务的条件以及如何购建一个成功的财务共享服务中心。特别地,对于在购建过程中面临的实战性问题予以论述,指出构建财务共享服务中心的关键五要素。以成功实施财务共享服务中心的李宁(中国)体育用品有限公司为例,分别从其地点选择、流程设计、机构人员、信息系统支持和政策法规方面,讲述了该公司财务共享服务中心从项目调研、组建团队、流程梳理至实施完成的过程。此外本文还对财务共享服务中心的日常运营中业绩管理提出解决方案,即通过成本维度、客户维度、流程持续优化维度和工作质量维度在财务共享服务中心实行。财务共享服务中心作为变革中的财务管理模式,将财务人员从重复性劳动中解放出来,实现了公司内部各财务流程的精简化,给企业带来了前所未有的改变,也为财务人员的职业发展打开了一个更为广阔更有价值的新局面。 With the enhancement of the functional cost advantage to the integration of financial resources, the financial sharing service, as the executive layer of the financial sector, has become an important driving force for promoting the transformation and transformation of financial management through the formulation of a unified system, process and standards for the entire group. But also to create greater value for the enterprise to contribute to the goal. This article focuses on the causes and macroeconomic characteristics of financial sharing services, the conditions for establishing financial sharing services and how to build a successful financial sharing service center. In particular, it discusses the actual combat issues in the process of construction and purchase, and points out the five key elements in building a financial shared service center. Take Li Ning (China) Sporting Goods Co., Ltd., A successful financial sharing service center as an example, from the aspects of site selection, process design, organization personnel, information system support and policies and regulations, , Set up team, the process combed to the implementation of the completion of the process. In addition, this article also proposes a solution to the performance management in the daily operation of the financial sharing service center, which is implemented in the financial sharing service center through the cost dimension, customer dimension, continuous process optimization dimension and work quality dimension. As a changing financial management model, the financial shared service center frees financial staff from repetitive work, simplifies the internal financial processes of the company, brings unprecedented changes to the enterprise, and also provides career development for financial staff Opened up a broader and more valuable new situation.