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财务共享服务中心(Financial Shared Service Center,简称FSSC)是一种最近几年开始流行起来的企业财务管理模式,不仅能够将不同国家和地区的会计业务集中到一起来记账,实现会计记录的规范和统一,而且可以简化会计的记账流程,降低运作成本,减少财务人员的工作内容,节约大量的人力物力资源,越来越多的被现代企业所使用。本文主要就实施FSSC的关键影响因素以及其在中国发展的存在的制约因素等方面来进行解析,对如何构建财务共享服务中心提出建议。
The Financial Shared Service Center (FSSC) is an enterprise financial management model that has gained popularity in recent years. It can not only consolidate accounting operations in different countries and regions for accounting purposes, but also realize the norms of accounting records And unified, but also can simplify the accounting process of accounting, reduce operating costs, reduce the financial staff’s work content, save a lot of manpower and resources resources, more and more used by modern enterprises. This article mainly analyzes the key factors that affect the implementation of FSSC and the constraints of its existence in China, and puts forward suggestions on how to build a financial sharing service center.