摘要
财务共享中心可以统一企业的业务流程标准,突破时空限制搜集数据信息,实现对资源的集成式管理。本文预期,当企业建立共享中心后,会给予子公司更多权力,即采用更为分权的组织结构。以在2005-2019年初次设立财务共享中心的223家上市公司为研究对象,PSM-动态差分模型的分析表明,母公司建立共享中心后,对子公司的持股比例显著降低、子公司高管中同时在母公司兼职的比例显著降低,且这些兼任高管的权力也显著减少;进一步,当财务共享中心的服务覆盖面更广、企业对子公司的管理复杂度更高、企业面临的经营环境更差时,上述变化更为显著。本研究表明,财务信息技术的应用会推动企业建立更分权的组织结构。
The Financial Shared Service Center(FSSC)can unify the business process standards of enterprises,break through the limitations of time and space to collect data information,and realize the integrated management of resources.It is expected that when enterprises establish FSSC,they will give more power to subsidiaries,that is,adopt a more decentralized organizational structure.Taking 223 listed companies that set up FSSC from 2005 to 2019 as the research object,the analysis of PSM-DID model shows that,after the establishment of centers,the shareholding ratio of subsidiaries decreases significantly,the proportion of subsidiary executives who take part-time jobs in the parent company decreases significantly,and the power of these part-time executives also decreases significantly.Furthermore,the above changes are more significant when the service coverage of FSSC is wider,the management complexity of subsidiaries is higher and the operating environment of enterprises is worse.This study shows that the application of financial information technology will promote the establishment of a more decentralized organizational structure.
作者
蓝紫文
李增泉
Lan Ziwen;Li Zengquan
出处
《会计研究》
CSSCI
北大核心
2023年第3期16-33,共18页
Accounting Research
基金
国家自然科学基金面上项目(71972124,72172078)的资助。
关键词
数字化
信息技术
财务共享中心
内部监督有效性
权力结构
Digitization
Information Technology
Financial Shared Service Center
Effectiveness of Internal Supervision
Power Structure
作者简介
通讯作者:李增泉,zqli@mail.shufe.edu.cn。
