摘要
在"大智移云"的创新环境下,跨区域与跨界较大的公司实施财务共享服务是提高企业竞争力的首选,但是服务质量管理水平一直是实施和运维财务共享服务中心最受关注的挑战。本文通过对财务共享服务中心的问卷调查,获得其服务质量和服务质量差距等数据,采用频数分析、信度分析及T检验得出财务共享服务中心服务质量差距的结果;最后发现客户较为认可财务共享服务中心服务质量,但其服务质量差距客观存在,需要持续改进服务质量管理。
Under the'Big Data,Intelligence,Mobile Internet,Cloud Computing'environment for innovation,it is the best choice to implement financial shared services for the inter-regional and cross-border larger companies to improve the competitiveness.The service quality management has always been the largest challenge in it's implementation and operation.This paper acquires the data of the service quality and service quality gap through doing questionnaire survey to Financial Shared Service Centers.The frequency analysis,reliability analysis and T test are used to get the service quality gap of FSSCs.Finally,it is found that the customer is more recognized the quality of service of FSSCs,but the quality of service gap exists objectively and needs to improve the service quality management continuously.
出处
《会计研究》
CSSCI
北大核心
2017年第4期59-65,共7页
Accounting Research
