摘要
以主营业务为煤炭销售的P公司建立财务共享中心的过程及现状为例,通过分析P公司在实现财务转型、建立财务共享中心后,产生的财务共享中心结构部门复杂、共享中心简单机械化,以及财务人员难以改变传统观念、无法适应共享中心等问题,提出企业应合理选择配置人员、制定不同的考核标准及奖励机制、积极促进业务财务融合,建立新型财务管理模式,以及财务人员应注重提高自身素养和综合能力,积极转变传统观念,充分发挥管理职能等优化途径。
Taking the process and status quo of the establishment of the financial sharing center of P company whose main business was coal sales as an example, this paper analyzed P company’s problems after it achieved financial transformation and established a financial sharing center, which included that the structure of the financial sharing center was complicated, the sharing center was simple and mechanized,it’s difficult for financial staff to change traditional concepts and unable to adapt to the sharing center. It put forward the optimization approaches for the company which included that the company should reasonably choose staffing, formulate different assessment standards and incentive mechanisms, actively promote business financial integration, establish a new financial management model. In addition, it suggested that the financial staff should focus on improving their own literacy and comprehensive capabilities, actively change the traditional ideas and give full play to management functions.
作者
李想
张星惠
蒋芮
陆萍(指导)
LI Xiang;ZHANG Xing-hui;JIANG Rui(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2020年第2期111-113,共3页
China Forestry Economics
基金
2018年南京林业大学大学生实践创新训练计划项目“基于财务共享服务的财务转型研究”(2018NFUSPITP2320)。
关键词
财务共享
财务转型
转型问题
financial sharing
financial transformation
transformation issues
作者简介
第一作者:李想(1998-),女,内蒙古霍林郭勒人,在读本科生;指导教师:陆萍(1963-),女,江苏宜兴人,教授。研究方向:财务管理与会计。
