I财务共享服务中心绩效评价体系研究摘 要在经济全球化不断加深和会计信息技术日益成熟的背景下，财务共享服务中心作为一个独立运营的组织机构，在企业当中扮演着越来越重要的角色。然而，对于财务共享服务中心绩效评估系统的研究相对较少。本文基于对有关金融共享服务及其应用的国内外专著与论文的详细调查，系统摘要了共享服务模型概念、特征、优点和缺点。其次，结合实地调查和文献调查的方法，分析指出了金融共享服务中心目前采用的绩效评价方法和指标，解决了应用程序中存在的问题，并提出完善的解决方案。另一方面，基于迄今为止的研究，本文主要选择平衡计分卡作为评估方法。然后，增加风险维度的评价，在指标选择过程中遵循激励理论和目标一致性理论的思想，最终建立财务共享服务中心绩效评价指标体系，从而提高应用财务共享的实际价值，并为当前财务共享服务中心的绩效评估系统带来重大影响。关键词：财务共享；服务模式；平衡计分卡；绩效评价；IIResearch on performance evaluation system of Financial Sharing Service CenterAbstractWith the deepening globalization of the economy and the increasingly mature accounting information technology, the financial sharing service center as an independent operating organization plays an increasingly important role in the enterprise. However, there is relatively little research on the performance evaluation system of financial sharing service centers.This article builds on a detailed survey of domestic and international monographs and papers on financial sharing services and their applications, systematically summarizing the concepts, features, advantages, and disadvantages of the sharing services model. Second, combined with the methods of field research and literature research, the analysis points out the performance evaluation methods and indicators currently used in financial sharing service centers, solves application problems and proposes perfect solutions. I will. On the other hand, in this paper, the balance scorecard was mainly selected as ...
