榫欐簮鏈熷垔缃?/p>
http://www.qikan.com.cn
浼佷笟璐㈠姟鍏变韩鏈嶅姟妯″紡娴呮瀽
浣滆�咃細鍒橀煢濞?/p>
鏉ユ簮锛氥�婁腑灏忎紒涓氱鐞嗕笌绉戞妧
路
涓棳鍒娿�?/p>
2018
骞寸
01
鏈?/p>
銆愭憳
瑕併�戜綔涓轰竴绉嶆柊鍨嬭储鍔＄鐞嗘ā寮忥紝璐㈠姟鍏变韩鏈嶅姟妯″紡宸茬粡琚娇鐢ㄤ簬涓�浜涘ぇ鍨嬮泦鍥㈣储
鍔＄鐞嗕箣涓紝鐢氳嚦宸茬粡寮�濮嬪奖鍝嶆湭鏉ヨ储鍔¤涓氱殑鍙戝睍璧板悜銆傝鏂囦富瑕佸氨浼佷笟璐㈠姟鍏变韩鏈嶅姟妯″紡
鐨勫唴娑靛拰浠峰�笺�佷紒涓氬簲鐢ㄨ储鍔″叡浜湇鍔℃ā寮忕殑鎰忎箟浠ュ強鎺ㄥ姩浼佷笟璐㈠姟鍏变韩鏈嶅姟鏈夋晥杩愯鐨勫绛?/p>
杩欎笁涓柟闈㈣繘琛岃杩般�?/p>
銆?/p>
Abstract
銆?/p>
As a new type of financial management model
锛?/p>
the financial sharing service
model has been used in the financial management of some large groups
锛?/p>
and even started to
influence the future development of the financial industry. This article mainly discusses the three
aspects of connotation and value of the enterprise financial shared service mode
锛?/p>
the significance of
the application of the financial shared service mode and the effective measures to promote the
effective operation of the financial shared services of enterprises.
銆愬叧閿瘝銆戜紒涓氳储鍔★紱鍏变韩鏈嶅姟锛涙ā寮?/p>
銆?/p>
Keywords
銆?/p>
enterprise finance
锛?/p>
shared service
锛?/p>
mode
銆愪腑鍥惧垎绫诲彿銆?/p>
F275
銆愭枃鐚爣蹇楃爜銆?/p>
A
銆愭枃绔犵紪鍙枫�?/p>
1673-1069
锛?/p>
2018
锛?/p>
01-0076-02
1
寮曡█
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娓愭紨鍙樹负淇冭繘绀句細銆佷紒涓氬彂灞曠殑鍏抽敭鍔ㄥ姏銆傝储鍔″叡浜湇鍔℃ā寮忓叾瀹炲氨鏄珛瓒充簬淇℃伅鎶�鏈彂灞曠幆
澧冭�屽彂灞曡捣鏉ョ殑妯″紡銆傜浉杈冧簬浼犵粺璐㈠姟妯″紡鑰岃█锛屾绫绘ā寮忕殑浼樺娍杈冧负鏄庢樉锛屽彲浠ュ府鍔╀紒涓氶檷
浣庢垚鏈苟鎻愬崌鏁堢泭銆傝鏂囦富瑕佹帰绌剁殑渚挎槸鏈夊叧浼佷笟璐㈠姟鍏变韩鏈嶅姟妯″紡鐨勫唴瀹癸紝鍔涙眰鑳藉鍙婃椂鍦?/p>
鍙戠幇鍏朵腑瀛樺湪鐨勯棶棰樺苟浣跨敤鐩稿簲鐨勬柟娉曟潵鍔犱互瑙ｅ喅銆?/p>
2
浼佷笟璐㈠姟鍏变韩鏈嶅姟妯″紡姒傝堪
浣滀负涓�绫荤郴缁熷伐绋嬶紝蹇呴』瑕佸浼佷笟璐㈠姟鍏变韩鏈嶅姟鐨勫唴娑典互鍙婁环鍊艰繘琛屾繁鍏ョ殑鎺㈢┒锛岃繖鏍锋墠
鑳藉鏇村ソ鍦颁负浼佷笟鍒涢�犳晥鐩娿�備笅闈㈠皢浠庡唴娑典互鍙婁环鍊艰繖涓や釜鏂归潰杩涜闃愯堪銆?/p>
2.1
鍐呮兜
1980
骞村乏鍙筹紝缇庡浗绂忕壒鍏徃灏卞凡缁忓紑濮嬩娇鐢ㄥ叡浜湇鍔°�傛渶杩戝嚑骞达紝鍦ㄤ紒涓氱鐞嗙悊璁洪�愭笎
寰楀埌瀹屽杽鍜屼赴瀵屼箣鍚庯紝瀛︽湳鐣屼篃寮�濮嬪箍娉涘湴鐮旂┒璧峰叡浜湇鍔°�傚浗澶栦竴浣嶈憲鍚嶅鑰呭氨鏇剧粡鎸囧嚭锛?