摘要：全球经济一体化程度加深的发展背景下，越来越多的跨国企业集团出现在我们面前。在激烈的市场竞争现状下，企业集团为更有效地利用好其资本，提升其财务管理的效率，并且能更好地满足日新月异的市场，保障管理层做出更好的计划，更多的跨国公司开始或已经建立自己的财务共享中心，希望通过把重复性高，可标准化的财务工作从各分子公司集中到独立的财务共享中心去，来达到控制运营成本，同时提升工作效率的目标。

本文经过对财务共享服务中心的基本理论钻研，说明其基本概念、运作程序。从某公司的现实情况出发，连系对当前海内财务共享服务的建设环境的考虑，以理论剖析为基础，分析探究我国财务共享服务中心的发展近况，找出其运营过程当中呈现的局限性，并提出处理意见。从而为未来跨国企业集团在我国财务共享服务中心的建立提供宝贵意见，同时，也避免我国企业在向外发展过程中走弯路。

关键词：财务共享服务中心；跨国公司；财务管理

Chinese Financial Shared Services Center of N Corporation Functional Analysis

Abstract：With the accelerated development of world economic integration, more and more multinational enterprise groups appear in front of us. In the context of intense market competition, enterprise groups are more effective in managing their capital, improving their financial management efficiency, and are better able to respond to ever-changing markets, ensuring that management makes better decisions and more transnational The company has begun or has established its own financial sharing center, hoping to reduce the operating costs and improve the efficiency of the work by focusing on the high-quality, standardized financial work from the molecular companies to the independent financial sharing center.

In this paper, through the basic theory of financial sharing service center research, introduced its basic concepts, operational processes. Based on the actual research of  N Company and the analysis of the current situation of domestic financial sharing service, this paper analyzes the development status of China's financial sharing service center on the basis of theoretical research and finds out the limitation of its operation process, And propose a solution strategy. So as to provide valuable advice for the establishment of the future multinational enterprise group in China's financial sharing service center, but also to avoid the Chinese enterprises in the process of outward development detours.

Key words: financial sharing service center; multinational corporation; financial management

目录

0绪论 1

1国内外研究文献综述及研究方法、思路和框架 4

1.1国内外研究文献综述 4

1.1.1国外财务共享服务中心研究综述 5

1.2.2国内财务共享服务中心研究综述 5

1.2研究方法、研究思路及框架 6

1.2.1研究方法 6

1.2.2研究思路 7

1.2.3文章架构 7

2财务共享服务中心的相关概念、研究理论基础及运作流程 9

2.1财务共享中心的相关概念特征 9

2.1.1财务共享服务中心的基本概念 9

2.1.2财务共享服务中心的特征 9

2.2研究的理论基础 11