基于财务共享模式构建管理会计体系研究摘 要财务共享中心的建立为企业提供了一种新型财务管理模式，也倒逼管理会计进行变革，因此在基于财务共享模式下如何更好地构建管理会计体系，也成了企业越来越关注的话题。自财务部 2014 年提出推动管理会计体系应用至今，我国企业已经开始了管理会计体系建设的初探索。但是由于处于应用的初级阶段，在管理会计体系的应用，特别是结合财务共享模式构建管理会计体系的过程中还有许多需要改进的地方。本文主要采用规范研究方法，按照发现问题、分析问题、解决问题的一般思路，首先，对财务共享模式及管理会计体系理论进行概述，然后剖析和探寻我国企业在财务共享模式下构建管理会计体系时存在的问题，最后在一定程度上借鉴优秀企业的先进经验，对我国企业在财务共享模式下构建管理会计体系时遇到的问题提出改进建议，为我国企业在构建管理会计体系的过程中提供参考。关键词：管理会计；财务共享服务；预算管理；绩效考核 IResearch on the construction of management accounting system based on the mode of Financial SharingAbstractThe establishment of Financial Sharing Center provides a new financial management mode for enterprises, but also forces management accounting to change. Therefore, how to build a better management accounting system based on financial sharing mode has become a more and more concerned topic for enterprises. Since 2014, China began to promote the application of management accounting system, China has made great achievements in the application of management accounting system, but because the research on management accounting is still in the exploration stage, there are still many problems that need attention in the application process of enterprises.On the basis of summing up the existing research results, this paper first expounds the related concepts of Financial Sharing and management accounting, and then enumerates the problems encountered in the construction of management accounting system under the financial sharing mode....
