财务集中管理模式下财务共享服务研究——以中国联通为例摘 要二十一世纪的今天,世界的发展日新月异,尤其是信息技术的高速发展,深深影响着各行各业。其中,对企业财务管理领域的影响更是越来越广泛,从一开始单一的会计电算化,到依靠网络通信技术建立的财务集中管理,再到依托信息技术建设的财务共享服务。目前,从市场来看,大部分的企业集团依旧采用的管理模式是财务集中管理模式,但随着时代的变迁和企业的逐步发展,企业的经营规模不断扩大,分子公司遍布全国各地,需要更多的会计核算单位,这导致企业的财务结构迅速膨胀,管理成本大幅上升,原有的财务集中管理模式已经渐渐跟不上企业发展的需要,甚至已经成为阻碍企业壮大的关键因素。因此,本文通过对财务集中管理模式及财务共享服务相关概述,结合中国联通财务共享服务案例分析,从中得到启示,找出其财务共享服务建设中普遍存在的问题,并提出解决方案。关键词:财务集中管理模式;财务共享服务;信息技术IStudy on Financial Sharing Services Under the Management Model of Financial Centralization——Take China Unicom, for exampleAbstractToday in the 21st century, the world's rapid development, especially the rapid development of information technology, deeply affects all walks of life. Among them, the impact on the field of enterprise financial management is more and more extensive, from the beginning of a single accounting computerization, to rely on network communication technology to establish the financial centralized management, to rely on information technology construction of financial sharing services. At present, from the market point of view, most of the enterprise groups still adopt the management mode is financial central management mode, but with the changes of the times and the gradual development of enterprises, the enterprise's operating scale is expanding, molecular companies all over the country, need more accounting units, which leads to the rapid expansion of the financial structure of enterprises, management...