构建世界一流财务管理体系是央企从“大”走向“强大”，甚至“伟大”，从“量变”走向“质变”，发展成为世界一流企业的必由之路。智能财务共享服务的建设又是央企构建世界一流财务管理体系的“加速器”。
一、财务共享服务成为央企财务数智化转型首选
如果说小微企业是我国市场经济的毛细血管的话，那么央企就是承载着我国市场发展的主动脉。截止到2021年末，我国共有130家央企，2021年财富世界500强中国上榜企业就达到了143家，其中，央企占比34%，规模世界第一。
以规模为导向来看，央企完成了第一次长征，但央企在盈利能力、市场份额、行业地位、专利技术与优势、品牌影响力、市值管理、标准和规则制定话语权等软实力方面竞争实力有待提升。党的十九大报告提出加快培育具有全球竞争力的世界一流央企，吹响了央企以价值创造为导向的第二次长征的号角。
2022年3月，国务院、国资委发布了《关于中央企业加快建设世界一流财务管理体系的指导意见》，对于央企世界一流财务管理体系的内涵，概括为 “规范、精益、集约、稳健、高效、智慧”12字标准，以构建健全的体系，完善的功能，领先的模式，数智的技术和强大的价值为目标。
财务共享服务从体制、组织、人员、制度、流程和系统等方面重构央企财务运营管理体系，能够为央企公司治理和财务管理体系带来五大价值：
1、提升财务信息透明合规，优化央企集团公司治理结构
绝大多数央企财务管理模式经历了从“会计分散管理—财务集中管理—二级集团财务共享服务—集团统一财务共享服务”四个阶段，极少数央企从会计分散管理直接建成集团统一财务共享服务，未来随着国资监管力度的加强，是否会出现直接隶属国资委/财政部/其他部委的财务共享服务中心，个人认为出现是大概率事件。
对央企而言，上一级的财务共享服务中心可以实现对下级各管理与经营主体财务信息透明合规，强化对各管理与经营主体管控力度，提升央企集团管理与运营规范化程度，防范下级经营管理人员寻租风险，从而优化央企集团公司治理结构（公司治理本质是解决代理问题，降低公司控制人和管理者的寻租空间）。
2、建立“战略财务、经营财务和共享财务”三位一体的新的财务管理体系
财务共享服务管理变革本着“管办分离、人员分层”的原则，把与集团战略管控相关的工作交由集团财务部，与生产管理与经营密切相关的工作交由各单位财务部，将财务中日常的、共性的、重复性的、可标准化的操作类事务从各单位分离出来，交由集团财务共享服务中心集中规模化处理，向集团各单位提供统一、标准、高效、低成本的财务专业服务，从而将集团和各单位财务管理人员从事务性工作中解放出来，转型从事高价值的财务战略与管理工作，推动央企集团财务建立“战略财务、经营财务和共享财务”三位一体的新的财务管理体系，实现集团财务从分散的基础事务型向共享的管理价值型升级。
3、优化财务人员结构，挖掘财务人员价值
央企财务人员结构伴随新的三位一体财务管理体系落地，也将从金字塔结构优化成圆锥型结构，一方面，让现有央企财务战略与管理人员从低价值的基础性事务工作中解放出来，同时让更多以前从事基础财务工作的财务人员有机会转型成为财务战略和管理人员，彻底扭转高价值财务战略和财经管理工作开展不足的局面，财务更好地服务公司战略和经营管理；另一方面，财务共享服务中心基础工作标准化后，自动化技术将大量应用，会有越来越多的人员从基础服务工作中释放出来，转而拓展更有价值的财务专业服务、数据资产挖掘和数据消费服务等，进一步释放财务共享服务中心人员潜能。
4、构建集团层面标准统一的端到端服务流程体系
以往科层制下央企财务流程关注的更多是工作处理，而共享制下央企财务流程将对财务工作处理流程进行服务化改造，构建集团标准统一的面向客户的端到端服务流程体系，打通业财间的部门墙，打破上下级的隔热层，需要解决如下流程内容：明确每一条服务流程的客户是谁？客户的需求是什么？什么时候需要服务？服务的内控管理要求是什么？服务的加工处理是什么？有哪些自动化、智能化技术可以应用？服务的交付物是什么？什么时候以什么方式交付给客户？客户对服务是否满意？如何优化服务提升客户满意度？服务的交付成本是多少？如何合理优化服务交付成本？如何计费服务？
5、构建业财一体数智财务共享服务中台
从数智化平台构建的角度来看，央企可借助财务共享服务变革的机会，构建业财一体数智财务共享服务中台，平台基于事项中台、微服务、云架构、数据湖、人工智能等数智技术，构建包含服务平台、作业平台、运营平台、数据平台、智能中台和集成中台在内的财务中台，支撑链接业财、共享服务、数据资产和智能应用，实现拉通业财，赋能业务，数智共享和创造价值的目标。
二、趋势中洞察央企财务共享建设路径与运营管理
在央企纷纷实践共享服务的背景下，不难发现央企财务共享服务发展的四大趋势：
趋势一：拓展职能，从单一财务共享扩展到全球集成一体化多功能共享服务
从职能角度看，央企共享服务正在从财务共享向人力共享、采购共享、信息共享、法务共享、设备共享等职能领域扩展，成立多职能共享服务中心或公司，并推进跨职能端到端的集成一体化，全球经营的个别央企建立了全球共享服务中心，并推进建立全球集成一体化多功能共享服务。
趋势二：升级技术，从信息技术到数智技术，中台+微服务+数据湖+人工智能
从技术角度看，央企财务共享服务平台技术向云原生、微服务、中台化、智能化方向发展，财务共享服务基于业务中台、财务中台、数据中台和智能中台，实现业财税资档一体化，实现数字化、智能化。
趋势三：扩展数据，从财务数据扩展到业财数据，从事后记录到实时采集
从数据角度，财务共享服务基于财务中台，财务中台的事项中心汇聚各业务数据，并进行数据治理，通过规则中心定义智能引擎实现各种各样的业务语言实时自动转化为统一标准的财务语言，从而形成集团级业财融合的数据中心，扩展财务数据边界，从而打开了财务价值服务的数据能力边界。
趋势四：升维智能，流程智能与数据智能双驱动，实现人机协同与数据洞察
从智能角度，财务共享服务平台智能升维由流程智能和数据智能双驱动，并追求基于数据的智能分析与洞察。财务共享服务平台流程智能化从简单处理向复杂处理和动态处理升级，数据智能化从简单决策向复杂决策和动态决策升维，逐步实现平台从弱智能向强智能升级，另外，财务共享服务基于业财融合数据和业务经营与管理场景，构建算法决策模型，实现数据既能智能反应经营与管理现状，又能智能洞察业务经营与管理的最佳优化方向，引导经营与管理实现优化提升。
央企规模大、经营范围广、管理层级深，在集团层面建成立统一的财务共享服务中心并非易事，不可能一蹴而就，应按照“总体规划、分步实施、先易后难、持续改进”的原则，先试点后推广，采取循序渐进的模式，分阶段实现最终建设目标。总结国内外共享建设经验，通常分为三个阶段：
第一个阶段：服务交付阶段，目标是便捷交付，专注服务交付流程的服务化、标准化和自动化；
第二个阶段：运营优化阶段，目标是高效运营，专注运营优化，专注运营绩效、专业服务和服务外包；
第三个阶段：价值创造阶段，目标是价值创造，专注智能洞察、高效协同和升级自立。
央企长期以来都是科层制运行，要想让建成的独立运营的财务共享服务中心在央企顺畅运营起来，并非易事。借鉴全球财务共享服务运营管控模式，建议构建“三层运营管控体系”，确保财务共享模式在央企落地：
战略层：成立财务共享战略指导委员会：由集团董事长、集团总经理、集团总会计师、股份总裁、股份财务总监、集团财务共享中心负责人构成，制定财务共享服务战略目标，确保与公司战略目标一致，通常战略指导委员会每半年召开一次；
成立财务共享管理指导委员会，由集团总会计师、股份财务总监、 集团财务部部长、股份财务部部长、集团财务共享中心负责人、分子公司总会计师构成，制定财务共享服务经营目标，确保与财务战略目标一致，通常管理指导委员会每季度召开一次。
管理层：财务共享服务管理委员会，由集团财务部部长、股份财务部部长、集团及股份财务部相关处室长、分子公司总会计师、分子公司财务部长、集团财务共享中心负责人、集团财务共享中心服务管理处室长、集团财务共享中心业务管理处室长构成，负责管理财务共享服务端到端顺畅运营，执行财务共享经营目标，通常管理委员会每月召开一次。
运营层：财务共享运营管理团队，由集团及股份财务部相关处室长、分子公司财务部长及副部长、分子公司财务相关科室长、集团财务共享中心服务管理处室长、集团财务共享中心业务管理处室长、集团财务共享中心各服务运营部部长构成，负责共享日常运营管理，通常运营管理团队不定时按需召开。
三、用友BIP智能财务助力央企构建世界一流财务共享服务
用友BIP智能财务共享服务已经服务了多家央企，如三峡集团、国投集团、鞍钢集团等，提炼形成了以“用友BIP智能财务共享服务平台”为依托，为央企建设智能财务共享服务提供“咨询+产品+实施+运营+运维”一体化解决方案，提供立项可研服务、咨询规划服务、技术平台服务、实施落地服务、运营管理服务和系统运维服务。
用友强大的数智化底座iuap平台可与央企合作共创国产信创化数智平台，助力以央国企为代表的大型企业集团构建世界一流财务财务共享服务，实现财务数智化转型，迈向以价值创造为导向的高质量发展之路！
翻译：
Building a world-class financial management system is the only way for central enterprises to develop into world-class enterprises from “big” to “powerful” and even “great”, from “quantitative change” to “qualitative change”. The construction of intelligent financial sharing service is also the “accelerator” for central enterprises to build a world-class financial management system.
Financial sharing service has become the first choice for the intelligent transformation of central enterprises’ financial numbers
If small and micro enterprises are the capillaries of our market economy, then the central enterprises are the aorta bearing the development of our market. By the end of 2021, there will be 130 state-owned enterprises in China, and 143 of them will be listed on the Fortune Global 500 list in 2021, among which 34% will be state-owned enterprises, the largest in the world.
In terms of scale, central enterprises have completed the first long March, but their competitive strength needs to be improved in terms of soft power, such as profitability, market share, industry position, patented technology and advantages, brand influence, market value management, and the right to speak in the formulation of standards and rules. The report to the 19th CPC National Congress called for accelerating the cultivation of world-class central enterprises with global competitiveness, sounding the clarclarance of the second Long March of central enterprises oriented by value creation.
In March 2022, The State Council and SASAC issued the Guiding Opinions on Accelerating the Construction of world-class financial management System for Central Enterprises. The connotation of world-class financial management system for central enterprises is summarized as the 12-word standard of “standard, lean, intensive, robust, efficient and intelligent”, so as to build a sound system, perfect function and leading mode. Digital intelligence technology and strong value as the goal.
Financial sharing service reconstructs the financial operation and management system of central enterprises from the aspects of system, organization, personnel, system, process and system, which can bring five values to the corporate governance and financial management system of central enterprises:
Improve transparency and compliance of financial information and optimize corporate governance structure of central enterprise groups
The financial management mode of the vast majority of central soes has experienced four stages: “decentralized accounting management — centralized financial management — secondary group financial sharing service — unified group financial sharing service”. Very few central soes have directly built unified group financial sharing service from decentralized accounting management. With the strengthening of state-owned assets supervision in the future, Whether there will be a financial sharing service center directly subordinate to SASAC/Ministry of Finance/other ministries? Personally, I think it is a high probability event.
For the central enterprises, the financial sharing service center at the next level can realize the transparency and compliance of the financial information of the management and operation subjects at the lower level, strengthen the control over the management and operation subjects, improve the standardization of the management and operation of the central enterprise group, prevent the rent-seeking risk of the management and management personnel at the lower level, so as to optimize the corporate governance structure of the central enterprise group (the essence of corporate governance is to solve the agency problem, Reduce the scope for rent-seeking by corporate controllers and managers).
Establish a new financial management system integrating “strategic finance, operational finance and shared finance”
In line with the principle of “separation of management and operation and layering of personnel”, the management reform of financial sharing service transfers the work related to the group’s strategic control to the financial Department of the Group, and the work closely related to production management and operation to the financial department of each unit, separating the daily, common, repeatable and standardized operational affairs in finance from each unit.
The financial sharing service center of the Group will provide unified, standard, efficient and low-cost financial services to all units of the Group, thus freeing the financial management personnel of the Group and all units from routine work and transforming them into high-value financial strategy and management work. Promote the central enterprise group finance to establish a new financial management system integrating “strategic finance, operational finance and shared finance”, and realize the group finance upgrade from decentralized basic affairs type to shared management value type.
Optimize the structure of financial personnel and excavate the value of financial personnel
With the implementation of the new trinity financial management system, the financial personnel structure of central enterprises will be optimized from the pyramid structure into a conical structure. On the one hand, the existing financial strategy and management personnel of central enterprises will be liberated from low-value basic affairs, and at the same time, more financial personnel formerly engaged in basic financial work will have the opportunity to transform into financial strategy and management personnel.
Completely reverse the situation of the lack of high-value financial strategy and financial management. So that finance can better serve the strategy and management of the company. On the other hand, after the standardization of the basic work of the financial sharing service center. The automation technology will be applied in a large number. More and more personnel will be released from the basic service work and turn to the development of more valuable financial professional services. Data asset mining and data consumption services. So as to further release the personnel potential of the financial sharing service center.
Establish an end-to-end service process system with unified standards at the group level
In the past, the financial process of central enterprises under the bureaucracy system focused more on work processing. But under the sharing system, the financial process of central enterprises will carry out service-oriented transformation of the financial process, build a customer-oriented end-to-end service process system with unified group standards, open up the department wall between the industry and finance, and break the heat insulation layer between the upper and lower levels.
The following processes need to be solved: Who is the customer for each service process? What are the customer needs? When do you need service? What are the internal control management requirements of the service? What is the processing of the service? What automation, intelligent technology can be applied? What are the deliverables of the service? When and how will it be delivered to the customer? Is the customer satisfied with the service? How to optimize service and improve customer satisfaction? How much does the service cost to deliver? How to optimize the cost of service delivery? How is the service billed?
Build the middle platform of financial sharing service integrating industry and finance
From the perspective of digitalization platform construction, central enterprises can take advantage of the opportunity of financial sharing service reform to build the digitalization financial sharing service center platform of industry and finance. The platform is based on the digitalization technology of event center platform, micro service, cloud architecture, data lake, artificial intelligence and so on, and the financial center platform including service platform, operation platform, operation platform, data platform, intelligent center platform and integrated center platform. Support linking industry finance, sharing services, data assets and intelligent applications to achieve the goal of connecting industry finance, enabling business, sharing data intelligence and creating value.
Insight into the trend of central enterprise financial sharing construction path and operation management
In the context of central enterprises’ practice of sharing services. It is not difficult to find four trends in the development of central enterprises’ financial sharing services:
Trend 1: Expanding functions from single financial sharing to global integrated multifunctional sharing services
From the functional perspective, central enterprises’ sharing services are expanding from financial sharing to human resource sharing, procurement sharing, information sharing, legal affairs sharing, equipment sharing and other functional fields. Multi-functional sharing service centers or companies are established, and cross-functional end-to-end integration is promoted. Some central enterprises operating globally have established global sharing service centers. And promote the establishment of global integration of multifunctional sharing services.
Trend 2: Upgrading technology, from information technology to digital intelligence technology, middle Taiwan + micro service + data lake + AI
From the technical point of view, the technology of central enterprises’ financial sharing service platform develops to the direction of cloud native, micro service, mid-Taiwan and intelligent. The financial sharing service is based on the business mid-Taiwan, financial mid-Taiwan, data mid-Taiwan and intelligent mid-Taiwan, realizing the integration of industry finance, tax and documents, and realizing digitalization and intelligence.
Trend 3: Expansion of data, from financial data to financial data, post-recording to real-time collection
From the perspective of data, the financial sharing service is based on the central financial desk. The event center of the central financial desk gathers all business data and conducts data governance. The intelligent engine defined by the rule center realizes the real-time automatic conversion of various business languages into unified standard financial languages. Thus forming a group-level data center integrating industry and finance and expanding the boundary of financial data. Thus opens the data capability boundary of financial value service.
Trend 4: Dimensional intelligence, process intelligence and data intelligence are driven to realize man-machine collaboration and data insight
From the perspective of intelligence, the intelligent upgrade of financial sharing service platform is driven by process intelligence and data intelligence. And pursues intelligent analysis and insight based on data. The process intelligence of the financial sharing service platform has been upgraded from simple processing to complex processing and dynamic processing. And the data intelligence has been upgraded from simple decision-making to complex decision-making and dynamic decision-making, gradually realizing the upgrade of the platform from mentally weak ability to strong intelligence. In addition, the financial sharing service is based on the industry-finance integration data and business operation and management scenarios to build an algorithm decision model. To realize the data can not only intelligently reflect the status quo of operation and management. But also intelligently insight into the best optimization direction of business operation and management. So as to guide the operation and management to achieve optimization and improvement.
With large scale, wide business scope and deep management level. It is not easy for central enterprises to establish a unified financial sharing service center at the group level and it cannot be accomplished overnight. Therefore, it is necessary to follow the principle of “overall plan, step by step implementation, easy before difficult. Continuous improvement”, pilot before promotion, adopt a gradual mode, and achieve the final construction goal in stages.
The shared construction experience at home and abroad is usually divided into three stages:
The first stage: service delivery stage, the goal is convenient delivery, focusing on service delivery process, standardization and automation;
The second stage: operation optimization stage, the goal is efficient operation. Focus on operation optimization, focus on operation performance, professional services and service outsourcing;
The third stage: the value creation stage, the goal is value creation. Focusing on intelligent insight, efficient collaboration and upgrade independence.
Central enterprises have long been run under the bureaucracy system. So it is not easy to smoothly operate the independently operated financial sharing service center in central enterprises. Learning from the global financial sharing service operation and control mode. It is suggested to build a “three-tier operation and control system” to ensure that the financial sharing mode is implemented in central enterprises:
Strategic level: Financial sharing strategy Steering Committee shall be established:
It shall be composed of chairman of the group, general manager of the group, chief accountant of the group, president of the group, chief financial officer of the group and person in charge of the group financial sharing center to formulate strategic objectives of financial sharing service and ensure consistency with the company’s strategic objectives. Usually, the strategic steering committee shall be held once every six months.
The financial sharing Management Steering Committee is set up, which is composed of the group chief accountant. The chief financial officer of the Group, the head of the Group finance department. The head of the Group Finance sharing Center, and the chief accountant of the subsidiary companies. The management steering committee is usually held once every quarter to formulate the business objectives of the financial sharing service and ensure the consistency with the financial strategic objectives.
Management:
The Financial sharing Service Management Committee is composed of the head of Finance Department of the Group. The head of the stock Finance Department, the head of the related departments of the Group and the Stock Finance Department. The chief accountant of the molecular company, the head of the Finance sharing center of the Group. The head of the Service management office of the Group Finance Sharing Center. And the head of the business management office of the Group Finance Sharing Center. Responsible for managing the smooth end-to-end operation of the financial sharing service and implementing the financial sharing business objectives, usually the management committee meets once a month.
Operating layer:
The financial sharing operation management team is composed of the chief of the Department of Finance of the Group and the stock. The finance minister and deputy minister of the molecular company. The chief of the finance related departments of the molecular company. The chief of the service management department of the Group financial Sharing center. The chief of the business management department of the Group financial sharing center. And the chief of the service operation department of the Group financial sharing center. It is responsible for the daily operation management of the sharing. Usually the operation management team meets on demand at irregular times.
Yonyou BIP Intelligent finance helps central enterprises build world-class financial sharing services
Yonyou BIP intelligent financial sharing service has served a number of central enterprises. Such as Three Gorges Group, State Investment Group, Angang Group, etc. Based on the “Yonyou BIP intelligent financial sharing service platform”, Yonyou provides an integrated solution of “consultation + product + implementation + operation + operation and maintenance” for central enterprises to build intelligent financial sharing service. We provide project feasibility research services, consulting and planning services, technology platform services, implementation and landing services, operation management services and system operation and maintenance services.
Yonyou’s powerful digital intelligence base iuap platform can cooperate with central enterprises to create a domestic information and digital intelligence platform, help large enterprise groups represented by central state-owned enterprises to build world-class financial and financial sharing services, realize the transformation of financial intelligence. And move towards a value creation oriented high-quality development road!
