刘东辉

【摘  要】目前财务共享服务理论研究和实践应用局限于满足企业集团管理需要，未能将优势辐射到中小企业。应用财务共享服务符合新时代开放共享的新发展理念，符合国家战略，是解决中小企业发展瓶颈的迫切需要，也有利于对中小企业的税收征管。中小企业实现财务共享没有完全适合的先例可循，可以考虑共建财务共享服务平台、由现有财务共享服务中心提供外包服务、借助云会计实现财务共享服务、购买财务众包服务，或由代理记账公司转型提供财务共享服务。

【Abstract】At present， the theoretical research and practical application of financial sharing service are limited to meet the needs of enterprise group management， and fail to radiate the advantages to small and medium-sized enterprises. The application of financial sharing service is in line with the new development concept of open sharing in the new era， in line with the national strategy， is an urgent need to solve the bottleneck of the development of small and medium-sized enterprises， and is also conducive to the tax collection and management of small and medium-sized enterprises. There is no completely suitable precedent for small and medium-sized enterprises to achieve financial sharing. We can consider building a financial sharing service platform， providing outsourcing services from the existing financial sharing service center， realizing financial sharing services with the help of cloud accounting， purchasing financial crowd-sourcing services， or transforming the bookkeeping agency into a financial sharing service provider.

【关键词】中小企业;财务共享服务中心;必要性;路径

【Keywords】small and medium-sized enterprises; financial sharing service center; necessity; path

【中图分类号】F276.3;F275                                              【文献标志码】A                                                 【文章编号】1673-1069（2021）09-0062-05

1 引言

现代信息技术发展催生出财务共享服务这种新型管理模式，带来了企业管理领域的深刻变革，为会计服务业的发展带来新的契机。财务共享是在共享经济发展的时代背景下发展起来的，与共享经济同样是以实现社会资源最优配置为核心价值目标，是“我国经济已由高速增长阶段转向高质量发展阶段”的具体体现。发展共享经济是“十三五”規划确定的目标，党的十九大报告也提出要在共享经济等领域培育新增长点、形成新动能，因此研究如何将财务共享服务的应用范围扩大到为数众多的中小企业就具有了较强的时代意义。

我国现有的财务共享服务的理论和实践大多是借鉴西方国家，对于中国经济的发展而言，简单套用西方模式是不能解决所有问题的。……