In recent years, the development of the globalization on both economy and enterprise has attributed the multinational companies constantly on seeking and exploring new management mode in china. Along with the rapid development on information technology and the sequential innovative management ideas, Financial Shared Service Center being as a new management model, has been applicable and available for domestic and foreign  large enterprises. Financial Shared Services Center contributes on the reduction of operating costs as well as achievement of high efficiency on business while those companies have already implemented FSCC. It can significantly reduce the business risk, and improve the company's core business competitiveness..Since Financial Shared Services in foreign countries have been relatively well developed, they are at earlier stage of development in china. Establishment of Financial Sharing Service Center theoretical basis and practical operation is incomplete for local multi-national companies. Therefore, a scientific and effective Financial Sharing Service Center has become a significant topic.

近些年，经济和企业全球化发展使得跨国公司不断寻求和探索新的管理模式。伴随信息技术的快速发展和管理思想的不断创新，共享服务作为一种新型的管理模式应运而生，其中财务共享服务的应用尤其被国内外大型企业所认可。财务共享服务可以显著降低企业运营成本、提高业务处理效率、降低企业经营风险，以及提高企业的核心业务竞争力等。从目前来看，财务共享服务在国外已经发展的相对成熟与完善，但在中国的发展还处在初级阶段，对于如何完善跨国公司以及大型企业建立财务共享中心的理论基础和实践操作还不是很全面。因此，如何科学有效的建立财务共享中心成为具有重大意义的话题。

On the basis of literature research from local and abroad, it is known that this article focused on multinational company B and evaluated the effects of the creation as well as implementation in terms of Financial Shared Service Center. It evaluated and summarized the value and critical success factors of Financial Shared Service Center for company B. Therefore, it put forward the problems & questions during the implementation process and the solutions have been drawn up.

在对国内外文献研究的基础上，本文以跨国公司B为研究对象，通过对B公司财务共享中心的构建过程以及实施效果进行评价，总结出财务共享中心实施的价值以及能够成功的关键因素，同时提出实施过程中发现的问题，最后提出解决的建议。

This article discusses the focused topics from six parts. Firstly it is the introduction, which depicts the background, significance and purpose of the research of the author. It put forward the research contents and methods in terms of studying and referring of the results from local and abroad experts. The second part is the result of the research on the principle of Financial Shared Services Center. This paper introduces the conception and outlines the application of Financial Shared Services. Thirdly, the construction background of company B Financial Shared Center has been analyzed through the presentation on the profile of company B. And its financial management problems committed, has been analyzed and the necessity of establishing Financial Shared Center for company B has been emphasized. Fourthly, building the Financial Shared Services Center of company B and the strength as well as weakness has been considered in the thesis respectively.  It is analyzed that the framework of company B in terms of the target, organization structure, as well as business process and operation management. Fifthly, the effects of Financial Shared Center of company B have been evaluated. It is concluded that the implementation of company B's Financial shared Center contributed to the key successful factors of the FSSC of the company B. Therefore, it is recognized that the best solution will be suggested. At last, this article outlines the prospect to the multi-national companies. It is hoped that the full text will be of great assistance for the companies as a reference for its achievements and deficiencies from this paper. We wish the research will play a significant role on the implementation of Financial Shared Services Center in multinational nd domestic companies in terms of helpness of improvement of the strength and competitiveness among local companies.

本文从六个部分进行论述，第一部分是绪论。说明了本文研究的背景、意义和目的。分析国内外专家学者研究现状后，提出研究内容与方法；第二部分研究财务共享服务的原理。介绍财务共享服务概念和内涵，以及相关理论基础；第三部分是阐述B公司财务共享中心的构建背景。通过分析B公司基本现状和发展过程中出现的财务管理问题，提出B公司建立财务共享中心的必要性；第四部分探讨B公司财务共享服务中心的构建。分别从构建的目标、组织结构、业务流程、运营管理四个方面研究B公司财务共享中心构建框架；第五部分评价B公司财务共享中心实施效果。总结B公司财务共享中心实施成果，以及存在的问题，提出构建成功财务共享服务中心的关键因素和完善的方案；第六部分是结论与展望。提出本文最终研究的成果与不足，展望未来。本文旨在对计划实施和正在实施财务共享服务中心的跨国公司和国内公司提供具有实践意义的参考，并对我国企业如何提高自身实力和竞争力提供一定帮助。