为更好地支撑市场和决策,实现财务管理转型,作为联通集团推行财务共享模式的试点单位,北京联通财务体系在过去几年里采用共享服务理念,成立了共享服务中心,从构建目标、设计原则、实施基础、基本框架、实施方法和实施评价六方面进行了积极的探索。一、财务共享的构建目标北京联通财务共享服务体系的建设目标是建设具有联通特色的一体化共享服务体系,缩短会计核算链条,拓宽财 In order to better support market and decision-making and achieve financial management transformation, as the pilot unit of China Unicom Group to implement the financial sharing model, Beijing Unicom’s financial system has adopted the concept of shared services in the past few years and set up a shared service center. From the perspective of building goals and designing Principle, implementation basis, basic framework, implementation methods and implementation evaluation of the six aspects of a positive exploration. First, the goal of building a financial sharing Beijing Unicom’s goal of building a financial sharing service system is to build an integrated shared service system with the characteristics of China Unicom, to shorten the accounting chain,