地方集团企业智能财务共享建设路径探析——以广西L集团为例

Analysis of Construction Paths of Intelligent Financial Shared Service Centers for Local Group Enterprises—Taking Guangxi L Group as an Example

摘要: 在数字经济背景下，随着互联网、大数据与人工智能的普及和广泛应用，集团企业沉淀的高价值数据正驱动财务管理由财务信息化向高效数智化管理转型，搭建智能财务共享中心已成为集团企业突破管控壁垒、实现管理转型的核心战略举措。基于此，文章以广西L集团为例，从行业政策、集团战略、财务职能转型等维度分析L集团企业智能财务共享中心的建设动因，并结合组织管理特点，阐明“虚实结合”共享组织模式与财务共享平台数智化转型思路，明确智能财务共享建设需求和目标。据此，从全域数据治理、数智化平台搭建、智能场景应用三个层面探究智能财务共享中心建设的实现机理，以期为地方集团企业实施智能财务共享中心建设提供一定的实践与理论借鉴。

Abstract: Against the backdrop of the digital economy, with the widespread popularization and application of the Internet, big data, and artificial intelligence, the high-value data accumulated by group enterprises is driving the transformation of financial management from financial informatization to efficient digital-intelligent management. Building intelligent financial shared service centers (IFSSC) has thus become a core strategic initiative for group enterprises to break through management control barriers and achieve management transformation. Taking Guangxi L Group as a case study, this paper analyzes the drivers of IFSSC construction from the dimensions of industrial policies, group strategy, and financial function transformation. Drawing on the group’s organizational and management characteristics, it elaborates the hybrid physical-virtual shared organizational model and the approach to digital-intelligent transformation of the financial sharing platform, and clarifies the requirements and objectives of IFSSC construction. Furthermore, it explores the implementation mechanism of IFSSC construction from three dimensions: enterprise-wide data governance, digital-intelligent platform construction, and intelligent application scenarios. This study aims to provide practical and theoretical implications for local group enterprises implementing IFSSC initiatives.