摘要：1980年以来，经济世界化发展开始成为全球经济发展的主要趋势，其也开始不断的影响人们的日常生活，大量的公司为了寻找更多的资源以及更加开阔的市场，逐渐跨越国家与地区进行运营，逐渐增大自己的运营范围。伴随公司的快速扩张，信息化的快速升级，分散式的财务管控形式具有十分众多的弊端，财务部门人员较多、财务活动处理花费成本较高、财务活动处理效率不高、公司不能对大规模的子公司实施高效的管控，促使该形式不能支撑公司的快速运营，甚至已经逐渐开始阻碍了公司的发展与运营。“财务共享服务”的产生，一定程度上对上述问题进行了有效的处理。财务共享中心的组织形式使得公司更加具备核心竞争性。但是，财务共享服务中心财务核算活动的过度集中，使得财务会计核算所产生的风险也得到集中，所以，财务共享服务中心在实际的经营活动中，通常必须创建全面的风险管控系统对风险因素进行预防，以此协助财务部门实施财务共享服务中心的最终目标。本篇论文通过案例分析以及文献研究的相关方式，联系四川长虹公司的实际状况，从思想理论到实际活动对该企业的财务共享中心展开了十分细致的研究。以减少财务活动处理成本、提升财务活动处理效率以及增强财务活动管控力度三大基本目标为中心，对该企业实际风险管控状况进行研究，分析了其财务中心风险管控系统所具有的相关问题，对于财务职员机械式工作、部分管控活动丧失成效、信息交流缺乏以及监管力度不够等相关风险管控进行相关建议以及对策的提出。这不但对同行业有启发作用，同样，对于已经或希望建立财务共享服务中心的企业而言，预先认识到模式经营所存在的风险管控系统问题，创建并全面完善其风险管控系统，这对于企业的运营与发展具有十分重要的作用。

关键词：财务共享，风险管理,防范措施

The risk and countermeasures of implementing financial Shared services research

ABSTRACT : Since 1980, the worldwide economic development has become the main trend of global economic development, it also has the effect of People's Daily lives, a large number of companies in order to find more resources and more open markets and their operations across countries and regions, and gradually gradually increase their operating range. Along with the rapid expansion of the company, the information of rapid upgrade, the disadvantages of decentralized financial control form has the very many, the financial department personnel, financial activity processing cost is higher, more financial activity processing efficiency is not high, the company can't implement effective control for large-scale subsidiary, prompting the form can't support the company's operating fast, even has gradually began to hinder the development of the company and operations. The emergence of "financial sharing service" has effectively dealt with the above problems. The organization of financial sharing center makes the company more core competitive. Financial Shared services center, however, the excessive concentration of financial accounting activities, make the risk of financial accounting are concentrated, so the financial Shared services center in actual operations, often have to create a comprehensive risk control system to prevent the risk factors, in order to assist the financial department to implement the ultimate goal of financial Shared services center. This paper through the case analysis and the method of literature research related, contact the actual condition of sichuan changhong company, from theory to practical activities on the sharing of the enterprise financial center is a very meticulous research. Financial affairs in order to reduce processing costs, improve processing efficiency financial activities and strengthen control strength three basic objectives of financial activity as the center, to the enterprise actual risk control situation, analyses the financial center of issues related to risk control system, mechanical work, part of the control activities for financial staff loss results, lack of information exchange and supervision is not enough for relevant risk control related Suggestions and countermeasures put forward. This not only has instructive to the industry, also, to have or want to set up companies, financial Shared services center in advance to realize model the problems of risk control system, which is created and comprehensively improve the risk control system, for the operation and development of the enterprise plays an important role.