财务共享中心的岗位设置及其职责
杰森汪
笔者曾经在一个大型的财务共享中心做过，加之对企业财务信息化方面特别有兴趣，所以斗胆在这里与大家探讨如何在财务共享中心设置职位的问题。
财务共享中心，我是倾向是甲方自建的模式，不太倾向于外包（乙方）的财务共享模式，原因主要是自建的财务共享中心，一则贴近及熟悉业务本身，如制造业中，即便成本会计（如统一采用标准成本法），税务（如网上申报等）也能共享；二则甲方比乙方更好地与各业务部门平行及平等地沟通与协调，从而减少沟通，反馈不畅而降低工作效率；三则共享中心的财务分析，全面预算及内控也能更好地结合企业实际发展的需要，发挥应用的财务管理作用。
如上图所示，我列出了共享中心的组织架构。这里假定是个跨国公司，集团总部有一个SSC，美洲，亚太和欧洲各一个。总部的那个SSC首先有个FD，全球共享中心的头。这个职位可能向CFO直接汇报，也可能向Group Controller汇报。主要是财务会计政策，流程的执行，内部人员的管理，不对事业部或子公司的MD负责。这个总部的SSC管理部门还有一些Process Owner,就是RTR，PTP，OTC，Cost或Tax政策与流程处理，包括自动化等产品需求方面的专家。另外一条线就是Application Engineers，中文叫内部咨询顾问，如负责ERP中的供应链，制造，财务模块，Hyperion，SharePoint等，还有如Concur，OA等与硬件支持。当然这个IT业务支持部门可能向CIO汇报的，虚线向这个FD汇报的。我的观点是无论是虚线还是实线汇报，只要能把业务运营得更好，更有效就行。事业部或子公司还会有独立于FSSC之外的FC，他们会直接与共享中心的总账，应收，应付，成本及税务会计或经理直接横向联系的，他们一般负责公司预算，收入、成本，费用，利润及内控等，直线向事业部的总经理汇报，虚线向CFO汇报。（下一篇，我将会写一篇共享中心信息化的方面的文章。）
各共享中心与实体公司的财务部设置大同小异，有一个FD或FC，下面只是按功能分为总账，应收，应付，成本和税务团队等，每个团队有一个部门经理，如果部门人员太多的话，每个Function部门还有分组，有主管或TL，如应付，可以分成应付账款组，T&E和付款组。如果条件适合的话，这些部门经理可以兼实体的财务经理，负责某些子公司的内控，财务分析及财务管理职责。下面一一按功能划分，介绍各部门工作职责（Process Owner，Local Finance--可见我相关关于财务架构的订阅号文章--等职能部门略）。
总账组（包括资金组）工作职责（RTR & Treasury）：
Ø 总账模块的会计业务处理，如计提，摊销等，确保总账/财务报告符合不同会计准则的需要；
Ø 固定资产模块的会计业务处理，如新增，转移，处置，减值，折旧计提等；
Ø 负责银行/现金的收付与集中业务，并在系统中进行会计处理；
Ø 协同集团资金管理部门，进行资金/信贷预算，预测，并与实际比对分析，提出改进建议；
Ø 负责及协调应收应付组与关联公司对账，合并，抵消业务；
Ø 总账TB等数据导入Hyperion报表，核对报表与基础数据，总账模块与其他子模块，与报表，与实际账账相符，账实相对；
Ø 负责公司内审，外审相关业务，编制合并/抵消，审计或税务业务调整分录；
Ø 凭证，报告及文档管理；
如果是外资的共享中心，工作描述如下：
范例1.
Ø Monthly entity level closing and consolidations using Hyperion Financial Management (HFM)
Ø Prepare accounting ledgers and financial statement templates
Ø Work closely and build relationships with all levels of management including reporting entities and other departments (i.e., External Reporting, Tax, Treasury) ；
Ø Analyze entity level results for reasonableness and investigate variances and unusual items；
Ø Preparation of the monthly financial statements and supporting analyses which may include the Balance Sheet, Income Statement, Cash Flow Statement and Shareholders’ Equity Statement；
Ø Support the external auditors in their quarterly reviews and annual audits；
Ø Support the preparation of periodic financial reviews
Ø Provide support and analysis for all acquisitions and divestitures from an accounting, systems and process standpoint；
Ø Special projects and ad hoc requests as needed；
范例2.
Record to Report Processing
1.To perform data entry regarding to General Ledger function in daily operation e.g. – Journals – per country request as per approvals and as per policy , handle capitalization of fixed asset etc. .
2 Run integrity report at each month end to ensure no un-posted batch and all GL/Sub-ledger match & reconciliations are made.
3 Maintenance of the fixed assets register/sub-ledger: to enter data into the Fixed Asset system, to review data for accuracy. To record the purchase, transfer, and disposition of Fixed Assets, reflecting capitalized asset gain/loss on disposition, cost adjustments, and amortization/depreciation as appropriate. To calculate and record monthly depreciation and amortization charges.
4 To make monthly closing process according to monthly reporting calendar so that ensuring timely and accurate financial information.
5 Maintenance of accounting documents filing according to statutory requirements .
6 To assist in performing monthly Trial Balance reviews.
7 To prepare for the input VAT and output VAT reconciliation on monthly, and keep in touch with site accountant to settle the long-aging items.
8 To perform any ad-hoc projects as needed
9 To assist in facilitation of SOX compliance / internal audits / external audits
Financial Analysis
1 Assistance in the preparation of any type of analytical report requested by Country Finance,
2 Review and assist Capex Control on behalf of BU
Internal Operations
1 Assistance in the identification of opportunities to streamline workflow, information flow, enhance operational efficiency and effectiveness, improve data integrity, reduce costs and promote continued quality service, and assists in implementation as appropriate.
2 Performance of any other related duties as assigned or requested.
应收组工作职责（OTC）：
1. 系统中客户主数据的维护；
2. 销售价格的制订与维护，VMI等管理；
3. 信用管理及商账处理；
4. 开具系统发票，金税发票，并在系统中进行收入，应收的确认；
5. 与客户应收账款的核对及收款的跟踪，坏账计提，债务重组等；
6. 销售数据，账龄分析，利润中心，应收周转率等的统计分析；
如果是外资的共享中心，工作描述如下：
范例1.
1. Issue initial invoices for services provided or products sold
2. Issue credit and debit notes and re-invoicing
3. Follow procedures to improve efficiencies, cost reduction initiatives, and accomplish local or internal policies
4. Prepare any data and reports for function management to review
5. Identify issues within the AR function, escalate those that cannot be resolved
6. Identify and contribute to continuous improvement initiatives within the AR function, ensuring that improvements are incorporated in the work routine
7. Ensure compliance with accounting policies, procedures and processes
8. Support the timely reporting of key financial information, monitor the performance and quality of the activities performed based on agreed Key Performance Indicators (“KPIs”) and Service Level Agreements (“SLAs”)
9. Ensure that process change directives and other changes initiated by global are implemented regionally
10. Prompt response to all information requests
范例2.
- Coordinate orders / discrepancy with sales team;
- L/C or Bank Notes Management from Customer;
- Consignment stock management;
- Selling Price Maintenance in ERP system;
- Update customer statements, reconcile AR balance and send confirmation letter to customer regularly;
- Monthly Bad debts provision calculation;
- Monthly Sales agent commission accrual;
- Month end Sales cut-off (consignment sales accrual);
- Complete month-end closing and year-end closing;
- B/S reconciliation for AR aging, Bad debts provision, Top 15 etc.;
- Assist O2C Supervisor to complete SOX, internal and external audit;
- Cooperate with other functions on varies requirements;
应付组（包括报销组）工作职责（PTP and T&E）：
1. 系统中供应商等主数据的维护；
2. 采购价格的审批与维护，VMI等管理；
3. 供应商支付方式与账期管理及处理；
4. 两或三单匹配，并在系统中进行应付，费用和材料成本的确认，进项发票的认证等；
5. 与供应商账款的核对及付款的跟踪，债务重组等；
6. 采购数据，供应商账龄，应付账款周转率等的统计分析；
如果是外资的共享中心，工作描述如下：
• Daily invoice processing lifecycle management
• Verification of incoming PO and Non-PO invoices
• Accurate booking of AP transactions (invoices, credit notes)
• On-time resolution of any AP related queries
• Daily involvement in AP team related activities (i.e. meetings, reviews)
• Ensure timely and correct completion of any other A/P tasks
• Ensure daily updates of KPI’s statistics i.e., processed and unprocessed invoices etc.
• Ensure daily completion of timesheets Performs Accounts Payable accounting responsibility, mainly on AP invoice processing, ensure PO 3-way matching and Non-PO expense booking accurately and timely
• Process the payment in SAP and E-Bank system if needed
• Provide the excellent service to BU teams and external vendors
• Support Intercompany/Bank/Input VAT reconciliation during month end
• Work out & follow up monthly GRIR/AP aging report
• Work with plant finance team and GL team to ensure monthly closing smoothly.
另外差旅费报销一般也在PTP组，其工作职责如下：
1. 员工及其他应收/应付主数据的维护；
2. 个人备用金的审批与核销；
3. 费用报销中的合法性审核，及正确的会计处理；
4. 费用统计分析；
5. 对公司报销政策和流程提出合理化建议。
如果是外资的共享中心，工作描述如下：
• Process expense claims in compliance with company financial policies and procedures
• Prepare payments, invoices and related expense reports
• Verify discrepancies and resolve applicants' issues
• Maintain and updated employees' financial information in system
• Register VAT invoices and reconcile the discrepancies
• Provide refresh training to end users
• Manage corporate credit cards
• Standardize the operation process
成本和税务组工作职责如下：
--维护SAP中主数据和对SAP重大数据作变更处理；
--负责原始凭证的准备及妥善保管；
--遵守公司制度和会计准则，成本中心预算及结算，订单标准成本检查及审核，负责在系统中正确的财务记账及成本分录；
--平时的抽盘，半年一次集中或审计盘点，盘点差异分析和会计处理；
--遵循公司政策及会计准则编制财务报表及科目余额表，负责相关税务会计工作和纳税申报；年度所得税申报；税收分析和筹划等
--各种特殊费用的分析及管理，存货管理，差异分析，成本等各种经营数据的分析及管理，参与公司的成本改善及自动化改善；
--协助各类审计工作，如年审，集团审计等相关工作和领导交办的其他工作.。
如果是外资的共享中心，工作描述如下：
1. Maintain standard costing in ERP system including both std material cost and labor & OH rate; and timely BOM cost rolling up
2. Make sure the proper cost relevant provisions for closing
3. Perform variance analysis on cost accounts, identify areas for improvement including cost control and efficiency improvement
4. Closely monitor the product costing performance and conduct variance analysis (Vs Budget & LY); provide monthly management reporting on time
5. To coordinate the interim and year-end stock-take (physical inventory) and make proper adjustments
6. Provide monthly inventory E&O provision information for impairment booking
7. Monitor the stock turnover and propose steps for improvement
8. Prepare operational reports (KPI, Value-Creation Saving Scorecard)
9. Cost accounting month end closing process
10.To guarantee the reliability and consistency of the tax information in internal accounting system and external tax system.
To coordinate annual tax declaration and transfer pricing report for one or more legal entities.
11.To prepare, analyze and deliver financial reports (P&L and balance sheet) and risk mapping for the responsible legal entities.
12.To engage in the automation and digitalization projects in order to continuously improve the working flow and process for tax.
13.To deliver trainings to business team or work on specific projects to support on business.
14.To organize tax forecast for production activities and advise on tax planning decisions
内部顾问团队工作职责
1.负责公司ERP系统的供应链，制造或财务等模块或其他软件的日常运维工作；
2. 负责公司ERP系统与外围系统接口的维护，以及WEB Service接口开发及配置；
3. 整理分析ERP系统的优化、改进需求，给出相应的解决方案；
4. 配合项目经理处理ERP系统运维工作中的问题；
5. 与实施方技术顾问保持良好互动，做好知识转移；
6. 负责技术文档整理工作等；
如果是外资的共享中心，工作描述如下：
--Analysis and optimization of Logistics Business Processes and implemented systems, applications (Business Process Reengineering, Enterprise Architecture Management, etc.)
- -Supporting departments in optimization of solutions for their Logistics and Finance Business Processes
- -Optimization and increasing the usage of SAP system functionalities
-- Identification of performance requirements for Logistics Business Processes
-- Working closely with central Group’s Finance and Logistics function in the HQ
-- Definition of standard KPIs to measure the process quality, efficiency and effectiveness
-- Enforcement and implementation of processes within the Company
-- Realization of trainings and coaching in the process and IT environment
-- Ensuring compliance with legal, regulatory requirements and the requirements of the Corporate and Divisional Management
-- Planning, monitoring and analysis of the budget provided
-- Definition of requirements for IT-systems of the Company
-- Personnel Management
另外，共享中心还会有一些角色，如移管经理，负责从Local财务团队把业务移交到共享中心来，这个工作不是简单地把共享中心的团队在Local进行实习和移交就行了，需要在移交过程中梳理下子公司的会计政策与流程，最好能借此机会与集团公司达成一致，并同时对ERP等系统进行优化和更新，这样移管后的财务工作会简单，及时且高效。
还有一个角色叫持续改善经理（ Continue improvement manager）这个人需要与所有财务信息用户进行沟通，把共享中心的各类工作流程进行优化，提出软件系统自动化等方面的开发需求，追踪一些移管和开发项目等，对共享中心的效率提升起很大的作用。
总之，共享中心的职位设置一般按功能性划分的比较合理，与非共享模式的财务部门有所不同，设置的目的还是在于提高财务信息的准确性和及时性。但最需要注意的是，共享中心不能成为一个信息的孤岛，需要和业务和Local的财务控制部门保持积极和双向的沟通和反馈，这样才能提高工作效率，不仅大大降低企业的财务部门和人员的成本费用，还有可能成为企业的利润中心（如利用资金筹划得当获得投资收益，或利用闲置产能向集团外公司提供财务外包服务等）。
（以上全部为自己的经历整理的心得，水平有限，欢迎批评指正。下一篇为介绍共享中心所需要的一些信息化系统软件。）