Worldwide: 财务及会计共享服务中心的利与弊

Last Updated: 28 August 2019
Article by Emine Constantin
Most Read Contributor in Netherlands, October 2019

您的公司适合设立共享服务中心吗?以下是您需要考虑的关键因素。

一般上,放眼整合和集中旗下财务及会计部门的公司都会考虑设立共享服务中心,主要原因是:

  • 程序标准化及高效:标准的程序能让公司更容易设计报告,针对监管环境提供最新资讯、构建一致的输入和输出报告。审核工作也会简化,迭代亦会减少。
  • 节省成本:毫无疑问,自动化和流程改进能显著降低成本。
  • 商业洞察:没有中央化会计功能的公司需要花费大量时间收集数据,也不会进行分析。当收集完管理层资料和准备好报告时,资料有可能已经过时及不再重要。

成立共享服务中心能协助公司节省资金并且更高效地营运,然而,凡事都有正反两面。

优点:

1. 绩效驱动文化

大部分公司不会使用关键绩效指标(KPI)去监督内部的财务和会计部门活动。那些采用KPI作为监督方式的公司一般较为传统,主要注重于外部KPI,如应收账款天数和应付账款天数。如果是通过共享服务中心,整个方式就会有所改变。金融和会计部门将被视为是服务来管理,并且会从效率和生产力的角度来衡量。

共享服务中心最普遍使用的KPI是衡量全职人力工时(FTE)的发票数量、FTE成本占营业额的百分比、失误百分比、手动输入的次数等等。持续观察这些KPI将有助于公司识别处需要改进和自动化的地方。

2. 人才管理

许多国家的财务职员在取得一定水平的技能和专业知识的过程中遇到挑战,并对此深感不满。而中央化的财务和会计部门则能在具备人才的国家处理相关工作,有助于公司解决部分问题。

3. 精简结构

转移至共享服务中心的模式会促使公司全面地重新评估自身的营运方式。这是一个很好的机会,因为这不仅能思考如何更有效地处理任务,也能衡量这些任务是否必要。

缺点:

1. 违规风险

您如何确保共享服务中心在营运所及的司法管辖区内保持合规?虽然交易会计适用于共享服务中心,但仍需符合当地税务和财务申报的要求。

您亦可能需要制定和监测其他程序,包括数据调谐、监督和追踪工具等。无论如何,寻求专家的协助就能弥补任何知识方面的差距。

2. 对本地市场缺乏了解

本地会计和税务条例因地而异。虽然存在共同点,但每个司法管辖区都有其独有的条例和申报要求。我们的 研究报告显示,在我们所调查的司法管辖区内,70%的当地机构对会计报告的格式有一定的规定。许多司法管辖区的本地公认会计原则(GAAP)与国际财务报告准则(IFRS)都有不同之处。两者都必须转换为本地公认会计原则,并考虑折旧、外汇重估或固定资产资本化的规则。

虽然增值税和一般销售税有统一的趋势,但企业所得税和预扣税仍以国家特定的条例为基准,另外,开销减免以及可以作为支持文件的条件也大有不同。共享服务中心很难100%了解各司法管辖区的最新条例。 TMF Group的专业人士遍布于超过80各司法管辖区,不仅能协助客户在现行标准下保持合规,也会紧密跟进条例变动,并及时向客户报备。

3. 缺乏本地网络

与本地税务机构定期保持联系是企业保持合规的关键。因此,能够以当地语言与有关当局交流以及即时做出回应至关重要。时区也很重要——无法及时和正确地做出回应,有可能会导致企业面临罚款和惩罚。

另一个基本因素是地点和文化融合。您的企业是位于附近还是离岸呢?如今,近岸共享服务中心已变得越来越受欢迎。虽然成本节省较少,但从非财务方面来看(如更好的文化融合)还是有利的。

联系我们

当考虑转移至共享服务中心时,最好是从一个复杂性较低的区域开始。您可以寻求专业咨询,以协助您确定可以标准化的输出报告。另外,您也必须考虑到各司法管辖区之间的差异。

欲知更多资讯或想了解我们如何协助您, 欢迎联系我们

欢迎您 下载免费的报告,以了解76个司法管辖区在会计和税务复杂性的排名。

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