财务共享服务与企业竞争力的关系——基于双重差分模型的实证检验

从分析财务共享服务效果的视角出发,以市场结构、基础资源和新能力理论为依据,建立了评价企业竞争力的财务指标体系。研究结果显示：在市场地位方面,实施财务共享服务增强了企业资金管控效果,使营业收入质量提高,但是营业收入增长率却呈现负增长,说明财务共享服务对市场拓展能力的影响具有延迟效应;在资金资源方面,财务共享服务提高了企业的资金筹措能力和偿债能力,风险控制能力增强,使企业获得资金资源竞争优势;在企业能力方面,财务共享服务能够降低成本、增加绩效,更好地服务企业战略,提升企业的盈利能力和创新能力。总之,实施财务共享服务能够促使企业财务管理转型升级,为未来发展赢得先机,可增强企业竞争力。

The Relationship between Financial Sharing Services and Enterprise Competitiveness:Empirical Test Based on Differences-in-Differences Model

In order to analyze the effect of financial sharing services,we established a financial index system for evaluating the enterprise competitiveness based on the market structure,basic resources and new capabilities theory.Our results demonstrate that:In terms of market position,the implementation of financial sharing services has enhanced the effectiveness of enterprise capital management,improving the quality of operating income.However,the operating income growth rate has shown a negative growth,indicating that financial sharing services have a delayed effect on market expansion capabilities.In terms of capital resources,financial sharing services have improved the enterprise's ability to raise funds and solve its debts.The enhanced ability to control risks allows enterprises to gain a competitive advantage in capital resources.In terms of enterprise capabilities,the financial sharing service can reduce costs and increase performance,which better serves enterprise strategies and improves their profitability and innovation.In short,the implementation of financial sharing services has been demonstrated to promote the transformation and upgrade enterprise financial management,which helps enterprises to gain opportunities for future development and enhance their competitiveness.