導語：財務共享中心總賬流程(cheng)優化分析一文來源(yuan)于網(wang)友上傳(chuan)，不代表本站觀點，若需要原創文章可(ke)咨詢客服老師，歡迎參考。

摘要：在信息技術不斷發展的當下，越來越多的集團企業為了提高工作效率、降低運營成本和實現對業務風險的控制，都建立了自己的財務共享中心，這也是未來財務管理的發展趨勢。本文在對K公司財務共享中心總賬流程的問題分析基礎上，將目前較為先進的機器人流程自動化技術（RPA）技術應用于財務共享中心的總賬流程中，通過RPA技術實現總賬流程中的憑證處理自動化、月結自動化及報表業務處理的自動化，以此提高K公司財務共享中心總賬流程的自動化水平和整體運行效率，實現流程優化。

關鍵詞：RPA；財務共享中心(xin)；總賬(zhang)流程(cheng)優化(hua)

一、引言

信息技術的進步，迎來一個充滿變化的商業環境，它帶來了財務管理流程的跨越式發展。從傳統的手工記賬到財務軟件記賬，從單體的財務組織到業務集中處理的財務共享中心集成組織，這些都是信息技術不斷推動的結果。如今，越來越多的企業，尤其是業務規模較大、子公司較多的大型集團企業，為了降低財務成本，都成立了自己的財務共享中心，通過運用信息技術開發手段，以現有的財務處理軟件為載體，建立一套與企業實際業務高度聯系的、科學的、標準化的業務流程，所有的財務人員、業務人員都按照設定的業務流程處理財務業務，將原有財務業務分類，按設定的流程對原業務進行集中處理。K公司是江蘇省的一家大型農牧食品行業的上市公司，其業務范圍主要涵蓋了飼料加工、禽肉屠宰分割等。在信息技術迅猛發展的背景下，為了統一對各子公司的核算要求，實現對子公司的集中控制，提高工作效率和控制風險，于2016年底，K公司成立了財務共享中心。K公司財務共享中心主任受集團財務總監的領導，財務共享中心主任下設費用報銷、應付賬款組、應收賬款組、總賬組及資金中心五個業務組，由這五個業務組將原財務業務重新整合、處理。經過近6年的發展，標準化的財務業務處理流程基本完成搭建，規模效應開始顯現。但是，由于集團業務規模的不斷擴大，原有的業務流程難以承受這樣重大的工作負荷，面臨挑戰，因此需要針對實際情況，對其業務流程進行優化。機器人流程自動化技術（RoboticProcessAutomation，簡稱：RPA），是一種可以實現自動化的軟件，是一類處理工具，它能夠根據預先設定的規則，讓日常的常規性工作自動化處理，不需要人的過度干預。RPA技術的第一次應用于財務領域，可以追溯到2017年，世界四大會計師事務所之一的德勤率先研制出財務機器人，并給出財務賬務的自動化解決方案，最先實現了財務賬務的自動化處理，轟動一時。與此同時，有不少學者開始將RPA技術應用于財務共享中心總賬業務流程作為研究內容，例如，對于結賬流程，楊魯峰（2020）等人研究后認為，利用機器人流程自動化技術，可以設計自動化月結平臺，應用效果預期較好。此外，胡愛平等人（2021）充分肯定了智能化技術的發展前景，并提出基于云服務的財務共享服務平臺，將有利于資源的高效配置。因此，本文以K公司財務共享中心為研究對象，對其總賬業務流程存在問題進行分析，將RPA技術應(ying)用于總(zong)賬流程(cheng)的優化，以(yi)實現(xian)運行(xing)效率的提高和運行(xing)成本的降低。

二、財務共享中心總賬流程問題分析

K公(gong)(gong)(gong)司(si)(si)(si)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)(gong)(gong)享(xiang)(xiang)(xiang)中(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)(zu)(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)范圍主(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)(yao)包括(kuo)記賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)審(shen)(shen)(shen)(shen)核(he)、成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)和報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)及模塊(kuai)與(yu)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)結(jie)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)。基(ji)于(yu)(yu)已(yi)有(you)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)(cheng)，大(da)部分(fen)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)都(dou)(dou)能(neng)夠集(ji)中(zhong)(zhong)(zhong)(zhong)(zhong)處(chu)理(li)(li)，體現(xian)(xian)(xian)了(le)一(yi)(yi)定(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)規模效(xiao)(xiao)益(yi)。當下，無(wu)論是(shi)(shi)(shi)(shi)(shi)集(ji)團(tuan)(tuan)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)合(he)并(bing)、板塊(kuai)及公(gong)(gong)(gong)司(si)(si)(si)級財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)對(dui)(dui)(dui)外報(bao)(bao)(bao)(bao)送，都(dou)(dou)由(you)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)(zu)(zu)主(zhu)(zhu)導、負責。因(yin)此(ci)(ci)，總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)(cheng)在(zai)(zai)(zai)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)(gong)(gong)享(xiang)(xiang)(xiang)中(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)扮演著(zhu)十分(fen)重(zhong)(zhong)要(yao)(yao)(yao)(yao)(yao)(yao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)角色。總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)(cheng)主(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)(yao)包括(kuo)以下幾(ji)個(ge)部分(fen)。第(di)一(yi)(yi)，開賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)。各(ge)公(gong)(gong)(gong)司(si)(si)(si)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)模塊(kuai)開賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)是(shi)(shi)(shi)(shi)(shi)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)起點，開賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)后(hou)(hou)，才能(neng)在(zai)(zai)(zai)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)系統錄入財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)等信(xin)息(xi)。第(di)二，憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)處(chu)理(li)(li)。憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)處(chu)理(li)(li)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)有(you)兩(liang)個(ge)方(fang)(fang)面含義，既包括(kuo)固定(ding)(ding)、計(ji)(ji)(ji)(ji)(ji)(ji)提(ti)(ti)費用的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)，也(ye)包括(kuo)所(suo)(suo)有(you)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)審(shen)(shen)(shen)(shen)核(he)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)，這(zhe)是(shi)(shi)(shi)(shi)(shi)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)(zu)(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)主(zhu)(zhu)體工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)。第(di)三，報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)處(chu)理(li)(li)。通過(guo)(guo)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)編制(zhi)、報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)復核(he)、報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)上報(bao)(bao)(bao)(bao)等程(cheng)(cheng)序(xu)，提(ti)(ti)供準(zhun)確(que)、客觀(guan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)，這(zhe)一(yi)(yi)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)主(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)(yao)是(shi)(shi)(shi)(shi)(shi)在(zai)(zai)(zai)結(jie)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)后(hou)(hou)。第(di)四，完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)月(yue)(yue)(yue)(yue)結(jie)及關賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)。成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)，結(jie)轉(zhuan)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)生(sheng)即完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)了(le)月(yue)(yue)(yue)(yue)結(jie)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)，此(ci)(ci)時需(xu)要(yao)(yao)(yao)(yao)(yao)(yao)關閉總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)，進(jin)(jin)(jin)入下一(yi)(yi)個(ge)會(hui)計(ji)(ji)(ji)(ji)(ji)(ji)期(qi)間。作(zuo)(zuo)(zuo)(zuo)為(wei)整個(ge)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)(gong)(gong)享(xiang)(xiang)(xiang)中(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)核(he)心(xin)，總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)(cheng)目(mu)(mu)前(qian)反(fan)(fan)映出(chu)(chu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)最(zui)(zui)大(da)問題是(shi)(shi)(shi)(shi)(shi)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)化(hua)(hua)程(cheng)(cheng)度仍不(bu)(bu)(bu)(bu)(bu)高，同(tong)時，作(zuo)(zuo)(zuo)(zuo)為(wei)月(yue)(yue)(yue)(yue)結(jie)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)中(zhong)(zhong)(zhong)(zhong)(zhong)最(zui)(zui)重(zhong)(zhong)要(yao)(yao)(yao)(yao)(yao)(yao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)，并(bing)未(wei)在(zai)(zai)(zai)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)(cheng)，目(mu)(mu)前(qian)仍是(shi)(shi)(shi)(shi)(shi)有(you)子(zi)(zi)公(gong)(gong)(gong)司(si)(si)(si)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)員操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)，可能(neng)造(zao)(zao)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)核(he)算(suan)(suan)口徑的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)差(cha)異(yi)。此(ci)(ci)外，報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)編制(zhi)、報(bao)(bao)(bao)(bao)送環節(jie)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)干(gan)預(yu)(yu)較(jiao)(jiao)多，這(zhe)樣容(rong)(rong)易(yi)造(zao)(zao)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)會(hui)計(ji)(ji)(ji)(ji)(ji)(ji)信(xin)息(xi)質(zhi)(zhi)量(liang)(liang)(liang)問題。總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)流(liu)(liu)程(cheng)(cheng)目(mu)(mu)前(qian)主(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)(yao)存在(zai)(zai)(zai)以下幾(ji)個(ge)方(fang)(fang)面的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)問題。1.大(da)量(liang)(liang)(liang)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)，工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)效(xiao)(xiao)率低(di)在(zai)(zai)(zai)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)(gong)(gong)享(xiang)(xiang)(xiang)中(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)建(jian)設(she)之初，K公(gong)(gong)(gong)司(si)(si)(si)就以減少(shao)(shao)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)，提(ti)(ti)高賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)處(chu)理(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)化(hua)(hua)水平為(wei)主(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)(yao)目(mu)(mu)標(biao)，但是(shi)(shi)(shi)(shi)(shi)在(zai)(zai)(zai)集(ji)團(tuan)(tuan)規模不(bu)(bu)(bu)(bu)(bu)斷擴大(da)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)背景(jing)下，財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)處(chu)理(li)(li)量(liang)(liang)(liang)猛增(zeng)，僅總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)(zu)(zu)負責的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)審(shen)(shen)(shen)(shen)核(he)量(liang)(liang)(liang)每(mei)月(yue)(yue)(yue)(yue)就有(you)近(jin)5萬(wan)筆。此(ci)(ci)外，隨(sui)著(zhu)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)規模的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)擴大(da)，每(mei)月(yue)(yue)(yue)(yue)需(xu)要(yao)(yao)(yao)(yao)(yao)(yao)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)(zu)(zu)提(ti)(ti)供財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)及經(jing)營管理(li)(li)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)組(zu)(zu)(zu)織也(ye)急劇(ju)增(zeng)加，報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)雖能(neng)根(gen)據(ju)(ju)(ju)嵌入公(gong)(gong)(gong)式對(dui)(dui)(dui)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)項目(mu)(mu)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)取數(shu)(shu)(shu)(shu)，但是(shi)(shi)(shi)(shi)(shi)仍然不(bu)(bu)(bu)(bu)(bu)得(de)不(bu)(bu)(bu)(bu)(bu)使(shi)用人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)對(dui)(dui)(dui)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)進(jin)(jin)(jin)行(xing)核(he)對(dui)(dui)(dui)、使(shi)用人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)上報(bao)(bao)(bao)(bao)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)。總(zong)(zong)(zong)(zong)之，人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)在(zai)(zai)(zai)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)中(zhong)(zhong)(zhong)(zhong)(zhong)占據(ju)(ju)(ju)十分(fen)大(da)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)比重(zhong)(zhong)。憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)及報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)在(zai)(zai)(zai)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)審(shen)(shen)(shen)(shen)核(he)過(guo)(guo)程(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)，也(ye)時常會(hui)發(fa)生(sheng)遺漏、錯(cuo)誤(wu)等情(qing)況，從而(er)導致賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)系統和報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)不(bu)(bu)(bu)(bu)(bu)準(zhun)確(que)，影(ying)(ying)響(xiang)(xiang)會(hui)計(ji)(ji)(ji)(ji)(ji)(ji)信(xin)息(xi)質(zhi)(zhi)量(liang)(liang)(liang)和財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)使(shi)用者根(gen)據(ju)(ju)(ju)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)做(zuo)出(chu)(chu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)決(jue)策。2.憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)及審(shen)(shen)(shen)(shen)核(he)未(wei)實現(xian)(xian)(xian)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)化(hua)(hua)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)中(zhong)(zhong)(zhong)(zhong)(zhong)，K公(gong)(gong)(gong)司(si)(si)(si)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)(gong)(gong)享(xiang)(xiang)(xiang)中(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)(zu)(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)員主(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)(yao)負責的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)包括(kuo)固定(ding)(ding)費用的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)攤銷憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)等財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，由(you)他們對(dui)(dui)(dui)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)上游相關數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)勾稽關系、數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)準(zhun)確(que)性(xing)進(jin)(jin)(jin)行(xing)審(shen)(shen)(shen)(shen)核(he)，最(zui)(zui)終生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)會(hui)計(ji)(ji)(ji)(ji)(ji)(ji)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)。而(er)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)(zu)(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)員在(zai)(zai)(zai)生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)時，并(bing)未(wei)實現(xian)(xian)(xian)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)化(hua)(hua)，仍是(shi)(shi)(shi)(shi)(shi)以手工(gong)(gong)(gong)(gong)(gong)生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)為(wei)主(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)(yao)方(fang)(fang)式，投(tou)入了(le)巨(ju)大(da)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)人(ren)(ren)(ren)力(li)，造(zao)(zao)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)效(xiao)(xiao)率的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)低(di)下。憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)審(shen)(shen)(shen)(shen)核(he)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)中(zhong)(zhong)(zhong)(zhong)(zhong)，其他業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)組(zu)(zu)(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)報(bao)(bao)(bao)(bao)銷憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)、賒銷憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)及收付款憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)等在(zai)(zai)(zai)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)提(ti)(ti)交后(hou)(hou)，都(dou)(dou)由(you)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)(zu)(zu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)員進(jin)(jin)(jin)行(xing)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)審(shen)(shen)(shen)(shen)核(he)，判斷憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)反(fan)(fan)映的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實際業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)處(chu)理(li)(li)是(shi)(shi)(shi)(shi)(shi)否合(he)規，憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)是(shi)(shi)(shi)(shi)(shi)否準(zhun)確(que)等。目(mu)(mu)前(qian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)審(shen)(shen)(shen)(shen)核(he)仍采用較(jiao)(jiao)為(wei)傳統的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)審(shen)(shen)(shen)(shen)核(he)方(fang)(fang)式，未(wei)實現(xian)(xian)(xian)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)審(shen)(shen)(shen)(shen)核(he)，憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)審(shen)(shen)(shen)(shen)核(he)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)量(liang)(liang)(liang)較(jiao)(jiao)大(da)，每(mei)個(ge)月(yue)(yue)(yue)(yue)幾(ji)萬(wan)條憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，極容(rong)(rong)易(yi)出(chu)(chu)現(xian)(xian)(xian)審(shen)(shen)(shen)(shen)核(he)失誤(wu)，讓(rang)有(you)問題的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)計(ji)(ji)(ji)(ji)(ji)(ji)入總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)，不(bu)(bu)(bu)(bu)(bu)僅影(ying)(ying)響(xiang)(xiang)最(zui)(zui)終財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)質(zhi)(zhi)量(liang)(liang)(liang)，也(ye)增(zeng)加了(le)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)(zu)(zu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)員的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)(zuo)量(liang)(liang)(liang)，使(shi)得(de)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)運行(xing)效(xiao)(xiao)率不(bu)(bu)(bu)(bu)(bu)高。3.成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)分(fen)散(san)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)在(zai)(zai)(zai)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)有(you)著(zhu)很(hen)重(zhong)(zhong)要(yao)(yao)(yao)(yao)(yao)(yao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)地位，但是(shi)(shi)(shi)(shi)(shi)K公(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)存在(zai)(zai)(zai)一(yi)(yi)定(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)散(san)性(xing)。時間維(wei)度上，由(you)于(yu)(yu)集(ji)團(tuan)(tuan)各(ge)個(ge)板塊(kuai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)存在(zai)(zai)(zai)一(yi)(yi)定(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)差(cha)別，不(bu)(bu)(bu)(bu)(bu)同(tong)板塊(kuai)月(yue)(yue)(yue)(yue)末(mo)(mo)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)結(jie)束(shu)時間點不(bu)(bu)(bu)(bu)(bu)同(tong)，月(yue)(yue)(yue)(yue)末(mo)(mo)進(jin)(jin)(jin)行(xing)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)時點也(ye)不(bu)(bu)(bu)(bu)(bu)統一(yi)(yi)，因(yin)此(ci)(ci)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)時間上是(shi)(shi)(shi)(shi)(shi)分(fen)散(san)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)。從公(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)地域(yu)分(fen)布上看，各(ge)子(zi)(zi)公(gong)(gong)(gong)司(si)(si)(si)跨越3個(ge)省，與(yu)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)(gong)(gong)享(xiang)(xiang)(xiang)中(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)(zu)(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)辦公(gong)(gong)(gong)地點都(dou)(dou)存在(zai)(zai)(zai)一(yi)(yi)定(ding)(ding)距離，造(zao)(zao)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)地域(yu)上分(fen)散(san)。總(zong)(zong)(zong)(zong)之，成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)相對(dui)(dui)(dui)分(fen)散(san)，會(hui)使(shi)各(ge)公(gong)(gong)(gong)司(si)(si)(si)按(an)照操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)標(biao)準(zhun)對(dui)(dui)(dui)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)存在(zai)(zai)(zai)差(cha)別，影(ying)(ying)響(xiang)(xiang)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)準(zhun)確(que)性(xing)。完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)時間都(dou)(dou)由(you)各(ge)子(zi)(zi)公(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)員確(que)定(ding)(ding)，缺(que)乏一(yi)(yi)個(ge)完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)準(zhun)截止時點，而(er)集(ji)團(tuan)(tuan)合(he)并(bing)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)等必須要(yao)(yao)(yao)(yao)(yao)(yao)等所(suo)(suo)有(you)公(gong)(gong)(gong)司(si)(si)(si)完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)、結(jie)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)后(hou)(hou)才能(neng)進(jin)(jin)(jin)行(xing)，因(yin)此(ci)(ci)分(fen)散(san)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)也(ye)會(hui)導致財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)編制(zhi)、報(bao)(bao)(bao)(bao)送滯后(hou)(hou)，影(ying)(ying)響(xiang)(xiang)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)需(xu)求方(fang)(fang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)使(shi)用。4.人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)干(gan)預(yu)(yu)較(jiao)(jiao)多，缺(que)少(shao)(shao)過(guo)(guo)程(cheng)(cheng)監(jian)控K公(gong)(gong)(gong)司(si)(si)(si)財(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)(gong)(gong)享(xiang)(xiang)(xiang)中(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)(cheng)，由(you)于(yu)(yu)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)化(hua)(hua)程(cheng)(cheng)度相對(dui)(dui)(dui)不(bu)(bu)(bu)(bu)(bu)高，各(ge)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)在(zai)(zai)(zai)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)核(he)對(dui)(dui)(dui)過(guo)(guo)程(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)，都(dou)(dou)需(xu)要(yao)(yao)(yao)(yao)(yao)(yao)大(da)量(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)進(jin)(jin)(jin)行(xing)操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)，人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)過(guo)(guo)程(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)很(hen)容(rong)(rong)易(yi)出(chu)(chu)現(xian)(xian)(xian)關鍵(jian)項目(mu)(mu)遺漏或者數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)錯(cuo)誤(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)情(qing)況。成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)是(shi)(shi)(shi)(shi)(shi)整個(ge)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)最(zui)(zui)關鍵(jian)、最(zui)(zui)重(zhong)(zhong)要(yao)(yao)(yao)(yao)(yao)(yao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)，成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)分(fen)散(san)在(zai)(zai)(zai)各(ge)子(zi)(zi)公(gong)(gong)(gong)司(si)(si)(si)，執行(xing)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)都(dou)(dou)是(shi)(shi)(shi)(shi)(shi)子(zi)(zi)公(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)會(hui)計(ji)(ji)(ji)(ji)(ji)(ji)人(ren)(ren)(ren)員，在(zai)(zai)(zai)執行(xing)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)時缺(que)少(shao)(shao)對(dui)(dui)(dui)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)計(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)過(guo)(guo)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)監(jian)督，成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)客觀(guan)性(xing)受到影(ying)(ying)響(xiang)(xiang)，甚至(zhi)會(hui)影(ying)(ying)響(xiang)(xiang)會(hui)計(ji)(ji)(ji)(ji)(ji)(ji)信(xin)息(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)質(zhi)(zhi)量(liang)(liang)(liang)。報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)處(chu)理(li)(li)環節(jie)，通過(guo)(guo)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)對(dui)(dui)(dui)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)進(jin)(jin)(jin)行(xing)操(cao)(cao)(cao)作(zuo)(zuo)(zuo)(zuo)，由(you)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)復核(he)、提(ti)(ti)交報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)給使(shi)用者，而(er)人(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)對(dui)(dui)(dui)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)干(gan)預(yu)(yu)過(guo)(guo)多，可能(neng)會(hui)對(dui)(dui)(dui)報(bao)(bao)(bao)(bao)表(biao)(biao)(biao)(biao)(biao)(biao)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)真實性(xing)產生(sheng)影(ying)(ying)響(xiang)(xiang)，甚至(zhi)會(hui)給公(gong)(gong)(gong)司(si)(si)(si)帶來(lai)損失。

三、基于RPA的財務共享中心總賬流程優化

基(ji)于(yu)(yu)以(yi)(yi)(yi)(yi)(yi)上(shang)(shang)(shang)(shang)(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)問(wen)題(ti)描述和(he)(he)分(fen)析，為(wei)(wei)了進(jin)(jin)(jin)(jin)一步提高(gao)(gao)(gao)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)運(yun)(yun)行(xing)(xing)(xing)效(xiao)率(lv)，提高(gao)(gao)(gao)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)準(zhun)確(que)性，在(zai)(zai)(zai)(zai)(zai)(zai)原有(you)(you)(you)(you)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)中(zhong)，融入(ru)RPA技(ji)(ji)(ji)術(shu)(shu)(shu)，通過(guo)(guo)(guo)這(zhe)一技(ji)(ji)(ji)術(shu)(shu)(shu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)應(ying)用(yong)，可(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)解(jie)決(jue)(jue)上(shang)(shang)(shang)(shang)(shang)(shang)述分(fen)析中(zhong)識別出(chu)(chu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)問(wen)題(ti)，最(zui)終形成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)K公(gong)(gong)司(si)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)享中(zhong)心(xin)(xin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)優化(hua)(hua)(hua)(hua)(hua)方(fang)案(an)。總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)優化(hua)(hua)(hua)(hua)(hua)方(fang)案(an)主要(yao)(yao)(yao)(yao)體(ti)(ti)現(xian)(xian)(xian)在(zai)(zai)(zai)(zai)(zai)(zai)以(yi)(yi)(yi)(yi)(yi)下幾個方(fang)面。1.憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)處理自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)化(hua)(hua)(hua)(hua)(hua)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)錄(lu)入(ru)環節，需(xu)要(yao)(yao)(yao)(yao)手(shou)工(gong)(gong)(gong)新增(zeng)(zeng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)主要(yao)(yao)(yao)(yao)是(shi)(shi)生(sheng)產(chan)性固(gu)(gu)定(ding)(ding)費(fei)用(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)提和(he)(he)長期資(zi)產(chan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)攤(tan)銷(xiao)(xiao)及(ji)(ji)折舊憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)。尤其(qi)是(shi)(shi)計(ji)(ji)提和(he)(he)攤(tan)銷(xiao)(xiao)類的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，由(you)(you)于(yu)(yu)不(bu)(bu)像銷(xiao)(xiao)售和(he)(he)采(cai)(cai)購那樣(yang)有(you)(you)(you)(you)上(shang)(shang)(shang)(shang)(shang)(shang)游單(dan)據(ju)(ju)(ju)(ju)(ju)支(zhi)撐，因(yin)此一直沒(mei)有(you)(you)(you)(you)實現(xian)(xian)(xian)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)化(hua)(hua)(hua)(hua)(hua)操(cao)(cao)作(zuo)(zuo)。為(wei)(wei)了實現(xian)(xian)(xian)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)錄(lu)入(ru)，可(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)在(zai)(zai)(zai)(zai)(zai)(zai)計(ji)(ji)提、攤(tan)銷(xiao)(xiao)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)設(she)(she)(she)(she)(she)(she)置(zhi)(zhi)上(shang)(shang)(shang)(shang)(shang)(shang)游單(dan)據(ju)(ju)(ju)(ju)(ju)，像銷(xiao)(xiao)售、采(cai)(cai)購那樣(yang)由(you)(you)上(shang)(shang)(shang)(shang)(shang)(shang)游的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)單(dan)據(ju)(ju)(ju)(ju)(ju)生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)對(dui)(dui)(dui)(dui)應(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)。借(jie)助(zhu)RPA技(ji)(ji)(ji)術(shu)(shu)(shu)，每一類長期資(zi)產(chan)攤(tan)銷(xiao)(xiao)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)都(dou)在(zai)(zai)(zai)(zai)(zai)(zai)系統(tong)中(zhong)設(she)(she)(she)(she)(she)(she)置(zhi)(zhi)明細信(xin)(xin)息(xi)(xi)，例(li)如(ru)將(jiang)周(zhou)轉材料、長期待攤(tan)費(fei)用(yong)等(deng)明細寫進(jin)(jin)(jin)(jin)系統(tong)；而生(sheng)產(chan)性費(fei)用(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)提則(ze)通過(guo)(guo)(guo)設(she)(she)(she)(she)(she)(she)置(zhi)(zhi)費(fei)用(yong)申請單(dan)，將(jiang)生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)主要(yao)(yao)(yao)(yao)信(xin)(xin)息(xi)(xi)字(zi)段都(dou)添加(jia)到(dao)(dao)費(fei)用(yong)申請單(dan)中(zhong)，隨(sui)后(hou)，設(she)(she)(she)(she)(she)(she)置(zhi)(zhi)單(dan)據(ju)(ju)(ju)(ju)(ju)轉換規(gui)則(ze)，轉換規(gui)則(ze)可(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)提取(qu)明細表(biao)里的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)各類信(xin)(xin)息(xi)(xi)，包括摘要(yao)(yao)(yao)(yao)、部(bu)門(men)、金額(e)等(deng)，按(an)設(she)(she)(she)(she)(she)(she)定(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)定(ding)(ding)時任務(wu)(wu)(wu)(wu)(wu)(wu)(wu)，在(zai)(zai)(zai)(zai)(zai)(zai)固(gu)(gu)定(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)時間內生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)。這(zhe)樣(yang)就(jiu)能夠(gou)從(cong)(cong)根(gen)(gen)本(ben)(ben)(ben)上(shang)(shang)(shang)(shang)(shang)(shang)解(jie)決(jue)(jue)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)錄(lu)入(ru)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)問(wen)題(ti)，最(zui)大(da)限度提高(gao)(gao)(gao)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)員(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)作(zuo)(zuo)效(xiao)率(lv)，保證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)質(zhi)(zhi)量(liang)(liang)(liang)。在(zai)(zai)(zai)(zai)(zai)(zai)完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)相(xiang)關總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)后(hou)，就(jiu)需(xu)要(yao)(yao)(yao)(yao)對(dui)(dui)(dui)(dui)這(zhe)些(xie)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)以(yi)(yi)(yi)(yi)(yi)及(ji)(ji)其(qi)他(ta)各業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)組(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，例(li)如(ru)賒銷(xiao)(xiao)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)、付款憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)等(deng)進(jin)(jin)(jin)(jin)行(xing)(xing)(xing)審(shen)(shen)核(he)(he)(he)(he)和(he)(he)過(guo)(guo)(guo)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)操(cao)(cao)作(zuo)(zuo)。這(zhe)一過(guo)(guo)(guo)程(cheng)主要(yao)(yao)(yao)(yao)就(jiu)是(shi)(shi)核(he)(he)(he)(he)查業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)與上(shang)(shang)(shang)(shang)(shang)(shang)游單(dan)據(ju)(ju)(ju)(ju)(ju)或附件是(shi)(shi)否匹配(pei)，相(xiang)關業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)處理是(shi)(shi)否符合準(zhun)則(ze)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)要(yao)(yao)(yao)(yao)求(qiu)。此時，利用(yong)RPA技(ji)(ji)(ji)術(shu)(shu)(shu)，首先在(zai)(zai)(zai)(zai)(zai)(zai)系統(tong)中(zhong)預先寫入(ru)控(kong)制(zhi)(zhi)(zhi)(zhi)活動(dong)(dong)(dong)(dong)(dong)，將(jiang)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)需(xu)要(yao)(yao)(yao)(yao)核(he)(he)(he)(he)對(dui)(dui)(dui)(dui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)字(zi)段、邏輯信(xin)(xin)息(xi)(xi)設(she)(she)(she)(she)(she)(she)置(zhi)(zhi)在(zai)(zai)(zai)(zai)(zai)(zai)系統(tong)，對(dui)(dui)(dui)(dui)于(yu)(yu)機(ji)制(zhi)(zhi)(zhi)(zhi)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，由(you)(you)于(yu)(yu)是(shi)(shi)系統(tong)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，主要(yao)(yao)(yao)(yao)由(you)(you)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)機(ji)器人(ren)(ren)(ren)(ren)檢(jian)查生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)邏輯是(shi)(shi)否正確(que)，沒(mei)有(you)(you)(you)(you)問(wen)題(ti)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)則(ze)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)執(zhi)行(xing)(xing)(xing)審(shen)(shen)核(he)(he)(he)(he)和(he)(he)過(guo)(guo)(guo)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)操(cao)(cao)作(zuo)(zuo)，完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)機(ji)制(zhi)(zhi)(zhi)(zhi)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)化(hua)(hua)(hua)(hua)(hua)審(shen)(shen)核(he)(he)(he)(he)。而對(dui)(dui)(dui)(dui)于(yu)(yu)其(qi)他(ta)手(shou)工(gong)(gong)(gong)生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，則(ze)由(you)(you)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)員(yuan)(yuan)進(jin)(jin)(jin)(jin)行(xing)(xing)(xing)手(shou)工(gong)(gong)(gong)審(shen)(shen)核(he)(he)(he)(he)。憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)審(shen)(shen)核(he)(he)(he)(he)及(ji)(ji)過(guo)(guo)(guo)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實現(xian)(xian)(xian)，可(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)幫(bang)助(zhu)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)享中(zhong)心(xin)(xin)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)員(yuan)(yuan)有(you)(you)(you)(you)效(xiao)提高(gao)(gao)(gao)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)審(shen)(shen)核(he)(he)(he)(he)效(xiao)率(lv)和(he)(he)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)審(shen)(shen)核(he)(he)(he)(he)質(zhi)(zhi)量(liang)(liang)(liang)，有(you)(you)(you)(you)利于(yu)(yu)解(jie)決(jue)(jue)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)工(gong)(gong)(gong)作(zuo)(zuo)量(liang)(liang)(liang)過(guo)(guo)(guo)大(da)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)問(wen)題(ti)。2.月(yue)(yue)結(jie)(jie)(jie)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)化(hua)(hua)(hua)(hua)(hua)K公(gong)(gong)司(si)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)享中(zhong)心(xin)(xin)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)分(fen)散在(zai)(zai)(zai)(zai)(zai)(zai)不(bu)(bu)同(tong)區域，為(wei)(wei)了有(you)(you)(you)(you)效(xiao)解(jie)決(jue)(jue)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)數(shu)據(ju)(ju)(ju)(ju)(ju)缺乏客(ke)觀性和(he)(he)過(guo)(guo)(guo)程(cheng)控(kong)制(zhi)(zhi)(zhi)(zhi)，進(jin)(jin)(jin)(jin)而影(ying)響報(bao)(bao)(bao)(bao)(bao)表(biao)質(zhi)(zhi)量(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)問(wen)題(ti)，在(zai)(zai)(zai)(zai)(zai)(zai)已有(you)(you)(you)(you)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)流(liu)(liu)程(cheng)基(ji)礎上(shang)(shang)(shang)(shang)(shang)(shang)，可(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)增(zeng)(zeng)加(jia)集中(zhong)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)。將(jiang)原先在(zai)(zai)(zai)(zai)(zai)(zai)各子公(gong)(gong)司(si)執(zhi)行(xing)(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)全部(bu)上(shang)(shang)(shang)(shang)(shang)(shang)收到(dao)(dao)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)享中(zhong)心(xin)(xin)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)。上(shang)(shang)(shang)(shang)(shang)(shang)收后(hou)，總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)員(yuan)(yuan)并不(bu)(bu)是(shi)(shi)繼續手(shou)工(gong)(gong)(gong)執(zhi)行(xing)(xing)(xing)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)操(cao)(cao)作(zuo)(zuo)，而是(shi)(shi)借(jie)助(zhu)RPA技(ji)(ji)(ji)術(shu)(shu)(shu)，對(dui)(dui)(dui)(dui)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)各個步驟(zou)模(mo)擬人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)操(cao)(cao)作(zuo)(zuo)，將(jiang)各項操(cao)(cao)作(zuo)(zuo)程(cheng)序(xu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)邏輯寫進(jin)(jin)(jin)(jin)系統(tong)，實現(xian)(xian)(xian)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)化(hua)(hua)(hua)(hua)(hua)結(jie)(jie)(jie)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)。在(zai)(zai)(zai)(zai)(zai)(zai)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)數(shu)據(ju)(ju)(ju)(ju)(ju)準(zhun)備完(wan)(wan)畢并準(zhun)確(que)無誤后(hou)，只(zhi)要(yao)(yao)(yao)(yao)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)員(yuan)(yuan)點(dian)(dian)擊開始結(jie)(jie)(jie)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)按(an)鈕，機(ji)器人(ren)(ren)(ren)(ren)就(jiu)會(hui)按(an)照(zhao)設(she)(she)(she)(she)(she)(she)定(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)程(cheng)序(xu)，自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)依次完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)材料的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價格設(she)(she)(she)(she)(she)(she)定(ding)(ding)、制(zhi)(zhi)(zhi)(zhi)造費(fei)用(yong)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)取(qu)數(shu)、成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)分(fen)配(pei)標(biao)(biao)準(zhun)數(shu)據(ju)(ju)(ju)(ju)(ju)取(qu)值(zhi)及(ji)(ji)維護、成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)前檢(jian)查及(ji)(ji)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)操(cao)(cao)作(zuo)(zuo)，并在(zai)(zai)(zai)(zai)(zai)(zai)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)員(yuan)(yuan)對(dui)(dui)(dui)(dui)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)單(dan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)據(ju)(ju)(ju)(ju)(ju)檢(jian)查無誤后(hou)，按(an)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)邏輯生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)庫(ku)存商品(pin)入(ru)庫(ku)、結(jie)(jie)(jie)轉成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)和(he)(he)結(jie)(jie)(jie)轉損益的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)憑(ping)(ping)(ping)(ping)(ping)(ping)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)最(zui)后(hou)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)結(jie)(jie)(jie)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)工(gong)(gong)(gong)作(zuo)(zuo)。自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)化(hua)(hua)(hua)(hua)(hua)月(yue)(yue)結(jie)(jie)(jie)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實現(xian)(xian)(xian)，不(bu)(bu)僅(jin)(jin)能夠(gou)使(shi)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)操(cao)(cao)作(zuo)(zuo)按(an)標(biao)(biao)準(zhun)化(hua)(hua)(hua)(hua)(hua)流(liu)(liu)程(cheng)實現(xian)(xian)(xian)，也能夠(gou)從(cong)(cong)根(gen)(gen)本(ben)(ben)(ben)上(shang)(shang)(shang)(shang)(shang)(shang)提高(gao)(gao)(gao)整個財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)享中(zhong)心(xin)(xin)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)運(yun)(yun)行(xing)(xing)(xing)效(xiao)率(lv)。3.報(bao)(bao)(bao)(bao)(bao)表(biao)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)化(hua)(hua)(hua)(hua)(hua)針對(dui)(dui)(dui)(dui)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)報(bao)(bao)(bao)(bao)(bao)表(biao)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)所反映出(chu)(chu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)問(wen)題(ti)，可(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)利用(yong)RPA技(ji)(ji)(ji)術(shu)(shu)(shu)，實現(xian)(xian)(xian)報(bao)(bao)(bao)(bao)(bao)表(biao)從(cong)(cong)編制(zhi)(zhi)(zhi)(zhi)到(dao)(dao)上(shang)(shang)(shang)(shang)(shang)(shang)報(bao)(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)全面自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)化(hua)(hua)(hua)(hua)(hua)。具體(ti)(ti)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)操(cao)(cao)作(zuo)(zuo)方(fang)法(fa)是(shi)(shi)，對(dui)(dui)(dui)(dui)于(yu)(yu)經營管(guan)理類報(bao)(bao)(bao)(bao)(bao)表(biao)，可(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)在(zai)(zai)(zai)(zai)(zai)(zai)系統(tong)中(zhong)添加(jia)報(bao)(bao)(bao)(bao)(bao)表(biao)模(mo)板，在(zai)(zai)(zai)(zai)(zai)(zai)表(biao)格中(zhong)設(she)(she)(she)(she)(she)(she)置(zhi)(zhi)取(qu)數(shu)公(gong)(gong)式，在(zai)(zai)(zai)(zai)(zai)(zai)完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)月(yue)(yue)結(jie)(jie)(jie)后(hou)，由(you)(you)系統(tong)按(an)照(zhao)設(she)(she)(she)(she)(she)(she)定(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)取(qu)數(shu)公(gong)(gong)式自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)獲取(qu)系統(tong)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)數(shu)據(ju)(ju)(ju)(ju)(ju)工(gong)(gong)(gong)作(zuo)(zuo)，完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)報(bao)(bao)(bao)(bao)(bao)表(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)編制(zhi)(zhi)(zhi)(zhi)，并按(an)照(zhao)報(bao)(bao)(bao)(bao)(bao)表(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)核(he)(he)(he)(he)對(dui)(dui)(dui)(dui)邏輯自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)校驗(yan)數(shu)據(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)準(zhun)確(que)性。而對(dui)(dui)(dui)(dui)于(yu)(yu)報(bao)(bao)(bao)(bao)(bao)表(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)上(shang)(shang)(shang)(shang)(shang)(shang)報(bao)(bao)(bao)(bao)(bao)工(gong)(gong)(gong)作(zuo)(zuo)，可(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)利用(yong)機(ji)器人(ren)(ren)(ren)(ren)流(liu)(liu)程(cheng)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)化(hua)(hua)(hua)(hua)(hua)技(ji)(ji)(ji)術(shu)(shu)(shu)，在(zai)(zai)(zai)(zai)(zai)(zai)系統(tong)中(zhong)設(she)(she)(she)(she)(she)(she)定(ding)(ding)好報(bao)(bao)(bao)(bao)(bao)表(biao)上(shang)(shang)(shang)(shang)(shang)(shang)報(bao)(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)范圍及(ji)(ji)上(shang)(shang)(shang)(shang)(shang)(shang)報(bao)(bao)(bao)(bao)(bao)報(bao)(bao)(bao)(bao)(bao)表(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)固(gu)(gu)定(ding)(ding)時間點(dian)(dian)，在(zai)(zai)(zai)(zai)(zai)(zai)編制(zhi)(zhi)(zhi)(zhi)完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)后(hou)，由(you)(you)系統(tong)自(zi)(zi)(zi)動(dong)(dong)(dong)(dong)(dong)完(wan)(wan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)(bao)(bao)(bao)表(biao)及(ji)(ji)經營管(guan)理報(bao)(bao)(bao)(bao)(bao)表(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)上(shang)(shang)(shang)(shang)(shang)(shang)報(bao)(bao)(bao)(bao)(bao)工(gong)(gong)(gong)作(zuo)(zuo)，總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)員(yuan)(yuan)只(zhi)負責對(dui)(dui)(dui)(dui)報(bao)(bao)(bao)(bao)(bao)表(biao)數(shu)據(ju)(ju)(ju)(ju)(ju)進(jin)(jin)(jin)(jin)行(xing)(xing)(xing)總(zong)(zong)(zong)(zong)體(ti)(ti)復核(he)(he)(he)(he)，關注報(bao)(bao)(bao)(bao)(bao)表(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)上(shang)(shang)(shang)(shang)(shang)(shang)報(bao)(bao)(bao)(bao)(bao)進(jin)(jin)(jin)(jin)度及(ji)(ji)其(qi)他(ta)一些(xie)異常(chang)問(wen)題(ti)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)處理。通過(guo)(guo)(guo)RPA技(ji)(ji)(ji)術(shu)(shu)(shu)，極大(da)地減少了總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)員(yuan)(yuan)對(dui)(dui)(dui)(dui)報(bao)(bao)(bao)(bao)(bao)表(biao)數(shu)據(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)干預，能夠(gou)對(dui)(dui)(dui)(dui)編制(zhi)(zhi)(zhi)(zhi)及(ji)(ji)上(shang)(shang)(shang)(shang)(shang)(shang)報(bao)(bao)(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)客(ke)觀性進(jin)(jin)(jin)(jin)行(xing)(xing)(xing)控(kong)制(zhi)(zhi)(zhi)(zhi)，這(zhe)不(bu)(bu)僅(jin)(jin)有(you)(you)(you)(you)利于(yu)(yu)提高(gao)(gao)(gao)總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)人(ren)(ren)(ren)(ren)員(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)作(zuo)(zuo)效(xiao)率(lv)，也能很大(da)程(cheng)度上(shang)(shang)(shang)(shang)(shang)(shang)提高(gao)(gao)(gao)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)(bao)(bao)(bao)表(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)質(zhi)(zhi)量(liang)(liang)(liang)。系統(tong)對(dui)(dui)(dui)(dui)報(bao)(bao)(bao)(bao)(bao)表(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)批(pi)(pi)量(liang)(liang)(liang)生(sheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)、批(pi)(pi)量(liang)(liang)(liang)上(shang)(shang)(shang)(shang)(shang)(shang)報(bao)(bao)(bao)(bao)(bao)，能夠(gou)讓總(zong)(zong)(zong)(zong)賬(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)(zhang)組(zu)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)(ren)員(yuan)(yuan)從(cong)(cong)繁雜的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)編制(zhi)(zhi)(zhi)(zhi)、上(shang)(shang)(shang)(shang)(shang)(shang)報(bao)(bao)(bao)(bao)(bao)操(cao)(cao)作(zuo)(zuo)中(zhong)解(jie)放出(chu)(chu)來，從(cong)(cong)事更具有(you)(you)(you)(you)價值(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)作(zuo)(zuo)，例(li)如(ru)去研究整個集團的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)分(fen)析，尋求(qiu)企(qi)業(ye)(ye)(ye)經營的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價值(zhi)創(chuang)造點(dian)(dian)，從(cong)(cong)而創(chuang)造價值(zhi)。

四、結語

業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)優(you)(you)(you)(you)化(hua)是整(zheng)個(ge)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)享(xiang)中(zhong)心(xin)(xin)優(you)(you)(you)(you)化(hua)中(zhong)最(zui)(zui)重要(yao)(yao)、最(zui)(zui)關(guan)鍵(jian)的(de)(de)(de)部(bu)分(fen)，只有有效處(chu)(chu)理業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)優(you)(you)(you)(you)化(hua)過程(cheng)中(zhong)的(de)(de)(de)各(ge)項問(wen)(wen)題，才(cai)(cai)有可能(neng)(neng)降(jiang)低(di)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)成(cheng)本(ben)。因此，業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)優(you)(you)(you)(you)化(hua)是降(jiang)低(di)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)成(cheng)本(ben)和提(ti)(ti)(ti)高(gao)效率的(de)(de)(de)基礎。在(zai)(zai)(zai)企(qi)業(ye)(ye)(ye)(ye)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)規模(mo)不(bu)斷擴(kuo)大(da)、信息技(ji)(ji)術(shu)(shu)(shu)快速發(fa)展的(de)(de)(de)背景下，注(zhu)重對(dui)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)享(xiang)中(zhong)心(xin)(xin)的(de)(de)(de)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)，尤其是總賬(zhang)(zhang)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)的(de)(de)(de)調整(zheng)優(you)(you)(you)(you)化(hua)，將(jiang)(jiang)最(zui)(zui)新技(ji)(ji)術(shu)(shu)(shu)應(ying)用(yong)于調整(zheng)優(you)(you)(you)(you)化(hua)之中(zhong)，也(ye)是財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)享(xiang)體系(xi)(xi)建設的(de)(de)(de)重要(yao)(yao)組成(cheng)部(bu)分(fen)。本(ben)文以(yi)K公(gong)(gong)司財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)享(xiang)中(zhong)心(xin)(xin)為例，對(dui)其總賬(zhang)(zhang)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)運行現(xian)狀進(jin)(jin)(jin)行描述、充分(fen)分(fen)析的(de)(de)(de)基礎上(shang)，肯定了(le)(le)總賬(zhang)(zhang)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)在(zai)(zai)(zai)成(cheng)本(ben)節約及效率提(ti)(ti)(ti)升(sheng)方(fang)面取得的(de)(de)(de)成(cheng)效，歸納出(chu)總賬(zhang)(zhang)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)運行中(zhong)目前(qian)尚存在(zai)(zai)(zai)的(de)(de)(de)幾點(dian)問(wen)(wen)題，針(zhen)對(dui)這(zhe)(zhe)些(xie)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)問(wen)(wen)題，考(kao)慮將(jiang)(jiang)RPA技(ji)(ji)術(shu)(shu)(shu)融入具體流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)中(zhong)，讓其在(zai)(zai)(zai)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)的(de)(de)(de)各(ge)個(ge)節點(dian)發(fa)揮作用(yong)，優(you)(you)(you)(you)化(hua)總賬(zhang)(zhang)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)，增加(jia)自動(dong)化(hua)程(cheng)度(du)，提(ti)(ti)(ti)升(sheng)運行效率。在(zai)(zai)(zai)將(jiang)(jiang)RPA技(ji)(ji)術(shu)(shu)(shu)融入K公(gong)(gong)司的(de)(de)(de)總賬(zhang)(zhang)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)后(hou)，反映出(chu)的(de)(de)(de)各(ge)類流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)問(wen)(wen)題能(neng)(neng)夠(gou)被(bei)從(cong)(cong)根本(ben)上(shang)解(jie)決(jue)(jue)，同時也(ye)減少(shao)了(le)(le)人(ren)工對(dui)系(xi)(xi)統(tong)數(shu)據的(de)(de)(de)干預，使(shi)得系(xi)(xi)統(tong)的(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)數(shu)據處(chu)(chu)理更(geng)客觀，提(ti)(ti)(ti)升(sheng)了(le)(le)會(hui)(hui)計(ji)信息的(de)(de)(de)質(zhi)量(liang)。隨(sui)著科學技(ji)(ji)術(shu)(shu)(shu)的(de)(de)(de)進(jin)(jin)(jin)步(bu)，目前(qian)使(shi)用(yong)的(de)(de)(de)RPA技(ji)(ji)術(shu)(shu)(shu)一(yi)定會(hui)(hui)不(bu)斷地迭代、完善(shan)，這(zhe)(zhe)些(xie)技(ji)(ji)術(shu)(shu)(shu)進(jin)(jin)(jin)步(bu)將(jiang)(jiang)會(hui)(hui)進(jin)(jin)(jin)一(yi)步(bu)解(jie)決(jue)(jue)共(gong)(gong)享(xiang)中(zhong)心(xin)(xin)總賬(zhang)(zhang)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)運行中(zhong)出(chu)現(xian)的(de)(de)(de)新的(de)(de)(de)問(wen)(wen)題，從(cong)(cong)而(er)從(cong)(cong)整(zheng)體上(shang)提(ti)(ti)(ti)升(sheng)企(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理水平和信息化(hua)水平。在(zai)(zai)(zai)未來，除了(le)(le)RPA技(ji)(ji)術(shu)(shu)(shu)，一(yi)定會(hui)(hui)有更(geng)新先進(jin)(jin)(jin)的(de)(de)(de)技(ji)(ji)術(shu)(shu)(shu)會(hui)(hui)出(chu)現(xian)，例如人(ren)工智能(neng)(neng)技(ji)(ji)術(shu)(shu)(shu)等，這(zhe)(zhe)些(xie)技(ji)(ji)術(shu)(shu)(shu)對(dui)企(qi)業(ye)(ye)(ye)(ye)運營管(guan)(guan)理和財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)享(xiang)中(zhong)心(xin)(xin)的(de)(de)(de)總賬(zhang)(zhang)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)優(you)(you)(you)(you)化(hua)產生深遠(yuan)影(ying)響，也(ye)將(jiang)(jiang)幫助企(qi)業(ye)(ye)(ye)(ye)實現(xian)數(shu)字化(hua)經營管(guan)(guan)理，讓財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)享(xiang)中(zhong)心(xin)(xin)的(de)(de)(de)總賬(zhang)(zhang)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)自動(dong)化(hua)程(cheng)度(du)更(geng)高(gao)，總賬(zhang)(zhang)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)處(chu)(chu)理也(ye)更(geng)加(jia)智能(neng)(neng)化(hua)，進(jin)(jin)(jin)一(yi)步(bu)降(jiang)低(di)運行成(cheng)本(ben)和提(ti)(ti)(ti)高(gao)效率。當然，企(qi)業(ye)(ye)(ye)(ye)管(guan)(guan)理者也(ye)應(ying)該時刻(ke)對(dui)這(zhe)(zhe)些(xie)技(ji)(ji)術(shu)(shu)(shu)保持應(ying)有的(de)(de)(de)關(guan)注(zhu)，引(yin)導財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)共(gong)(gong)享(xiang)中(zhong)心(xin)(xin)總賬(zhang)(zhang)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)及其他業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)(liu)(liu)(liu)程(cheng)持續地進(jin)(jin)(jin)行調整(zheng)、優(you)(you)(you)(you)化(hua)，以(yi)適(shi)應(ying)外界競爭(zheng)環(huan)境變化(hua)和內(nei)部(bu)戰略發(fa)展要(yao)(yao)求。只有這(zhe)(zhe)樣(yang)，才(cai)(cai)能(neng)(neng)不(bu)斷完善(shan)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理方(fang)式，促(cu)進(jin)(jin)(jin)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)工作的(de)(de)(de)發(fa)展。

參考文獻：

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[2]胡愛平,張春艷,周莎.財務(wu)共(gong)享(xiang)對企業財務(wu)績效的影響(xiang)研究[J].會(hui)計之友,2021(19):14-19.

作者：劉宇 單位：江(jiang)蘇益客(ke)食品集團股(gu)份有限公(gong)司