财务共享中心的三个最重要的文件

财务共享中心的三个最重要的文件/The Most Imp. Doc for FSSC


一．服务协议（Service Level Agreement,以下称SLA）。

财务共享中心是为集团母公司及其下属的负责销售、研发、生产的子公司（以下称关联方公司）提供统一的财务会计服务的机构。这种服务不是免费的，财务共享中心的所有费用最后都将由关联方公司分摊。财务共享中心与关联方公司之间可视为集团内部供应商与客户之间的关系。作为提供与接受服务的业务，很有必要签订协议，规范双方的权利和义务。SLA就是这样一份合同性文件，可以说，SLA是财务共享中心生存的基础。

SLA的主要内容包括，财务共享中心提供会计服务的范围、期限和收费方式。对服务范围只需作高层次的界定，因为详细的服务内容将在另一份文件流程标准中说明。

SLA既是财务共享中心与接受会计服务的关联方公司之间内部合同，也是财务共享中心据以向关联方公司结算开票的依据，SLA会作为支持文件提供给税务局，以开具发票。


二．流程标准（Standard of Procedure，以下称SOP）
SOP可分为两个部分，第一部分是流程图，第二部分是操作手册。

1）流程图
在筹建财务中心之初，首先要做的一项工作，是将会计的工作分门别类列示，这种分类的结果是将财务工作分为一个个流程。例如，应付帐款可分为：
-         供应商主数据维护
-         供应商主数据报告
-         复核重复及不用供应商主数据
-         存货类发票匹配
-         非存货类发票匹配
-         预付款
-         电子付款
-         手工付款
-         员工报销等

针对每个流程，分别画出业务发生的流程图。例如，针对供应商主数据的维护这个流程，首先是相关部分提出申请在系统在建供应商主数据；该申请需经被授权的批准人批准；经批准的申请传递到财务共享中心；财务共享中心收到申请后核对申请的有效性；核对无误的申请在系统中建供应商主数据；已建好的供应商主数据经复核批准；通知申请人业务已完成。用流程图的方式表现这样的业务，直观明了，便于相关各方阅读使用。

流程图要解决的问题是：谁(WHO)，做什么(WHAT)。它是SOP中层次比较高的文件。

2）操作手册（OPERATION MANUALS）
针对每个流程，什么时候完成，具体怎么操作，需要用到哪些申请表或文档模板，这些是需要在操作手册中解决的问题。

操作手册是给财务会计进行日常工作作用的文件，必须详尽，明确。涉及的申请表等到文件要有标准模板，涉及到系统操作，要有详细的说明和屏幕拷贝，等等。一份优秀的操作手册要能让用户按图索骥就能完成一个业务流程的操作。

操作手册要解决的问题是：什么时候（WHEN），怎么做（HOW）。它是一个非常详细的文件。


需要说明的是，流程图和操作手册不是合而为一的文件，而是分离的。这是因为第一，两份文件形成的时间不同，流程图在比较早的阶段就应当完成。操作手册则根据已完成的流程图分别撰写，完成得较晚。第二，流程图和操作手册不一定必须是一一对应的关系，根据实际需要，可以是几个流程合并撰写一份操作手册，例如上面所举的三个关于供应商主数据的流程就可以合并成一份操作手册。有的针对一张流程图，如期末资产负债表帐户的对帐，需根据不同类型的帐户分别撰写数份操作手册，如银行科目的对帐，固定资产科目的对帐等。


三．内部控制汇总文件（INTERNAL CONTROL MATRIX）

内部控制汇总文件是针对财务业务相关的内部控制点编撰的一个汇总型的文件。

因为财务共享中心通常提供的是远程式服务，在与财务相关的业务的内部控制方面，财务共享中心与关联方公司各自需承担一部分责任。例如，固定资产的会计处理是财务共享中心的服务范围，相关内部控制也就是财务共享中心的责任，但固定资产的盘点、固定资产减值准备的评估及其相关内部控制，则是关联方公司的责任。

内部控制汇总文件通常采用问卷式，可以想像成它是审计师对会计报表是否公允反映企业的财务状况，经营成果和现金流量提出的一系列问题，财务共享中心和关联方公司给予答复，针对审计师的每一个问题，已设计了何种内部控制。只是在采用财务工享中心的模式下，这些内部控制的责任人被区分成了财务共享中心和关联方公司两部分。

内部控制汇总文件是集团公司内部审计师进行内审的依据，作为财务共享中心，对照内部控制汇总文件定期进行自查也有助于财务共享中心保证所提供的会计服务的合规性。


以上这三份文件，可以说是建立一个财务共享中心最重要的三个文件。这三个文件必须在财务共享中心开始运营前，由财务共享中心和关联方公司共同签署。



Three Most Important Documents for Financial Shared Service Center

A. Service Level Agreement (SLA)

A Financial Shared Service Center (FSSC) is an organization that provides accounting serivces to the group company and its subsidiaries for sales, R&D and manufacturing (hereinafter referred to as “affiliates”).  Such accounting services are not free of charge.  All the costs of the FSSC will be ultimately allocated to the affiliates.  FSSC and affiliates are the internal vendor and customer.  They are doing the business of providing and receiving services.  So it’s necessary to have an agreement to define the rights and responsibilities for both sides.  SLA is a such kind of document.  It’s crucial to an FSSC.

SLA is a high level document.  It defines the service scope, periods and service chargeback model of an FSSC.  The service scope in this document is also high-level.  The detailed services will be described in another document, SOP.

SLA serves as a contract between FSSC and affiliates as well as the base of service chargeback settlement and invoicing.  SLA will also be submitted to the tax authorities as the supporting documents for getting invoices.

B. Standard of Procedure (SOP)
There are two parts for SOP.  The first is Flowchart.  The second is Operation Manual.

1) Flowchart
During the set-up stage, a primary task is to list down the financial works by category.  The result is that the financial works are categorized to separate processes.  For example, accounts payable could be divided into:
-         Maintian vendor master data
-         Vendor master edit report
-         Processing duplicate and inactive vendor master
-         PO invoice verifciation
-         Non-PO invoice verification
-         Prepayment and advance invoices
-         Electronic payment
-         Manual payment
-         Expense claims and so on.

A flowchart to each process should be maintained.  For example, the process of “Maintain vendor master data” includes the following activities:
- submitting application
- approval of application
- passing the approved application to FSSC
- verifying the application
- processing the vendor master in EPR system
- review and approval the vendor master data maintained in system
- notifying applicants of the completion of transaction
These activities expressed in a flowchart will be clear, simple and user friendly.

A flowchart should settle the problem of “WHO and (to do) WHAT”.  It’s a high-level document in SOP.

2) Operation Manuals (OM)
For each process, when to complete it and how to do, what kind of application forms and templates are available.  These problems are to be settled in OM.

An Operation Manual is for the reference of accountants’ daily work.  It must be clear and detailed enough.  For the application forms and templates used in a certain process, there should be a sample.  For the steps performed in EPR system, there should be detailed explanation and screenshots to demonstrate how to do the operations.  A good OM allows the user to complete the process just according to the instructions documented in it.

An OM should settle the problem of “WHEN and HOW”.  It’s a detailed level document.

It should be noted that Flowchart and OM are separate documents.  It’s no need to combine them into one file.  Firstly, they are completed in different stages in FSSC setting-up.  Flowchart should be completed earlier than OM.  It’s the base for OM documentation.  Secondly,  it’s no need matching the Flowchart and OM one by one.  Actually, serveral flowcharts could be combined into one OM.  For instance, the above mentioned three processes for vendor master data could be documented into one OM.  Sometimes one single flowchart should be separated into several OM.  For instance, the flowchart of Balance Sheet Account Reconciliaiton should be devided into several operation mauals according to the different account types, such as bank accounts reconciliation, fixed assets account reconciliation, etc.

C. Internal Control Matrix (ICM)

ICM is a document summarizing the internal control points related to financial transactions.

Usually, FSSC provides remote accounting services to affiliates.  So the responsibilites of related internal controls should be taken by FSSC and affliates jointly.  For example, the bookkeeping for fixed assets is in the service scope of FSSC, therefore the related internal controls are FSSC responsibility.  But for fixed assets physical counting and impairment assessing which is out of FSSC scope, it’s obviously affiliates’ responsiblity to do the business and to ensure the related internal controls are effective.

ICM is usually in the form of questionnaire.  It could be regarded as the auditors are questioning if the financial statements are fair presentation of the affiliates’ financial situation, business results and cashflow.  FSSC and affiliates are answering these questions that what kind of internal controls are in places to ensur the fair presentation.  In the mode of FSSC, these internal controls are carried out by FSSC or affiliates according to their responsibilites.

ICM is the corporate internal auditors’ favorite documents on which internal auditing are based.  It’s also the criteria for FSSC self-checking periodically to ensure the compliance and quality of FSSC services.


The above three documents are the most important documents for an FSSC.  They should be signed-off by both FSSC and affiliates before go-live.