上市制造业公司实施财务共享中心影响因素的实证研究

制造业是一个国家的立国之本、强国之本、富民之本。制造业的繁盛与否更是反映了一个国家治理能力的高低。因此,论文基于目前我国上市制造业公司公布的数据,通过阅读大量的国内外文献,总结了关于实施财务共享服务中心的一些影响因素,从而得到自变量。论文以上市制造业公司中已建立财务共享中心的公司为因变量,构建Logistic回归方程模型,经回归分析得出财务共享服务中心构建的影响因素。

Empirical Research on the Influencing Factors of Implementing Financial Shared Center inListed Manufacturing Companies

For a country,the manufacturing industry is the foundation of the country's survival,the foundation of making the country strong,and the foundation of making its people prosperous.The prosperity or otherwise of manufacturing industry even reflects the level of governance ability of a country.Therefore,the paper summarizes some influencing factors about the implementation of financial shared service center based on the data currently published by the listed manufacturing companies in China and by reading a large amount of domestic and foreign literature,so as to obtain the independent variables.The paper constructs a Logistic regression equation model with the companies that have established financial shared service center among listed manufacturing companies as the dependent variables,and derives the influencing factors for the construction of financial shared service center by regression analysis.