20世纪90年代以来，经济高速发展、行业竞争不断加剧、产品技术日趋复杂。专业分工在提高劳动生产率的同时，为企业的持续发展带来新的负担：“分工”割裂连贯的业务流程，增加业务部门之间的协调困难并随之产生不可避免的交易成本。除此之外，“分工”管理思想造成管理者对信息和数据的肢解，进一步影响企业的战略管理发展。为了改善这些问题，流程再造这一新的管理思想成为企业变革的重要指针。

本文从财务共享的视角出发研究企业流程再造，深入探讨两者的相互关系及作用影响，多角度分析财务共享模式下推行流程再造的一般方法。选取全球著名家电制造商海尔集团为研究对象，重点分析海尔集团自2006年开始实施以财务共享服务项目为中心的财务变革的行为逻辑和实践效果，通过梳理财务管理的组织变革、人员变动、业务流程变化，研究海尔集团财务共享模式下流程再造的影响路径和影响效果，针对分析结果发现问题并提出相应的解决措施，深入探讨财务共享服务中心建设对海尔集团战略目标实现的推动作用。

Since the 1990s, because of the high-speed development of economy, intensified competition and complex technology, the division of labor based on specialization brings some new burden on the continuous development of companies rather than raising labor productivity. The division cut the business process into pieces, which increases the difficulty of collaboration between apartments and brings about transaction cost. In addition, this kind of “division” ideology causes managers to dismember the enormous information
system and database, and then hinders the development of the company’s strategic management. In order to solve these problems, business progress reengineering becomes popular among countries, which may show a new direction for enterprise innovation.

From the perspective of financial sharing, this article studies the business progress reengineering, researches the interaction and also the interplay between the two theories, and analyzes the general methods of business progress reengineering under the financial sharing model from various angles. This article selects Haier company, the world’s fourth largest white goods manufacturers and one of the China’s most valuable brands, as the research object. Focus on the revolution and logicality of models on financial evolution centering on financial shared service projects of Haier since 2006. Through in-depth research on the organization reforming, personnel changing and business progress innovation about its financial management, we can study the influence path and the effect. According to the analysis results, find out the problems and put forward the corresponding solutions. At last this article will discuss the promoting effect on the realization of Haier company’s strategic objectives.