Research on the Challenges and Countermeasures of Implementing Intelligent Expense Control in Enterprise Financial Shared Service Centers

Abstract

Against the backdrop of the digital economy and the digital transformation of enterprises, intelligent expense control systems have become a key tool for enhancing the operational efficiency and value creation capabilities of Financial Shared Service Centers (FSSCS). However, practice has shown that enterprises generally encounter the predicament of "easy to go online but difficult to achieve results" during the implementation process. The white paper "A New Era of Financial Management:" jointly released by Deloitte and HSI in 2025 The "Outstanding Path of Intelligent Expense Control for World-Class Enterprises" points out that although more than half of the enterprises have adopted intelligent expense control systems, only a few have successfully implemented AI scenarios and achieved regular application. The majority of enterprises still face multiple practical obstacles such as system integration, data governance, organizational adaptation, compliance risk control, and talent support. The problem of the system being "in form but not in spirit" is prominent. Based on the Technology-Organization-Environment (TOE) framework and the Business Process Reengineering (BPR) theory, and by introducing the "L1-L5 non-reimbursement classification standard" and the "Four-step Breakthrough Method for AI Implementation" proposed in the above-mentioned white paper, this study has constructed a comprehensive analysis framework and response system of "technology integration - organization activation - environment adaptation". Based on case studies, it is found that the key factors affecting the effective implementation of intelligent expense control include system integration obstacles in the technical dimension, resistance to institutional processes and the scarcity of financial talents in the organizational dimension, as well as dynamic changes and the lack of relevant standards in the environmental dimension. This study proposes effective countermeasures from aspects such as hierarchical and phased technical construction, business process reengineering, organizational change, and regulatory external environment, providing support for enterprises to build an efficient intelligent expense control system and promoting the high-quality and long-term development of financial sharing and intelligent expense control.