财务共享服务模式研究及实践

Research and Practice of Finance Shared Services Model

共享服务是跨国企业集团一种新的管理模式,可以显著降低集团日常事务的处理成本,提高效率,并支持企业集团战略有效执行,因此共享服务模式得到了理论界和实务界的广泛关注。本文首先回顾了国内外共享服务理论研究与企业实践;然后,应用案例研究方法对中兴通讯财务共享服务中心的最佳实践进行深入剖析,从中兴通讯管理创新路径图出发,总结归纳出创建财务共享服务中心的方法论。在此基础上,进一步对比国内外企业竞争环境,结合中兴通讯案例提出适于中国企业集团的财务共享服务模式,并指出建立该模式需要注意的问题,其目的是为完善财务管理理论和保证企业集团战略有效执行提供支持。

Shared Services is a kind of new management practice for multinational corporations. It can significantly reduce the cost of day-to-day operations, improve efficiency, and implement the business strategies. So shared services is both theoretical and practical. This paper first gives an overview on shared services theory and applications, and then analyzes the best practice case in ZTE Corporation. In the analysis, a financial shared services center methodology is summarized and created from ZTE management innovation road map. Based on the research, domestic and foreign enterprises competitive environments are compared and a services model is presented which is suitable for Chinese enterprises. Some problems are also pointed out which can improve the financial management and guarantee effective implementations.