云计算背景下中兴通讯公司财务共享模式研究

Research on ZTE Corporation’s Financial Sharing Model in the Context of Cloud Computing

云计算具有集约建设、资源共享、规模化服务、服务成本低等显著经济效益而成为数字经济时代的主要计算模式。全球经济一体化使得企业间的并购重组愈加频繁,进而造成财务管控难度大、成本高等问题,在此背景下财务共享服务中心应运而生。本文以中兴通讯公司建设财务共享中心为例,从实践角度分析了云计算背景下企业建立财务共享中心的必要性,基于业务流程再造理论,探讨总结了企业当前存在的如信息系统整合程度低、人力资源管理有待加强等具体问题,并提出了如何优化财务共享模式的若干具体建议。

Cloud computing has become the mainstream computing model in the era of digital economy due to its remarkable economic benefits such as intensive construction,resource sharing,scaled services and low costs.The global economic integration makes mergers and acquisitions and reorganization among enterprises increasingly frequent,which in turn causes the issues of difficult and costly financial control,in which context the financial shared service center emerged.To this end,taking ZTE Corporation’s financial sharing center as a typical case,this thesis aims to elaborate on the necessity of establishing a financial sharing center from a practical perspective,summarizes specific issues such as insufficient integration of information systems and inadequate human resource management according to business process reengineering theory,and puts forward some suggestions for optimizing the financial sharing model.