财务共享服务在中兴通讯集团的应用

发布时间：2018-04-08 13:04

本文选题：财务共享服务　切入点：中兴通讯　出处：《江西财经大学》2017年硕士论文

【摘要】：20世纪八九十年代以来,由于经济全球化的加深,科学技术的飞速发展和科技革命的影响,世界跨国企业进一步发展壮大,企业间的兼并和重组也更加频繁。在这种大环境下,如何强化集团对各分支机构各不同部门的财务职能管控,有效的降低企业的财务管理成本,正成为大型集团公司的一个管理难题。面对新出现的这种管理困境,无论是理论界还是实务界都在积极寻求一条具有成本优势、更加高效、更加优质的财务管理模式。近年来,财务共享服务这种新型的财务管理模式已经得到了许多大型跨国集团公司的普遍认可,这种模式就是将企业日常的财务功能如费用报销、会计核算等这些机械化、重复性较强的工作从各成员单位中剥离出来,通过计算机技术对财务流程进行规范化的处理,这样的新型财务管理模式不仅恰好符合了企业提高经营效率、降低运营成本、优化组织结构的需求,同时也顺应了信息技术用于财务管理的发展趋势。如今,世界五百强企业中,已有超过八成的企业将财务共享服务运用于集团的财务管理工作。而在国内企业中,财务共享服务理论研究还处于起步阶段,已经建立财务共享中心的企业相对较少。所以,笔者认为这种新型的财务共享服务模式在企业中具体应用的实践案例非常具有研究价值。中兴通讯作为全球领先的综合性通信制造业上市公司,是我国较早建立财务共享服务中心的大型集团公司,中兴通讯的财务共享之路积累了大量实践经验,已成为行业标杆。本文主要采用案例分析法,辅以文献研究法、定性分析与定量分析相结合的方法对该案例进行研究。本文共分五部分。第一部分综述了财务共享服务含义、模式和有效性的文献回顾;第二部分主要从概念界定和理论基础两个方面为本文提供理论依据;第三部分是对中兴通讯建立财务共享服务的案例进行简要介绍:包括建立财务共享之前的基本情况,中兴集团实施财务共享服务的职能和意义,以及从筹备、初创、发展、开拓四个阶段去分析中兴通讯建立财务共享服务的流程;第四部分是从组织结构、管理制度、信息系统三个方面对中兴通讯运行财务共享服务的效果进行评价,同时,分析了中兴通讯财务共享服务成功实施的关键因素;第五部分首先总结了财务共享服务建立过程中的一些关键点,通过借鉴中兴通讯的建立流程,管理方式和方法,归纳总结出怎样的企业适合建立财务共享服务,运行财务共享服务的关键环节,进一步得出财务共享服务可以帮助企业达到降低管理成本、强化财务决策、提升企业价值的结论,最后对财务共享服务的未来进行展望。
[Abstract]:Since 1980s and 1990s, due to the deepening of economic globalization, the rapid development of science and technology and the impact of the scientific and technological revolution, the multinational enterprises in the world have further developed and strengthened, and mergers and reorganization among enterprises have become more frequent.In this kind of environment, how to strengthen the financial function control of the different departments of each branch of the group, and reduce the financial management cost of the enterprise effectively, is becoming a management difficult problem of the large group company.In the face of this new management dilemma, both theoretical and practical circles are actively seeking a more cost-effective, more efficient, more high-quality financial management model.In recent years, financial sharing service, a new financial management model, has been widely accepted by many large multinational group companies. This model is to mechanize the daily financial functions of enterprises, such as reimbursement of expenses, accounting and accounting, etc.The work with strong reproducibility is stripped out from each member unit, and the financial process is standardized by computer technology. This new financial management mode not only accords with the enterprise to improve the operating efficiency and reduce the operating cost.At the same time, it conforms to the development trend of information technology used in financial management.Today, more than 80% of the top 500 companies use financial sharing services in the financial management of the group.But in the domestic enterprises, the financial sharing service theory research is still in the initial stage, the enterprise which has established the financial sharing center is relatively few.Therefore, the author thinks that the practical case of this new financial sharing service mode in enterprises is of great value.ZTE, as a leading listed company in the global comprehensive communication manufacturing industry, is a large group company that established financial sharing service center earlier in our country. ZTE has accumulated a lot of practical experience on the way of financial sharing and has become the benchmark of the industry.This paper mainly uses the case analysis method, assisted by the literature research method, qualitative analysis and quantitative analysis method to study the case.This paper is divided into five parts.The first part summarizes the meaning, mode and effectiveness of financial sharing services, the second part provides the theoretical basis for this paper from the two aspects of the definition of the concept and the theoretical basis.The third part is a brief introduction to the case of ZTE's establishment of financial sharing service: including the basic situation before the establishment of financial sharing, the function and significance of ZTE's implementation of financial sharing service, and its preparation, start-up and development.The fourth part is to evaluate the effect of ZTE's financial sharing service from three aspects: organizational structure, management system and information system.This paper analyzes the key factors of the successful implementation of the financial sharing service of ZTE. The fifth part summarizes some key points in the process of the establishment of the financial sharing service, and draws lessons from the establishment process, management methods and methods of ZTE.What kind of enterprise is suitable for establishing financial sharing service and running the key link of financial sharing service is summed up, and it is further concluded that financial sharing service can help enterprises to reduce management cost and strengthen financial decision.Finally, the future of financial sharing services is prospected.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F626.115

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