财务共享服务实施效果及其评价——以中兴通讯为例摘 要随着经济的发展，科学技术水平也不断提高，大数据的运用也越来越普遍，随之发展的财务共享服务模式被越来越多的企业所选择，而中兴通讯是我国最大的通信设备上市公司,企业规模不断扩大，其管理难度也随之增加，为了应对管理所出现的问题与挑战，中兴通讯选择建设财务共享服务体系，顺应社会发展趋势。本论文主要分为五个部分，第一部分综述了本文的研究背景，意义以及国内外的研究成果；第二部分从理论上阐述财务共享服务的理论依据和作用机制；第三部分是对中兴通讯财务共享服务的基本情况，发展历程和体系建设进行介绍；第四部分总结中兴通讯实施财务共享服务的成果以及分析其成功因素，通过分析得出建设财务共享服务体系能够降低企业成本，加强对子公司的财务管控以及提高企业对业务的处理效率，从而增加企业的收益，同时企业也存在着财务人员综合实力有待提高，信息整合程度不高和业务需求不平衡的问题；第五部分，通过以上的研究得出研究结论，以企业的中心建设为出发点，结合自己所学的知识对存在的问题提出了相应的应对措施。关键词：财务共享服务；中兴通讯；企业规模Implementation effect and evaluation of financial shared services - Taking ZTE as an exampleAbstractWith the development of the economy, the level of science and technology has been continuously improved, and the use of big data has become more and more common. The financial sharing service model that has been developed has been selected by more and more enterprises. ZTE is the largest communication device in China. For listed companies, the scale of the company is constantly expanding, and its management difficulty is also increasing. In order to meet the problems and challenges of management, ZTE chose to build a financial sharing service system to meet the social development trend. .This thesis is mainly divided into five parts. The first part summarizes the research background, significance and research results of this article at home and abroad. The second part theoretically explai...
