摘要
随着经济全球化以及信息技术的快速发展,越来越多的企业进行扩张来抢占市场,以此来提高自身竞争力。财务共享模式受到很多大型企业的青睐,而业财融合能从财务的角度更好的对业务流程进行把控,发挥出管理职能,财务共享与业财融合的结合能为企业创造出更大的价值。本文选取了我国最早实施财务共享的中兴通讯集团为例,运用案例研究法对中兴通讯财务共享模式下业财融合的实施路径及其实施效果进行研究并提出建议,以期能够对企业构建财务共享模式下业财融合提供些许帮助。
With the economic globalization and the rapid development of information technology,more and more enterprises expand to seize the market in order to improve their competitiveness.The financial sharing model is favored by many large enterprises,and the industry finance integration can better control the business process and give play to the management function from the financial point of view.The combination of the two can create greater value for the enterprise.This paper selects ZTE group,which first implemented financial sharing in China,as an example,uses the case study method to study the implementation path and implementation effect of business finance integration under ZTE's financial sharing mode,and puts forward suggestions,in order to provide some help for enterprises to build business finance integration under Financial Sharing Mode.
作者
陈忠慧
CHEN Zhong-hui(Beijing Union University,Beijing 100000,China)
出处
《价值工程》
2022年第3期55-57,共3页
Value Engineering
关键词
财务共享
业财融合
中兴通讯
financial sharing
industry-finance integration
ZTE
