| The financial cloud,which uses the latest information technology such as cloud computing to solve financial management difficulties,has gradually emerged.It can provide real-time shared financial data information support for financial management,and promotes the shift of finance from value reflection to value creation.The research focuses on the question of how ZTE Corporation successfully constructs the financial management sharing system under the financial cloud.It mainly uses a single case research method and uses the process reconstruction theory as the basic framework for research.This paper discusses which key link should be used to build the financial management sharing system under the financial cloud.The study found that enterprises can use organizational structure change as the main framework of financial management,financial management control system as the system guarantee,financial cloud information technology system support as the implementation means,and financial business process optimization as the rule design.Taking the business process performance appraisal system as a reward and punishment measure,the financial management sharing system under the financial cloud is built step by step.The conclusion and practice of the study have enriched and perfected the theory of financial management,and also provided practical guidance for enterprises to build financial management sharing system under the financial cloud. |
