| Under the influence of economic globalization,the business scale and business scope of enterprises have changed greatly.More and more enterprises are developing towards multinational companies and groups,which leads to more and more mergers and acquisitions of enterprises,thus increasing the management cost of enterprises,and the decline of management and control ability brings greater business risks to enterprises.The emergence of financial sharing mode can help enterprises reduce costs,expand profit space,strengthen management and control,and achieve refined management.In order to help enterprise groups choose the appropriate financial sharing service model and establish the financial sharing service in line with their own development,this paper mainly uses the literature research method and the case study method to discuss.In the theoretical part,it expounds the relevant concepts and theories of financial shared services and big smart cloud,summarizes and sorts out the four modes of financial shared services: basic mode,market mode,advanced market mode and independent operation mode,and analyzes in detail the characteristics of each mode and the factors to be considered when selecting different modes,as well as the changes of financial shared services under the background of big smart cloud era.The case study takes ZTE’s financial sharing service as the research object,takes the motivation of ZTE’s choice of financial sharing service mode as the starting point,combs the development process of ZTE’s financial sharing service,and extracts its framework for establishing financial sharing service.A detailed description of the specific actions taken by ZTE Financial Sharing Service in the face of the arrival of the era of smart cloud,and the effects it has brought to enterprises after implementing the financial sharing service.Finally,based on the problems existing in ZTE’s financial sharing service,put forward problems and optimization suggestions to create greater value for the enterprise.Through research,the following points can be summarized.First,enterprises should select the financial sharing service mode according to their actual development situation and local conditions;Secondly,enterprises can implement financial sharing services from five aspects:strategic positioning,organizational structure,process management,information technology system and operation management;Third,enterprises implement financial sharing services to reduce financial costs,improve capital management,improve work efficiency,and optimize organizational structure and processes. |