数字经济背景下财务共享中心的搭建——以中兴通讯为例

Building a Financial Sharing Center in the Context of Digital Economy—Taking ZTE Corporation as an Example

摘要: 在数字经济深度赋能企业管理的背景下，财务共享中心作为业财融合的核心载体，是提升组织效率与风险管控能力的关键引擎，其建设与完善对提升企业财务管理效率、优化资源配置具有重要意义。本文以中兴通讯为研究对象，运用文献分析法，系统梳理数字经济、财务共享及财务共享中心的核心概念，基于组织–环境匹配理论、流程再造理论和规模经济理论，深入探讨中兴通讯搭建财务共享中心的动因，剖析其在数字经济背景下存在的关键问题。研究旨在通过典型案例分析，为企业财务共享中心的建设提供理论参考与实践借鉴，推动财务管理模式的创新发展。

Abstract: In the context of deep digital economy empowering enterprise management, the financial shared service center, as the core carrier of business-finance integration, is a key engine for enhancing organizational efficiency and risk control capabilities. Its construction and improvement are of great significance in improving corporate financial management efficiency and optimizing resource allocation. This paper takes ZTE Corporation as the research object, using literature analysis to systematically sort out the core concepts of digital economy, financial sharing, and financial shared service centers. Based on the theory of organization-environment fit, process reengineering theory, and economies of scale theory, it delves into the motivations behind ZTE’s establishment of a financial shared service center and analyzes the key issues it faces under the backdrop of the digital economy. The study aims to provide theoretical references and practical insights for the construction of financial shared service centers through case studies, promoting the innovative development of financial management models.