摘要随着互联网与信息交流技术的飞速发展，传统的会计管理模式对于现代企业财务战略发展已没有以往有效率，而财务共享云服务的出现，使财务工作发生了巨大的变化。本文旨在介绍财务共享云作为一个财务工具，集中各分子公司的财务信息并进行专门处理，提高了会计核算工作效率，并加强了会计内部监督管理。本文主要通过介绍中兴公司十年财务共享服务变革之路，从组织、技术、流程、绩效考评等方面对企业财务管理方式转变进行讨论与分析，如以往的传统会计核算与监督职能远远不能继续为当今企业的持续发展提供强有力的保障，而新兴的“财务共享云”的出现，促使传统会计职能进行转变，能更好地为企业内部管理提供帮助与支持。86390

毕业论文关键词：财务共享云；核算职能；监督职能；职能转变分析

Financial Sharing Cloud: Analysis of the Internet to Promote the Transformation of Accounting Functions

Abstract With the rapid development of Internet and information communication technology, traditional accounting management mode for the development of modern enterprise financial strategy has no previous efficiency 。But Financial Sharing Cloud, greatly changes the financial work。 The purpose of this paper is to introduce the Financial Sharing Cloud as a financial tool, focus on the company's financial information and specialized processing, improve the efficiency of accounting work, and strengthen the internal supervision and management of accounting。 This paper mainly through the introduction of ZTE ten years of Financial Sharing Service reform, from the aspects of organization, technology, process, performance appraisal and other financial management of enterprises in the transformation of the mode of discussion and analysis, such as previous traditional accounting checking and supervision functions far cannot continue to provide strong guarantee for the sustainable development of modern enterprises。 With the emergence of Financial Sharing Cloud , to promote the traditional functions of accounting change, the better for the internal management of enterprises to provide help and support。

Keywords：Financial Sharing Cloud; Accounting Function; Supervisory Function; Function Change Analysis

目录

0 引言 1

1 传统会计职能 1

1。1 会计职能的划分 1

1。1。1 会计的核算（反映）职能 2

1。1。2 会计的监督（控制）职能 2

1。2 会计职能的其他内容 3

2 财务共享云 3

2。1财务共享云出现与发展 3

2。2 财务共享云对会计职能的影响 5

2。2。1 对核算（反映）职能的影响 5

2。2。2 对监督（控制）职能的影响 5

2。2。3 对管理职能的影响 6

3 中兴公司财务共享之路 6

3。1 中兴公司简介 6

3。2 中兴公司会计核算与监督存在的不足 6

3。2。1 中兴公司发展过程中会计核算与监督的问题 7

3。2。2 实施构建财务共享云的四个方面 8

3。3 财务共享云在中兴公司的作用