I财务共享中心的内部控制研究——以中兴通讯为例摘 要财务共享服务中心是和经济取得进展以及集团公司的分布形式应运而生的，属于一种新型财务管理方式，能够高效降低超额成本并且提升工作成效。因此，它被许多大型跨国公司和跨区域公司的高度评价。本文基于金融共享服务中心的现状，归纳了金融共享服务中心内控情况，对金融共享服务中心的关键价值以及内部控制的特征进行探究。通过中兴通讯作为例子，探讨了中兴通讯服务共享服务中心现阶段状况以及其内部控制，剖析了中兴通讯财务共享服务中心内部控制当中出现的弊端，并且给出了相应策略。关键词：财务共享服务中心；内部控制；中兴通讯IResearch on Internal Control of Financial Shared Service Center——taking ZTE as an exampleAbstractThe financial sharing service center is a new type of financial management which can reduce the excess cost efficiently and improve the working result. As a result, it is highly valued by many large multinational and cross-regional companies. Based on the current situation of financial sharing service center, this paper summarizes the internal control situation of financial sharing service center, and probes into the key value of financial sharing service center and the characteristics of internal control. Through ZTE as an example, this paper discusses the current situation of ZTE service sharing service center and its internal control, and analyzes the total finance of ZTE. The disadvantages in the internal control of the shared service center and the corresponding strategies are given. Key words: financial sharing service center; FSSC; Zte groupII目 录摘 要........................................................................IAbstract.....................................................................II一、绪 论.....................................................................1二、财务共享服务中心内部控制相关概述..........................................1（一）财务共享服务中心...
