Study On Internal Control Under Financial Sharing Mode

With the rapid development of China's economy,the scale of enterprises has been expanding,In recent years,problems began to appear in large-scale operations,many descendants of the company's large enterprise groups,such as high financial costs,financial management efficiency is low,institutional redundancy and other issues.In view of this problem,more and more large enterprises in our country began to build financial sharing service center,together the group financial accounting,Integrate the financial accounting process to achieve the scale effect of accounting,thus greatly saving the Group's financial costs,improve financial accounting effectiveness.At the same time,the process of financial operations can also improve the quality of accounting information for the Group leaders to make the right decision-making,reduce operational risk to provide technical support.Financial sharing services as a highly operational system,is a combination of financial management and information technology products.New technologies have also created new risks while reducing traditional financial risks.Companies that implement financial sharing services often need to establish a more comprehensive set of internal control measures to regulate the operation of the financial sharing service center,escort the efficient security of shared services.Based on the theory of financial sharing and internal control,this paper expounds the operation mode and related internal control of T company financial sharing service center.The internal control of the five elements,for the T company's internal control,will have an impact on the efficient operation of financial sharing services to summarize the problem,and through internal control Process Rebuilding,broaden the central service interface,improve internal supervision measures and build a more reasonable personnel training and incentive mechanism to solve the T company's financial sharing service center in the operation of the internal control problems.Based on the actual situation of T Company,this paper puts forward some suggestions on the internal control of T company financial sharing service,which is also useful for other enterprises that implement financial sharing service.