Research On The Implementation Of Financial Revenue And Expenditure Auditing In Enterprise Group Under Financial Shared Service Platform

As the backbone of economic society,enterprise groups play an important role in promoting Chinese economic development and transformation,maintaining social stability and strengthening national competitiveness.Therefore,the safety and effectiveness of enterprise group operation,especially the safety and effectiveness of financial revenue and expenditure,are widely concerned by all sectors of society.As the large scale of the groups and the large number of business transactions,the management layer is difficult to direct the operations and management of the full range of control,so the management layer need to use Internal financial audit to help the management layer to understand the financial income status of the whole company.Therefore,how to implement the financial audit effectively is a matter of great concern to each enterprise group.At present,based on the consideration of financial processing cost,efficiency and the capital and technical force,some enterprise groups have set up the financial shared service center,which bring some influence on the financial and accounting audit of the enterprise group.Therefore,this paper first summarizes the domestic and foreign research on the financial revenue and expenditure audit and the financial sharing service center of the enterprise group,and then it points out the impact of financial sharing Service platform on financial revenue and expenditure audit,the necessity and feasibility of implementing financial revenue and expenditure audit under the financial sharing service platform.After that this paper chooses one specific enterprise group and analyzes the construction and operation of the financial sharing center and the financial revenue and expenditure audit respectively,pointing out three problems: the difficult of audit work time and data acquisition,the poor quality of the audit report and the difficult of the rectification after implementing audit.Then,according to the previous theoretical analysis and the actual situation of the enterprise group,this paper would like to carry out some feasible and practical recommendations of the implementation of the revenue and expenditure audit.Finally,there are some relevant measures that could strengthen the financial revenue and expenditure audit,including the application of XBRL-GL,establishment of information and data security system and combining with the results of IT audit to carry out internal financial revenue and expenditure audit to meet internal needs,and improve the quality of the audit and to promote the level of financial revenue and expenditure audit.