Research On Internal Control Of Construction Enterprises Based On Financial Sharing Center

In the era of common economic globalization and the development of information technology in the era of great environment,business management reform and innovation,once became a multinational companies and enterprise groups in order to adapt to the new environment and survival of the new research topics The Its research and solution to the general direction,including the low efficiency of the financial management of enterprise groups,a large number of financial departments and job redundancy,the company in the branch of the supervision and control loopholes,the above problems also led to the enterprise group in the rapid expansion process Resulting in unnecessary high cost financial costs.The establishment of the financial sharing service center in the enterprise group can share the financial real information in a timely and effective way,and through the rapid sharing of the internal financial information,it will further promote the reform and transformation of the financial function of the enterprise.Through the theory and practice of financial sharing,large-scale group companies can consolidate the financial business of the subsidiaries of the Group,and strengthen the centralized financial management of the Group's central financial affairs to realize the reform and remodeling of the Group's overall financial process.At the same time,in a centralized financial sharing department,the group can lead and supervise directly so that management decisions can be better implemented and understood,reducing the consumption of financial processes through flat management.Based on the study of the existing relevant literatures,this paper uses the research methods such as principal-agent,scale economy,business process reengineering and flattening theory,and uses the research methods of literature research and case study to regard the large-scale construction enterprise Z group as a case,First of all,the basic situation of the introduction,followed by the analysis of the financial sharing service center work and the construction process and running the status quo,combined with its own unique operating model,put forward in the daily operation of the process need to pay attention to several issues:Management and system maintenance are flawed,the process standardization is not perfect,the human resources management is insufficient,the financial distance is away from the business unit risk and the lack of the complete feedback processing mechanism,and has analyzed the reason of the problem.Through the analysis and description of the reasons,the feasibility and suggestion of the strengthening and improvementof the financial sharing center of the large-scale construction enterprise Z group are as follows: First,strengthen the information integration development and system maintenance,the specific details are reflected in the establishment of regular authority to clean up System,to strengthen the data processing capabilities and system function development,to strengthen the docking between different systems.Second,the process of standardization,the first need to pay attention to business manuals,and in accordance with the business category regularly updated;second to continue to optimize the sharing center process.Third,improve the promotion and reward and punishment mechanism,with the corresponding performance appraisal work to bring the benign pressure on the staff to improve efficiency.Fourth,the depth of business financial integration,through the development of financial information collection channels,the work of the front-end business to improve the legitimacy of the Group's economic and effective internal control.Fifth,through the establishment of an effective feedback processing system,from the fundamental solution to the financial staff in the grass-roots aspects of business issues.Through the conclusion analysis,put forward the shortcomings of this study.