Case Study On Financial Sharing Service Center Internal Control Of SZ Company

With the rapid development and expansion of enterprises,decentralized financial models have failed to meet the needs of enterprises.The transformation from decentralized to centralized management of financial management has become the trend of the times.The standardization and centralization of financial sharing service center can meet the needs of financial transformation of enterprises.The financial sharing service center helps enterprises reduce financial costs and improves the quality of financial information by integrating financial processes.However,while the financial sharing service center realizes the information integration and avoids the traditional financial risks,the reengineering also brings new risks.This paper mainly uses the method of case analysis to study the internal control of SZ's financial sharing service center.First of all,it analyzes the internal control of SZ's financial sharing service center from the perspective of five components of internal control.Secondly,it summarizes the current achievements of internal control of SZ's financial sharing service center.Finally,it analyzes the problems and causes of its internal control system.The study found that there are some problems existed in the internal control of financial sharing service center of SZ,such as serious loss of human resources,disjunction of business and finance,insufficient attention of management to risk identification,weakness of risksharing mechanism in financial sharing service center,unclear internal control system of some financial processes,performance needs to be perfected,internal information communication imperfect,there is lag behind in internal supervision.The reason is that SZ's human resource management mechanism is not perfect,the management and employees have a weak sense of risk,the design control activities are not implemented,the internal communication mechanism is not smooth,and the internal supervision system is deficient.The research results and countermeasures proposed in this paper not only contribute to the improvement of internal control of SZ's financial sharing service center,but also have some reference for other enterprises to optimize the internal control of financial sharing service center.