Research On The Effectiveness Of Internal Control Of Financial Sharing Service Center Of Company A

With the vigorous development of market economy,many industries are already in a state of complete competition.Under this background,more and more companies are facing unprecedented competition and cost pressure.How to use advanced management ideas and technical means to enhance its core competitiveness,to save the cost of operation to the greatest extent,to control financial risks,and to ensure the consistency of strategic objectives between the group headquarters,branches and subsidiaries has become the first issue that the enterprise management needs to consider.Under such a form and background,the financial sharing service center emerged as the times require.As a brand-new financial control mechanism,it is an effective way to rebuild enterprise financial management.It uses centralized financial accounting and payment and budget control to improve the group's financial management ability,enhance the group's management strength,reduce the probability of financial risks,and enable enterprise strategies to be realized.This paper is divided into six parts: the first part describes the background and significance of the research,the current research status of internal control and Financial Sharing Service Center at home and abroad,research methods and content,and innovation.The second part is the theoretical research,which mainly defines the concept of internal control and Financial Sharing Service Center and expounds the basic theory.In the third part,according to the operation status of a Oilfield Company and its financial sharing service center,the effectiveness of its internal control is evaluated by AHP and fuzzy comprehensive evaluation method,and then the existing problems of internal control of a Oilfield Company's Financial Sharing Service Center are summarized.In the fourth part,based on the COSO theoretical framework of the introduction,the optimization suggestions of internal control are put forward to the Financial Sharing Service Center of a Oilfield Company from five aspects: control environment,risk assessment,control activities,information and communication,and internal supervision.The fifth part is to put forward safeguard measures for the internal control optimization scheme of the Financial Sharing Service Center of a Oilfield Company.The sixth part draws the conclusion: it is the general trend for large oil enterprises to establish financial sharing service center,and enterprises should fully realize the necessity and importance of their internal control construction.Internal control involves all aspects of the main body of the shared service center,and now the focus should be on how to implement the industry characteristics of the enterprise into the operation of the internal control of the shared center.This paper takes the Financial Sharing Service Center of a Oilfield Company of CNPC as the research object,according to the five elements of internal control,puts forward suggestions for improving the current situation and problems of the internal control of the Financial Sharing Service Center of the company,strives to improve the internal control of the Financial Sharing Service Center,assists the enterprise to achieve the corresponding financial objectives,and for the future The oil and gas production enterprises that he implemented the financial sharing mode provided certain reference.