Research On The Impact Of Financial Sharing Service On Enterprise Internal Control

With the rapid development of economy,many enterprises have a larger scale of economic development.The rapid expansion of economic scale has led most enterprises to face huge cost burden,and the enterprise development efficiency and operation effect have been continuously reduced.Therefore,financial sharing service has been widely concerned by Chinese enterprises.Central Treasury in 2013 and 2014 successively in "enterprise accounting rules for information technology advancement and the ministry of finance on comprehensively advancing the guidance of the construction of the management accounting system",suggested that the large enterprises with more points,subsidiaries and group companies should accelerate the construction of information-based accountant work,concentrated the advantages of using information technology,to promote financial accounting accounting functions shall be given heavier weight to the transformation of management decisions,establish enterprise financial sharing center as soon as possible.The two documents issued by the ministry of finance provide policy support for the implementation of financial sharing service and establishment of financial sharing service center for large and medium-sized enterprises in China.In 2009,China promulgated the "basic norms for internal control of enterprises",which stipulated that China's listed enterprises should be implemented from July 1 and non-listed companies should also be encouraged to do so.In April 2010,it issued the "guidelines for internal control of enterprises" to protect the implementation of internal control of Chinese enterprises.It can be said that China attaches great importance to enterprise internal control.However,there is no doubt that the internal control of enterprises is affected after the introduction of financial sharing services.This paper aims to study the impact of financial sharing services on enterprise internal control.Firstly,the research status of financial sharing and internal control is described.Then,by studying the changes of financial data of case enterprises after the implementation of financial sharing,it is found that from the perspective of several financial indicators,financial sharing services enable case enterprises to achieve the purpose of cost reduction and management strengthening.In order to further analyze the internal control of enterprises,this paper use the analytic hierarchy process to design the internal control index system.Establish a first-level indicator system and a number of second-level indicator systems with five elements of internal control: internal environment,risk assessment,control activities,information and communication and internal supervision.Then,the quantitative results ofQingdao haier's internal control indexes before and after financial sharing services are analyzed by using fuzzy evaluation synthesis method.By calculating and comparing the comprehensive scores,it is found that the internal control of the case enterprise is strengthened after the implementation of financial sharing services.Further analysis of the evaluation results shows that the internal environment,control activities and internal supervision are strengthened in the first level indicators.However,due to the difference between financial sharing service and traditional financial model,the emergence of new financial risks and the change of financial information transmission mode lead to the decline of risk assessment and information and communication.Finally,the reasons for the changes in the scores of the first-level indicators and second-level indicators are analyzed,and the influences on the internal control of Qingdao Haier after the implementation of financial sharing services are summarized.The results of the analysis provide suggestions for the optimization of enterprises,and provide reference for the adjustment of enterprise internal control under the financial sharing service of Chinese enterprises in the future.