Research On Financial Share Internal Control

Since the new century,many domestic enterprise have accelerated the process of transnational and trans-regional operation.At this time,in order to pursue the goal of enterprise value promotion,the financial work of enterprises needs a more suitable model of transnational and trans-regional operation.The financial management mode based on the concept of Financial Sharing meets the needs of such enterprises.By means of Internet and information technology,the financial work is centralized in space and time,and is handled by the limited financial personnel of the company.The operation cost of the enterprise is reduced and the efficiency of financial work is improved.But,at the same time,the original financial risks are also concentrated together,so the requirements of internal control of enterprises have changed accordingly.It is a problem that should be considered and solved in the construction of Financial Sharing Center to effectively solve the internal control problem of Financial Sharing Center.T company is a high-tech enterprise specialized in the research and development of solar photovoltaic products and system integration technology in China.Its financial sharing center has not been established for a long time,the corresponding internal control system is not perfect,and it faces new challenges in many aspects.Based on the above background,this paper analyzes the current situation of internal control of T Financial Sharing Center from the perspective of five elements of internal control,explores the risk points of internal control of sharing center from the aspects of control environment,risk assessment,control activities,information communication and internal supervision,and references the cases of other sharing center construction in China and various researches of existing scholars for the purpose of Financial Sharing of T company In order to help T company optimize its internal control,it also provides reference for the construction of Financial Sharing Center of other companies.This paper analyzes the internal control status of T company's Financial Sharing Center,find out there are some problems in the sharing center,such as weak control environment,imperfect risk assessment and response mechanism,inadequate control activities,inability to guarantee the efficiency of information transmission and communication,and lack of proper internal supervision.In view of the control environment,the paper puts forward the suggestions of establishing a good organizational culture and attaching importance to human resource management;in view of the risk assessment,it puts forward the suggestions of setting up an independent risk management department and improving the risk assessment and response mechanism;in view of the control activities,it puts forward the suggestions of strengthening the financial audit and human resource related control;in view of the information and communication,it puts forward the suggestions of improving the management mechanism and communication channel To strengthen the integration of industry and finance,and to establish a real-time monitoring platform for internal supervision,improve the objectivity of internal evaluation and improve the organizational performance evaluation system.