Study On Internal Control Of A Company Under Financial Sharing Mode

Under the background of the rapid development of information technology,many large and medium-sized enterprises pay more and more attention to expanding their own scale.But it also causes problems such as high financial cost,low efficiency of financial management,and increased probability of false accounting.In view of a series of problems,many group companies explore the construction of Financial Sharing center,and then centralize all the financial accounting work of the group to ensure the formation of scale effect,reduce financial costs,and provide the basis for group leaders to make correct decisions.At the same time,the process of financial work can greatly improve the quality of accounting information,thereby reducing business risks and providing the corresponding technical support.Financial sharing is the result of the combination of financial management and high-tech.It can reduce the traditional financial risks to a great extent.At the same time,it also produces some hidden dangers‘Enterprises that implement financial sharing should form a mature internal control system.However,how to judge the effectiveness of internal control can be judged by judging.Evaluation results of internal control.From the results to adjust the internal control system in time,and then make the Financial Sharing Center to standardize the direction of development,safe and efficient operation.The emergence of the financial sharing model has caused a certain degree of internal control deficiencies,due to the financial sharing model,the traditional accounting business has undergone tremendous changes,resulting in the evaluation of internal control and risk points have changed.Taking A company as the research object,this paper takes a questionnaire survey on employees of A company.According to the five elements of internal control proposed by COSO committee,the design and implementation of internal control system are evaluated.In the course of this study,the fuzzy and analytic hierarchy process is fully applied.Starting from the actual business and the implementation of internal control of Company A,this paper analyzes the current situation of internal control of Company A,and points out that there are the following problems in the design and implementation of internal control system of Company A under the financial sharing mode:(1)Financial information problems caused by insufficient cross-departmental communication.(2)The risk assessment system is not perfect and the management organization is unreasonable.(3)The internal audit mechanism is imperfect and the supervision is heavy and the service is not regulated.(4)Staff burnout leads to insufficient financial treatment efficiency and accounting errors.(5)Did not achieve the organic integration of business and finance.(6)The business process cannot keep up with the information level,while the information system maintenance is not timely.And put forward specific suggestions:(1)Build the information network between financial system and business system.(2)Improve the procedures and systems of risk management.(3)Optimize the internal audit mechanism and set up self-evaluation department.(4)Strengthen the performance appraisal system based on career promotion and the construction of job rotation system.(5)Set up the financial information review team and enhance the financial review capability of the Financial Shared center.(6)Optimization of information system.It also has some reference significance for other financial enterprises.