Research On Internal Control System Based On Financial Sharing Mode

In recent years,driven by national policies and economic background,many large domestic enterprises have begun to enter the field of financial sharing.Through financial sharing,an enterprise can not only improve efficiency and reduce costs,but also improve the degree of information sharing within the enterprise.The whole process of budget,accounting and performance analysis can be dynamically monitored,thus greatly reducing the risks in the operation process.At the same time,financial sharing service mode can also make financial practitioners no longer carry out tedious routine work,and have more time to complete more valuable work,so as to better realize financial support for the core business of enterprises.However,there is a lack of a set of internal control system specifically designed for financial sharing center in the construction process of financial sharing service center of many enterprises in China.Generally,enterprises need to redesign and reshape their business processes after completing the construction of financial Shared service centers.The internal control system of existing enterprises is usually established for the overall risk of enterprises,so the risk in the process of financial sharing cannot be controlled and prevented reasonably.Therefore,from the long-term perspective of the enterprise,it is very necessary to establish a set of internal control system specifically for the financial sharing service center.This article through to the internal control,financial Shared services center and financial Shared services center of internal control review,the studies on the existing with the theory of scale economy theory,the flat organization structure,business process reengineering theory,resource allocation theory,the COSO internal control framework,such as theory as the foundation,this paper discusses the financial Shared services center may exist in the process of the enterprise actual construction and use of risk.These risks include: enterprise business scope definition,enterprise organization adjustment,enterprise process reconstruction,enterprise personnel change,enterprise internal information transmission risk and off-site audit risk.To provide reference for enterprises to guard against risks,according to these risks,this article based on the theory of five elements of internal control,financial Shared services center in X water group as an example,the established financial Shared services center to meet the company actual situation of the internal control system,thehope can help the company's financial Shared services center to better guard against these risks,so as to complete financial goals more effectively.