Research On X Enterprise Internal Control Based On Financial Sharing Mode

With the development of global economic integration and the intensification of domestic competition,enterprises are facing intense pressure.In the process of enterprise development,often accompanied by miscellaneous personnel,high financial costs,low efficiency of financial management and other business management problems.In order to reduce costs and improve competitiveness,many groups and enterprises begin to introduce financial sharing mode.This management mode centralizes the enterprise's capital allocation,financial accounting and other businesses into a unified service platform,and reintegrates the process of expense audit and financial accounting to reduce the enterprise's financial cost,improve the enterprise's efficiency and improve the enterprise's profit.The application of financial sharing mode is also of great significance in reducing business risks and improving the quality of financial information.Internal control is the key component of enterprise management under the mode of financial sharing,and it is also the basis for the smooth operation of enterprises.In the process of operation and implementation,due to the influence of internal and external factors such as imperfect control activities,information communication and changes in risk points,a series of internal control problems are also caused,which need to be solved and improved.Paper first analysis of relevant research results at home and abroad and summarized,to scale economy theory,principal-agent theory,control theory as theoretical support,using the literature research,case analysis,qualitative analysis of research methods,from within the internal control five aspects,the internal control of X enterprise financial sharing mode the case studied.Firstly,this paper introduces the basic situation of X enterprise,makes a comparative analysis of the financial data before and after X enterprise adopts the financial sharing mode,and introduces the implementation status of internal control of the enterprise.For X enterprise control analyzed,and factors affecting financial sharing mode of internal control and internal control theory to control and put forward the corresponding improvement measures,improve the internal control in the implementation of the efficiency and effectiveness of financial sharing mode.Through the study and improvement of the company'sinternal control system,improve the internal process,realize the process reengineering,promote the company to achieve long-term development,improve the company's economic efficiency,enhance the company's competitive strength to maximize enterprise value.