Research On Internal Control Risk Of Financial Sharing Center Of State-owned Enterprises

The Financial Sharing Service Center has the advantage of strengthening the group's control over the subordinate business unit,reducing manpower cost,standardizing the business process,integrating the financial resources and improving the operating efficiency.China"Enterprise accounting Information Work standard" pointed out that group enterprises should explore the establishment of Financial Sharing service Center,which is the state-owned group Enterprises in the"Internet +" and globalization in the context of the financial business transformation and upgrade to indicate the theoretical direction.The large state-owned enterprises are gradually using this as a theoretical guide to start to try to establish a financial Sharing service center or similar institutions.Although the financial sharing service system avoids some internal control risks in the course of practice,there are still some problems,such as weak internal environment,change of risk point,imperfect control activities,lack of information and communication,and immaturity of internal supervision system.How to carry out enterprise internal control risk management under the highly information-based financial sharing service system is an urgent problem to be solved in enterprise management.This paper chooses a representative large state-owned enterprise a company as the research object,combined with a large number of domestic and foreign related literatures,on the basis of financial sharing theory and internal control theory,adopts case analysis method,summarizes and analyzes the present situation of internal control after the establishment of Financial Sharing Service center of a company,This paper identifies the internal control risks exposed in the operation process of the Financial Sharing Service center from the angle of the five elements of internal control,and puts forward some countermeasures which are suitable for the actual situation of the state-owned enterprises.Especially for the state-owned large enterprises internal control system scattered,state-owned enterprise Information System Update slow management pain point,combined with "Internet+",based on information technology,put forward the establishment of internal control management cloud think platform and profit and loss voucher input platform recommendations.This paper provides a reference for other state-owned enterprises in the process of constructing and operating financial Sharing Service center,and provides a new perspective for the internal control of the Financial Sharing Service center of the state-owned enterprises.