Study On Internal Control Of H Company Financial Shared Service Center

With the gradual rise of the financial sharing service model in China,its good role in the management of enterprise groups has gradually attracted people's attention.Many large enterprises have begun to build financial sharing service centers,and related research has received extensive attention and financial sharing.Service centers have played an important role in cost control and efficiency improvement.The financial sharing service center incorporates the financial process of the business unit into the shared scope,the business process is highly concentrated,and the amount of information processing is huge.The risk that was originally dispersed in each branch and subsidiary of the group is also concentrated in the financial sharing service center.The risk amplification effect.Once the prevention and control of these wind controls is not in place,it will easily adversely affect the operation and development of the entire group.In order to better prevent and control these risks,the financial shared service center should be the main body to improve its internal control,analyze the problems existing in its internal control and improve it,and establish a highly targeted and effective financial sharing service center.Control system.In 2016,H Company officially established the Financial Shared Service Center.The center is currently in the development stage.There are areas for improvement in information management,human resource management,performance appraisal,and corporate culture construction,and there are many internal control aspects.Problems and challenges.This paper takes H company's financial sharing service center as the research object.Firstly,it introduces the research background of internal control of financial sharing service center.Then it reviews and combs related research at home and abroad,and summarizes the relevant viewpoints and research status of internal control of financial sharing service center.And define the concepts that need to be clear in the study,and sort out the basic theories related to the internal control of the financial shared service center.Taking H company's financial shared service center as the main body,it conducts research on its existing internal control and solves the internal control problem of the financial shared service center.Secondly,it introduces the financial sharing service center of H company and analyzes the status quo of internal control in combination with the shared blueprint provided by it.In the aspect ofcontrolling the environment,the analysis of corporate culture construction and human resource management;in the aspect of risk assessment,the existing risk assessment work and risk response mechanism are analyzed;in terms of control activities,through the combing and performance evaluation of core business processes Conduct analysis and explore existing problems;information and communication,analyze and discuss the status of information security management and information communication channels;internal supervision,analyze the internal supervision departments and supervision methods.Based on the analysis of the above five aspects,the problems existing in the internal control of the financial shared service center of H company are explored,and according to the specific needs and existing conditions of the center,the optimization suggestions for internal control are proposed,and suggestions for establishing independent internal control are provided.It also provides reference for the construction of internal control of other financial shared service centers.