Research On Internal Control Of FJYH Superstores Based On Financial Sharing Center

On the basis of reviewing relevant researches at home and abroad and analyzing the development status of financial sharing center and internal control,this paper studies the internal control of FJYH superstores based on financial sharing service center.FJYH superstores established the financial sharing center in 2012.Through the financial sharing center,enterprises can indeed save management costs and realize the standardization and standardization of financial information,but at the same time,it also poses new challenges to the internal control of enterprises.The security risk of information system and the risk of separation between financial personnel and business also come along.In this paper,using literature study,investigation study method and case method,in consulting a large number of internal control and financial sharing related literature,FJYH superstores of the calendar year,on the basis of financial reporting and internal control report,field survey to understand further FJYH superstores the present situation of the internal control,study its financial sharing center for the processing of accounts payable,accounts receivable and other business processes.This paper finds that there are some problems in the internal control of FJYH superstores,including that the internal control environment needs to be improved,the risk assessment system is not perfect,the control activities of the financial sharing center are not implemented in place,the information and communication of the financial sharing center are not smooth,and the internal supervision of the financial sharing center is lack of professionalism and independence.In-depth analysis of the cause of these problems,this paper FJYH superstores financial sharing center of internal control,puts forward the following countermeasures to improve include optimizing the internal control environment,perfect the risk assessment system,the implementation of internal control activities,the perfection of the mechanism of information and communication,improve the internal supervision,professionalism and independence,favorable enterprise perfect internal control system,to achieve business objectives better.