Study On Internal Control Management System Of SH Group Financial Sharing Service

Financial Shared Service reorganizes and improves enterprise management activities and business processes based on information technology.It`s market-oriented,providing professional service management mode,in order to optimize the organizational structure,standardize the process and improve the information system.It`s internal control management is cross-agency,cross-professional and different from the traditional control management.SH group is the largest integrated energy and chemical company in China.It started the construction of financial sharing services in 2012 in accordance with the idea of "overall planning,step-by-step implementation,easy before difficult,and continuous improvement".The first sub-center was formally piloted in 2014.Over the past four years,SH financial sharing services have covered oil fields,oil refining,chemical industry,sales and other sectors,realizing efficient processing of specific transactions,optimization and upgrading of business processes and rapid improvement of management efficiency.Based on the analysis of the current research situation of financial sharing service theory at home and abroad,this paper introduces the basic theory of internal control management mode of financial sharing service in detail,and summarizes and analyzes the relevant practice and successful experience of internal control of financial sharing service at home and abroad.After that,this paper makes an in-depth study on the construction process of SH group’s financial sharing service,the basic status and effect of internal control management of financial sharing service,finds out the main problems existing in internal control management of SH group’s financial sharing service,and reveals the influencing factors behind.On this basis,the overall objectives,design principles and ideas of internal control management system design of SH group’s financial sharing service are proposed,and the operation and management objectives and internal control manage system of SH group’s financial sharing service are constructed.Finally,the safeguard measure of internal control management of the SH group financial share service is put forward from the aspects of information feedback and evaluation and analysis system construction,establishment of risk control responsibility system,construction of risk control examination and reward and punishment mechanism.