Research On The Efficiency Of The Financial Sharing Center Of Manufacturing Enterprises From The Perspective Of Internal Control

With the application of big data,cloud computing and other technologies in many fields,in the context of the gradual disappearance of China’s demographic dividend and the gradual increase in human resources costs,manufacturing enterprises are facing a more severe competitive pattern and the profit space is also facing compression,so how to reduce costs and increase efficiency in management has become a problem to be solved by many enterprises.The competition within the industry has become more and more intense,along with the expansion of business and scale of enterprises,the distribution of branches is more dispersed,the traditional financial management model is more and more difficult to adapt to the development of enterprises with the times,how to effectively manage many subsidiaries has also become a problem for large manufacturing enterprises.Company S is one of the early builders of financial sharing service center in China.There are some problems in the internal control of the financial sharing center of Company S.The use of new technologies is insufficient,and the operation and management level needs to be improved,the update and optimization of information system is not timely,the integration of industry and finance is poor,and the process optimization is not sustainable.The output that should be available does not match the actual input of the enterprise,resulting in inefficient input.Under the influence of these factors,how to improve operational efficiency,risk management efficiency and reduce management costs has become a serious problem for manufacturing enterprises that have implemented financial sharing services in China.Based on this,this paper uses the five elements of internal control model to theoretically analyze the internal control mechanism of the financial shared service center of Company S,and study the specific efficiency problems in the operation of the financial shared service center.Based on the theoretical analysis,the paper selects the corresponding indicators and uses the DEA-BCC model to conduct a static analysis of the implementation efficiency of the financial shared service center of manufacturing enterprises in China,and uses the DEA-Malmquist model to conduct a dynamic analysis to study the efficiency changes of the financial shared service center of manufacturing enterprises in recent years,from which the possible problems in the implementation of the financial shared service center of manufacturing enterprises can be found.The study will identify the problems that may exist in the implementation of the financial shared service centers of manufacturing enterprises,and propose corresponding improvement suggestions to improve the operational efficiency of the financial shared service centers,optimize the internal control environment,and reduce financial risks.The study is expected to provide reference for the promotion and application of financial shared service centers in China.