Research On Internal Control Of Financial Sharing Service Center

At present,a number of enterprises in China have established and implemented the financial sharing model.However,due to various reasons,financial sharing is not mature in China,mainly reflected in the implementation of the financial sharing mode of enterprises in the financial sharing service center of internal control there are still many problems.Y company is currently the first financial shared service center establinsed in the domestic transport industry.This thesis will Y company financial shared services center as a case study object,based on the relevant theory of financial sharing and internal control,and collected through interviews,Y company internal financial shared services center won the relevant written data,documents and other forms of detailed firsthand material,with the five elements of internal control model analyzes the Y company financial shared services center internal control present situation and main problems.According to the research,the main internal control risks faced by Y company’s financial sharing service center include information system security,separation of business and finance,and human resources risks,etc.In particular,the separation of business and finance is serious drawbacks of the financial sharing model.Finally,this thesis in view of the financial shared the essence of this model and the Y company financial shared services center in the insufficiency of internal control,puts forward some improvement suggestions,including strengthening the cultivation of the talent and motivation mechanism,perfect the risk assessment analysis,the thesis especially emphasizes should rely on the establishment and effective implementation of relevant systems to strengthen sharing center and inter-departmental communication between business units,in order to solve the financial share the industry profit,as a result of this model separation this major disadvantages to provide some suggestions.