| In recent years,under the encouragement of national policies and the economic environment,many enterprises have developed rapidly and the competition between enterprises has become more and more intense.However,with the expansion of the scale of operation,a series of internal control problems,such as the internal organizational structure and post redundancy,the increasing operating efficiency of the enterprise and the rising operating costs and the poor ability of the enterprise to resist risks,have emerged.In the long run,these problems will seriously affect the sustainable development of enterprises.Many enterprise managers began to seek new business management model to solve these problems.The financial sharing model developed with the help of big data,artificial intelligence and other information technology has attracted attention.Many large enterprises have set up financial sharing service centers.In the process of establishing and operating the financial sharing service center,the enterprise adopts the unified business process and standard,and improves the enterprise’s business efficiency.The enterprise integrates and concentrates the financial accounting business,improves the level of financial accounting,and then improves the level of enterprise management.Thus,the implementation of the financial sharing model is conducive to enterprises to solve a number of internal control problems,but because of their lack of financial sharing experience,the design and implementation of its internal control,most of the enterprises that have established financial sharing service centers still have many shortcomings,making the financial sharing service center and even the entire enterprise is exposed to significant operational risks.This paper mainly uses the literature research method and the case study method to study.The main research content of this paper is taking the Z auto dealer Group’s financial sharing service center as the case study object,summarizing the internal control related theory and financial sharing theory and financial sharing service center through the collection and access to relevant literature,analyzing the current situation and problems of internal control under Z Group’s financial sharing service center according to the five elements of internal control,and giving some more perfect countermeasures to the internal control problems encountered combining with the current actual situation of the auto dealer industry and Z Group.This paper analyzes and studies the evidence of the current internal control status of Z financial sharing service center,and finds that there are the following problems in the internal control of Z group financial sharing service center :(1)in terms of internal environment,the overall internal control consciousness of Z group is weak,the business and finance are separated,the staff development is limited,and the compensation performance system is not perfect;(2)In terms of risk assessment and control activities,managers’ awareness of risk management is insufficient,the risk system of the shared center is not perfect,the audit of documents of business finance personnel and the personnel of the shared center is not strict,and the processing of documents and vouchers to be processed is not timely;(3)In terms of information,communication and supervision parties,information maintenance is not timely,data security risks are large,communication efficiency is low,supervision post design division of labor is unreasonable,supervision is lack of objectivity.In view of the above problems,this paper puts forward some perfect countermeasures according to the five elements of internal control :(1)improving the consciousness of internal control of the whole staff,strengthening the integration of business finance,perfecting the performance appraisal and widening the staff promotion channel;(2)improving the risk management consciousness of managers,establishing a sound evaluation system,implementing the first signing responsibility system,enhancing the document audit level and certificate processing ability of the shared center,and improving the efficiency of document audit;(3)paying attention to the daily operation and maintenance of the system and data security,laying stress on the timely and effective internal and external communication,strengthening the independence of internal audit department and supervision objectivity. |
