Research On The Optimization Of The Internal Control System Of Group Enterprises Under The Financial Sharing Mode

With the unceasing deepening and development of the theme of "economic globalization" in the world economic situation,domestic enterprises have also become more and more involved.After further expansion of business development,it will be transformed into a multinational company or a group company in due course,and its branches will follow the "footsteps" of the company’s business expansion and spread in various provinces in China or around the world.However,in the process of enterprise development and expansion,and the gradual increase in size,problems such as increased financial costs,inefficient risk enhancement,and inefficiency will inevitably arise.How to effectively avoid such problems,reduce financial costs and risks,and improve the efficiency of financial operations will become a dilemma that these enterprises need to break through in the future development.When these large-scale enterprises found that the traditional financial management model is difficult to solve the difficulties encountered,they turned to the financial sharing model.Most of the decision makers hope to lower the risk by building a financial sharing model.The financial costs and risks of enterprises,and improve the efficiency of financial operations.The introduction of the concept of the financial sharing model in my country is relatively backward,and the development process is therefore quite slow.The model has not reached the expected need to play a role.How to optimize this process and solve the plight of such large-scale enterprises through the financial sharing model is an urgent problem that needs to be solved at the moment.This article takes Haier Group as a research sample,firstly summarizes the research results of foreign and domestic scholars on financial sharing model,internal control system and conducts comprehensive theoretical research on financial sharing,internal control and other related concepts.Then discuss the theoretical basis from several aspects such as scale economy theory,business process reengineering theory,flat management theory,etc.,and start the theoretical research on the risk impact of the internal control system under the financial sharing model,and for the subsequent development of the specific content of the Haier Group case study.Lay a theoretical foundation.Then through the introduction of Haier Group’s background,financial sharing model,internal control status,internal control system under the financial sharing model,etc.,it is hoped that the successful experience and shortcomings of Haier Group’s internal control system under the financial sharing model can be drawn.To analyze the existing problems,and finally get suggestions for optimizing the internal control system under the financial sharing model of Haier Group.Based on the existing problems in the internal control system of Haier’s financial sharing model,the Haier Group proposed an optimization plan.