Research On Internal Control Of Financial Sharing Center Of A Power Company

As an effective mode of financial operation,financial sharing has been applied in many large enterprises more and more.As the implementation subject of intensive integration business,it improves the business processing ability and standardization level of enterprises,and also plays a positive role in reducing operating costs.As the accounting center of the enterprise,the financial sharing center also needs to do a good job of internal control to avoid financial risks caused by the failure of internal control.In order to optimize the management function,promote the transformation and upgrading,with the aid of new technology application,the promotion of human resources sharing,realize centralized homogeneity of standardized management of the business,in 2018,A power company,through the establishment of financial sharing center,played A role in financial management,but also in the subsequent management found that there are some problems in the process,the internal control is to help enterprise find the problem,To ensure the important guarantee of the healthy operation of enterprises,this paper uses the case study method,the combination of theory and practice and other methods,based on the COSO internal control framework to optimize the financial sharing construction of A power company,so as to improve the role of the financial sharing center in the financial management of enterprises.At the same time,it also provides some reference for other enterprises to explore the construction of financial sharing internal control.This paper is divided into six chapters.First of all,the research background and significance of this paper are generally introduced,the relevant domestic and foreign research literature is sorted out,and the main research content is expounded.Secondly,the financial sharing theory and internal control theory are analyzed to provide theoretical support for the case analysis below.Thirdly,the financial sharing center of A power company is selected as an example,and the COSO analysis method is used to determine the current situation of A power company’s financial internal control from five levels,such as risk assessment and internal control environment.Then,based on the five elements of COSO internal control criterion,it points out that there are problems in the internal control of the financial sharing center of A power company.Finally,it puts forward the optimization countermeasures for the internal control of the financial sharing center of A power company to further improve the internal control level of the sharing center.Based on the above research,this paper mainly draws the following conclusions:The financial sharing center can clarify the organizational positioning of the sharing center and improve the staff training and incentive mechanism;Based on AHP to improve the risk assessment measures and control activities;Do a good job in the information module construction of the sharing system,the implementation of standardized processing flow;Strengthen the authority and independence of internal audit work,build a three-level prevention system,and effectively improve the level of internal control management.The research innovation of this paper mainly includes: First,the financial sharing center is the research object of financial sharing internal control.It provides more abundant theoretical materials for enterprises with financial sharing internal control needs and related theoretical research.Second,taking power Company A as the research object,the current situation of its internal control is systematically and comprehensively analyzed,and optimization measures are proposed based on the five elements of COSO internal control criterion,which provides reference material for the internal control construction of the sharing center of other enterprises.