Research On Enterprise Value-added Internal Audit Under Financial Sharing Mode

On July 26,2011,SASAC issued the Notice on Strengthening the Financial Informatization of Central Enterprises,which required that "qualified enterprises should explore and carry out centralized accounting and sharing accounting services at the group level".On December 9,2013,the Ministry of Finance issued Work Standards for Enterprise Accounting Informatization.Article 34 clearly pointed out that large enterprises and enterprise groups with large number and wide distribution of branches and subsidiaries should explore the use of information technology to promote the concentration of accounting work and gradually establish financial sharing service centers.The financial sharing management mode is different from the traditional financial management mode.In the era of big data,more and more group enterprises begin to pay attention to the problem of information sharing and management centralization.In the traditional financial management mode,the scope of audit is still limited to finance,financial revenue and expenditure and related economic activities.The subsequent internal audit work is just to check errors and prevent fraud,and the goal of cost reduction and efficiency improvement for enterprises is not obvious through internal audit work.Financial sharing mode refers to a process of redesigning and reengineering the financial business which is distributed in various business units with high repeatability and easy to be standardized,and then centralizing it to the financial sharing service center for unified processing.In the traditional internal audit mode,each business unit deals with its own financial work independently,and its main function is accounting and independent of business processes.Compared with the value-added audit mode,which supervises the business activities of enterprises for the purpose of improving the economic benefits of enterprises,there is still a big gap.Therefore,continuing to use the traditional internal audit procedures,methods and technologies can no longer efficiently carry out internal audit work and play its value,internal audit needs to cope with environmental changes to make appropriate changes.This thesis takes the financial sharing mode as the entry point,reviews the domestic and foreign research literature related to the financial sharing mode in detail,expounds the meaning,function and difference between value-added internal audit and traditional internal audit and other basic theories,and takes the synergistic effect theory,system integration theory and total risk management theory as the theoretical support of the full text.Taking ZT Company as the case study object,this thesis introduces the current situation of the value-added internal audit under the financial sharing mode of ZT company,analyzes the results achieved by the valueadded internal audit of ZT company,and carries out a detailed analysis of the existing problems and causes of the value-added internal audit of ZT company.The measures to improve valueadded internal audit based on financial sharing mode are put forward by inductive analysis method.The research on value-added internal audit has certain theoretical and practical significance to promote the internal audit of enterprises to achieve the goal of high quality development,and promote the reform and development of internal audit of enterprises.Based on the analysis of the above problems,this thesis puts forward the corresponding improvement measures,hoping to provide some references for companies implementing financial sharing mode to improve operation efficiency,reduce costs and increase enterprise value.