| In recent years,China’s multinational enterprises and group companies have been expanding their scale and expanding their business areas through mergers and acquisitions,establishing their branches and subsidiaries in many places.At the same time,the increasing scale of the company also brings a series of problems,such as the difficulty of controlling the enterprise group,the management cost increases with the increasing number of branches and subsidiaries,and the long-distance communication also makes the efficiency and effectiveness of information transmission decreases,etc.The management risk of the group has increased to a certain extent,and the traditional management model can no longer adapt to the existing multi-level large-scale group enterprises.The traditional management model can no longer be adapted to the existing multi-level and large-scale group enterprises,and it is urgent to build a new management model to solve this series of risks.As a result,shared services have gradually emerged in China,and HX Group,as one of the first companies in China to build a financial shared service center,has adopted financial shared services,which have brought many benefits to the company,such as enhancing the control ability of the group,reducing financial costs,improving work efficiency and integrating resources,but also facing some new internal control issues that require the attention of the company and the society.This thesis takes HX Group as the research object,firstly,it gives an overview of the research background and significance of the research;secondly,it uses the literature research method to organize and summarize the relevant literature at home and abroad,based on group control,process re-engineering,standardization theory in the field of financial sharing and information asymmetry theory and proxy theory in the field of internal control,and takes the five elements of COSO internal control as the starting point to analyze the current situation of HX Group’s internal control operation under the financial sharing model.Then,using fuzzy comprehensive evaluation method and hierarchical analysis method,we evaluated the effectiveness of HX Group’s internal control operation.In general,HX Group’s internal control operation is good,but combined with the research,we found that there are still weak awareness of internal control among employees,serious loss of grassroots employees in the sharing center,insufficient refinement of risk categories,inadequate risk analysis,authorization and approval,mixed use of account numbers,document review,and the lack of internal control.Account mixing,document audit form over substance,poor performance evaluation control,untimely information system update and maintenance,security risks in the information system,lack of independence in self-evaluation and untimely monitoring,etc.Finally,we analyzed the causes of these problems and made the following suggestions for optimization according to the characteristics of HX Group and its needs: in terms of internal control environment,enhance employees’ awareness of internal control and In terms of risk assessment,strengthen the construction of risk control department,refine risk types and enhance risk analysis;in terms of control activities,improve the authorization and approval manual,standardize the process of account usage,standardize financial audit and enhance substantive audit capability and introduce balanced scorecard to optimize performance assessment system;in terms of information and communication,improve information system maintenance mechanism and strengthen information security construction;In terms of internal supervision,improve the independence of internal audit department supervision and establish a real-time monitoring platform.In conclusion,the research in thesis enriches the internal control theory related to the financial sharing model at the theoretical level;at the same time,it can provide some development ideas for HX Group to better implement internal control under the financial sharing model at the practical level,and also provide reference for the internal control construction of other companies of the same type. |
