Research On The Optimization Of Internal Control Of ZT Group Under The Financial Shared Service Model

The maturity and application of big data has brought profound changes to the financial management of enterprises.The previous low-quality and inefficient financial management model can no longer meet the needs of the development of large and medium-sized enterprises.In this context,Financial Shared Service Center(FSSC)accurately hits the pain point of managers and is gradually widely used.The so-called financial sharing service is to integrate the bookkeeping,reporting and other accounting services of branches and offices of large and medium-sized enterprises into one center,so as to improve the quality and efficiency of financial management.Internal control,as an important part of enterprise financial management,has also begun to be deeply concerned by scholars at home and abroad.Especially with the advent of digital economy era,enterprises are forced to strengthen the construction of internal control information,and give full play to the role of information technology in internal environment,risk assessment,control activities,information and communication and internal supervision.However,it is undeniable that the existing internal control system of large and medium-sized domestic enterprises is outdated and backward,which inevitably leads to the distortion of internal report information,which can not promote the realization of enterprise business objectives,but will restrict the further development of enterprises.Thus,with the increasingly mature of big data,cloud computing and other information technologies,it is very urgent to actively explore the optimization path of enterprise internal control system.In view of this,this article with ZT group as the research object,first using the method of literature analysis,field investigation and research of ZT group,generalizes the present situation of internal control financial Shared services mode,and then separately from the from the control environment,risk assessment,control activities,information communication,supervision and evaluation of the five factors reveals the current problems of internal control,Finally,based on the actual situation of the group,optimization measures are put forward one by one in order to improve the level of internal control of the group,and provide reference for other large and medium-sized enterprises.