Research On Internal Control Optimization Of Minsurance Company Based On Financial Sharing Mode

The new type of financial sharing has the characteristics of intelligence,mobility,and informatization,which drive the upgrading of enterprise financial information systems,promote the further integration of industry and finance,and build a link between enterprises and external communication.With the development of information technology and global economy,coupled with government policy support,more and more enterprises in China are planning and investing in the construction of financial sharing centers.However,insurance companies in China started building financial sharing centers earlier.The cross regional and cross functional centralized accounting and operation model of financial sharing centers is not only suitable for the flat management model of insurance companies,but also can effectively improve their financial management efficiency and reduce operating costs.However,the implementation and promotion of the Financial Sharing Center also put forward new requirements for the internal control of insurance companies.Insurance companies need to optimize internal control,establish corresponding internal control systems and processes,such as improving the integration of industry and finance,establishing effective risk assessment mechanisms,and establishing smooth information communication channels.This article is based on the basic theory of financial sharing center and internal control,taking M Insurance Company’s financial sharing center as an example,and utilizing the viewpoints of domestic and foreign scholars,first analyzes the current situation of M Company’s financial sharing implementation from the aspects of M Company’s basic situation,financial sharing construction motivation,construction content,and operational effects;Based on the five elements of internal control,analyze the current situation of internal control in M Company’s financial sharing model;Then analyze the internal control issues of M Company’s financial sharing model from five aspects: integration of business and finance,human resource management mechanism,risk assessment mechanism,control activities,and information and communication;Finally,based on the actual situation of M Company and the problems existing in its internal control under the financial sharing model,strategies are proposed to improve the integration of industry and finance,improve human resource management mechanisms,optimize risk assessment mechanisms,optimize internal control activities,and optimize enterprise information communication mechanisms,in order to optimize its internal control.