Research On Internal Control Of Y Insurance Company Under The Mode Of Financial Shared Center

The rapid development of insurance industry in the Chinese market economy is in the front row.The rapid development of insurance industry causes the competition in the industry to increase.Therefore,the current financial management model can not help enterprises to maintain competitiveness in the industry,the financial management model also needs to keep pace with the time,start to reform.Financial sharing mode is the current direction of transformation at home and abroad,popular in the major enterprises,is the primary way of financial management transformation.It is a financial model that can reduce operating costs and manage efficiently,which can optimize enterprise resources,improve efficiency and reduce operating costs.However,at present our country enterprises focus on the construction of financial sharing center and the establishment of business process,after the construction of financial sharing center,the change of internal control requirements and exposed problems are not fully concerned.This causes the enterprises of our country after adopting the new financial management method of financial sharing center will produce organizational innovation,process loopholes,weak internal control environment and other internal control problems.This paper chooses the enterprise internal control under the financial sharing mode as the research direction.Based on the relevant theories of financial sharing and internal control,firstly,the basic theoretical framework of this paper is determined by literature analysis.Secondly,using the case analysis method,the internal control of Y insurance company under the mode of financial sharing was deeply studied.From the five elements of internal control to expand,detailed analysis and excavation of its control environment,risk assessment,control activities,internal supervision,information transfer and communication in five aspects of the existing problems.Finally,the comprehensive analysis method is adopted to summarize the internal data obtained from literature,company data and field investigation,combine theory with practice,and comprehensively analyze the internal control of Y Insurance company under the mode of financial sharing.Put forward countermeasures and suggestions to the above problems one by one.This paper in order to optimize the internal control in the financial sharing mode for Y insurance company,but also to provide reference for other enterprises in our country who are preparing to implement the financial sharing or in the initial stage of financial sharing.