Research On Optimization Of Internal Control System Of Financial Sharing Service Center Of WH Group

In the process of scale expansion of enterprise groups in China,there are some problems such as unscientific budget,irregular execution,poor information,weak control,low efficiency,surplus of basic financial personnel and high financial cost.In order to solve the above problems,has introduced the financial sharing service center.The center centralizes the standardised business processes of various business units and uses information technology for centralized processing,thereby reducing financial costs,improving the efficiency of accounting operations processing,and improving the level of information and transparency,Play a real role in financial management.However,in its construction,the internal control system of most group enterprises does not cover the newly established financial sharing service center,which can not play a due role in preventing the risk of the financial sharing service center.Therefore,the purpose of this paper is to study the methods and measures to optimize the existing internal control system in view of the new risks in the financial sharing service center.With the method of literature research,this paper combs the existing internal control system at home and abroad,finds out the risk of the existing financial sharing service center of the group enterprises,carries on the business reengineering,the financial integration sharing service,in order to achieve the scale economy effect,Based on the theory of system theory and group control theory,this paper analyzes the financial sharing service center of WH Group as the main case.The foreseeable potential risks,possible problems and solutions in the process of establishing and operating financial shared service center are summarized.Through the in-depth study of WH Group,it is concluded that the problem of loss of staff caused by financial remoteness in the internal environment affecting the efficiency of business processing and the lack of career planning results in the increase of business sectors,Recruit professional personnel to solve;risk assessment should improve the risk management system;control activities,set up the first financial audit position,enhance the ability of staff financial review,achieve paperless accounting vouchers,redesign business processes,improve efficiency;In the field of information and communication,we should broaden the channels of information sharing and solve the problem of obstacles to cross-departmental communication.In terms of internal supervision,we should strengthen the independence of self-evaluation when the independence of evaluation is affected and the control is not strict.Enrich the way of supervision and evaluation.The significance of this study is to enrich the financial sharing service model and improve the internal control system.By evaluating the risks in the financial sharing service of WH Group,taking measures such as business process reengineering and optimization of internal control system,it can promote the healthy development of the financial sharing service and internal control system of WH Group,and improve the core competitiveness of the enterprise.For other domestic enterprises implementing financial sharing system,it has certain reference value.