Research On Internal Control Of Financial Sharing Model

Today,the cost competition of enterprises is increasingly fierce.In order to remain competitive,more and more companies must not only reduce costs,but also ensure the quality of services or goods.In this environment,companies urgently need a management method that can reduce costs.Therefore,more and more enterprises choose financial sharing as a new management mode to manage enterprises.This new financial management mode can effectively improve the processing efficiency of basic financial business and reduce the cost of enterprise operation.However,in the financial sharing mode,the original business processes of the enterprise should be reshaped,and the environment and risk points of the internal control of the enterprise also change.The internal control measures under the traditional mode can not meet the requirements of the financial sharing mode.Therefore,in the financial sharing mode,companies need to optimize and improve the internal control system.The financial sharing mode needs to centralize all the financial information of the group.By formulating a set of accounting procedures that conform to the financial processing rules of the enterprise,it can save time and efficiency on processing the financial information of the enterprise,so as to achieve scale effect,greatly save the financial cost of the group and improve the financial calculation efficiency of the enterprise.In addition,focusing on basic financial work can also improve the quality of financial information,provide technical support for the decision-making of enterprise leaders,and reduce the risk that may exist in the operation of enterprises.Based on the above background analysis,through browsing and consulting related literature,this paper summarizes the two aspects of financial sharing theory and internal control theory.On this basis,this paper takes E company which implements financial sharing mode earlier in China as the research subject.According to the five elements of internal control,the internal control situation and existing problems of the company's financial sharing mode are analyzed.Combined with the internal control theory and practice,the corresponding optimization suggestions are given for the internal control problems encountered in the financial sharing mode of E company.I hope that I can give some inspiration to other companies that are ready to adopt the financial sharing model or in the initial stage of financial sharing.