| In recent years,many problems have arisen during the expansion of the group enterprises,such as the high financial cost,the extraordinary financial department,the poor control over the subsidiaries and so on.By implementing the financial sharing model,the enterprise group integrates the accounting business of its subsidiaries into a shared platform.This mode reduces the cost,increases the work efficiency and monitors the entire process in an all-round way.Liberalize financial workers from inefficient work and engage in work that is of value to the enterprise,so as to better achieve financial support to the core business of the enterprise.This model,as a highly process-oriented work system,fully integrates financial management and information technology.Although the new technology has reduced the traditional financial risks,it also brought new hidden dangers.Changes in risk points,lack of awareness of accounting internal control,and inadequate accounting internal control systems are still serious problems.First,based on the relevant theories and referring to relevant research results both at home and abroad,this paper describes the Group M as the research object,and elaborates on the financial sharing model of M Group and the status quo of internal accounting control.According to five elements of internal control,this paper analyzes the status quo of internal control of accounting in financial sharing mode of Group M,puts forward suggestions for improvement on the existing problems,proposes improving internal control of accounting,appropriately increasing business modules and strengthening the incentive to accountants;First of all,to improve the accuracy of risk assessment,we must improve the risk assessment awareness,improve the evaluation system,improve the control activities,shorten the system maintenance period,control the approval authority and strengthen the assessment process;strengthen the information sharing in the shared center and broaden the sharing channels;strengthen the internal supervision system And implement diversified evaluation methods so as to improve the internal control of accounting under the financial sharing model so as to better achieve the Group's business development objectives. |
