Research On The Internal Control Of Information Transmission In Financial Sharing Mode

In recent years,financial sharing service has known and accepted by more and more large group companies as a new kind of financial management mode.Financial sharing service combines financial sharing with information technology,dealing with the low added value accounting work together to decrease the costing of business processing and increases the work efficiency,helping the enterprise to accomplish strategic objectives.Although there are many conveniences,did this new financial service mode has any risk?Financial sharing mode has imported to our country over ten years that most enterprises focus on establish and operation of financial sharing mode,but ignores the risks of this new mode,especially in internal supervision aspect Based on the status of financial sharing mode,internal supervision and internal supervision of information transfer,this paper uses scale economy,process re-engineering,the framework of COSO internal supervision,etc.as theory basic studies the potential risk of internal supervision of information transfer under the financial sharing mode.And use the case of ZL Group,TCL Group,China Grain Group and ZTE Group,etc.to analyse specifically,pointing out a series of problem like:half-baked information,untimely transfer,information leakage,fake information under the information transfer of financial sharing mode.According to five factors:internal environment,risk assessment,supervision activity,information and communication,supervision monitoring,coming up with specific work way for such problem between information transfer process of contributing suitable internal supervision system.The study of this paper offers the reference to the company which want to establish the financial sharing center to understand the information transfer internal supervision system better,so that making the financial sharing service center to do it's best for company.