Research On The Internal Control Of The Financial Sharing Center Of Construction Enterprises

With the growing trend of economic globalization,Internet information technology is constantly being updated,and social development is becoming more and more rapid.In recent years,the construction industry has developed rapidly.As an important support for the national economy,companies are seeking financial reforms in response to the current complex financial organization structure and low financial efficiency of construction companies.The establishment of a financial sharing center can not only improve the quality of the group’s financial information,but also improve the feasibility of corporate group strategy implementation.With the transformation of the financial management model,the risk point is shifted,and the change of the business process control node has gradually increased the risk,which has caused a series of internal control problems.Therefore,companies need to focus on the internal control of the financial sharing center and seek solutions.This paper combs through the literature research status of financial sharing and internal control at home and abroad,and analyzes the reasons for the establishment of the financial sharing center based on economies of scale,process reengineering,principal-agent,and cybernetics.The general situation of the financial sharing center of China Railway S Group,As well as the current status of the internal control application of the Financial Sharing Center,starting from the five elements of internal control,it analyzes its existing problems,and based on this,puts forward some constructive opinions to help China Railway S Group optimize the internal control of the Financial Sharing Center,with a view to promoting China Railway S Group’s financial sharing The center can develop better.This article draws the following conclusions: In terms of internal control environment,oriented by business needs,optimize the organizational structure,strengthen business training,and implement a rotation system to strengthen human resource management;in terms of risk assessment,increase risk management departments to strengthen the financial sharing center Risk management;promote the assessment and analysis of risks by the establishment of risk-related systems;in terms of control activities,it is necessary to strengthen personnel training to reserve human resources as a backing,and establish an assessment mechanism to mobilize the enthusiasm of employees,and constantly update the business Operation manual to improve the work efficiency of employees;in terms of information and communication,strengthen the construction of information systems to ensure data security,strengthen the construction of internal and external information communication channels,and promote effective communication of information;in terms of internal supervision,use the financial sharing center Build an internal audit processing center based on the database and platform;combine on-site audit and off-site audit methods to improve audit quality.The research in this article can provide some reference for the internal control construction of enterprises that have established financial sharing centers.