Research On Internal Control Of GH Company Under Financial Sharing Mode

Enterprises in long-term operation development,often face a relatively high financial management cost,poor operation management level,and low information accuracy is some problems,and the long-term existence of these problems will affect the company to achieve strategic goals,long-term healthy development,to overcome the problems and enhance the strength of the company,traditional decentralized financial management mode must change,and the rapid development of modern information technology also provides the basis for the development of the financial sharing service mode.The arrival of the new financial sharing mode has brought convenience to reducing operating costs,improving operation efficiency and strengthening branch control.However,with the gradual implementation of the financial sharing mode in enterprises,it has brought new risk points to the company's business development and internal control.Traditional internal control measures in the enterprise financial model,has been unable to meet the enterprise financial sharing implementation after financial separation,enterprise information system security and financial personnel use ability is insufficient new problems or new situation,so the financial sharing mode enterprise internal control system is of great theoretical value and practical significance.In this paper in recent years in overseas and local related cases to the sorting and analysis,and economy of scale theory,principal agent theory,business process reengineering theory as the theoretical research,through the use of literature study,case analysis,analysis of three scientific research methods,the GH company under the financial sharing mode of company internal management case conducted in-depth study.First,the GH company in the financial sharing mode of internal control is summarized,and then the GH company in the internal environment,internal risk assessment,control activity management,information dissemination and communication,internal supervision problems and causes,finally for the actual situation of GH company,put forward the staff training system,optimize financial positions,improve the risk assessment system,strengthen information construction,increase a variety of supervision channels,etc.