| The construction of financial sharing centers has become an important means for large and medium-sized enterprises to improve the efficiency of financial management,but their internal control problems have become increasingly prominent.Since the sound and perfect internal control of enterprises is not only crucial to the long-term healthy development of enterprises,but also the key content required by the Basic Norms for Internal Control of Enterprises and the Implementation Opinions on Strengthening the Construction and Supervision of the Internal Control System of Central Enterprises,enterprises are paying more and more attention to the implementation effect of internal control in the financial sharing center,and the evaluation and research needs for the effectiveness of their internal control are urgent.Therefore,this thesis takes group A,a large state-owned energy and chemical enterprise,as the research object,first introduces the internal control status of the procurement and payment business process of the financial sharing center of group A,and analyzes the risk of the current internal control.After that,according to the construction principle of the internal control characteristics and effectiveness evaluation index system of the procurement and payment business process of the financial sharing center of Group A,the four major links of document receipt,financial single production,procurement payment and payable reconciliation were divided,and then the secondary evaluation indicators of each link were determined according to the specific internal control objectives of each link,and the internal control effectiveness evaluation index system was constructed.Then,through a questionnaire survey of experts,the weight and affiliation of the annual performance evaluation indicators and comprehensive performance evaluation indicators were determined,and the fuzzy evaluation method was used to evaluate the effectiveness of the internal control of the procurement payment process of the Financial Sharing Center of Group A.The study found that the internal control risks of the purchase and payment business process of the financial sharing center of Group A are mainly reflected in five aspects: the timeliness of receipt of documents,the standardization and integrity of documents,the separation of business and property,the improper handling of information missing,and the timeliness of approval processing;The internal control characteristics of the purchase and payment business process of the Group A’s financial sharing center and the construction principles of the effectiveness evaluation index system are divided into four parts: document reception,financial document preparation,purchase and payment,and payable reconciliation.Determined the secondary evaluation indicators of each link;through a questionnaire survey of experts,determined the weight and level of the evaluation indicators of the effectiveness of the internal control of the purchase and payment business process of the financial sharing center of Group A,and used the fuzzy evaluation method to calculate the evaluation results of each key internal control link;The effectiveness of internal control of the purchase and payment business process of Group A’s financial sharing center is evaluated,and it is found that the internal control of the purchase and payment business process of Group A’s financial sharing center is generally good,but there are still relatively large risks at the specific business level.In view of the above research conclusions,this thesis puts forward the following four suggestions: increase assessment requirements to improve the efficiency of document delivery;improve payment requirements and strengthen payment audit management;strengthen internal control of reconciliation to improve the effectiveness of reconciliation;optimize personnel management and promote personnel training and education.The thesis has 7 figures,15 tables,and 81 references. |
