Research On Internal Control Under The Financial Shared Model Based On Improvement Of Risk Management

Financial sharing is a financial management mode.It can concentrate the basic accounting functions of enterprises.By establishing Financial Shared Service Center,those large enterprise groups with many branches and subsidiaries can integrate financial resources and reengineer business process,centralize the management of the financial affairs and improve management operation effectively.The Financial Shared Service Center can reduce the financial risks through the collection and analysis of financial data.However,it also brings many hidden dangers in the management and control of the enterprise group.Therefore,enterprises adopted the financial shared management model must continuously improve the internal control system to match the new financial management model,reduce potential new financial risks.G Group,as an established port and shipping company has undergone the shareholding structure changes.The financial management model of G Group has also been upgraded to the Financial Shared Model.This paper combines G group’s internal and external environment and the relevant theories of comprehensive risk management,analyzes the necessity of G group based on enterprise risk management under Financial Shared Model.Then further combines the theories of Financial Sharing and basic internal control to analyze the current situation of G Group’s internal control,combs the process of G Group’s internal control,finds out the problems,and offers some targeted suggestions and measures in order to improve the G Group’s internal control system.At last,this article hopes to provide reference for enterprise groups in the industry.