Research On Internal Control Of ZTSJ Group Co.,Ltd. Under The Mode Of Financial Sharing

The rapid rise of the Internet not only speeds up the development of enterprises,but also makes many enterprises begin to pay attention to and develop digital strategy.As a pillar industry of the national economy,the construction engineering industry promotes domestic economic growth and accelerates the development of social construction.At the same time,it also faces many problems,such as the larger the stall,the more complicated the organization,the lower the efficiency of financial work.Therefore,construction companies are also exploring the path of financial transformation.The establishment of the financial sharing center has become particularly important in the development of enterprise financial innovation.It can unify various businesses into the financial sharing service center for comprehensive management,thus allowing the group company to better complete the diversified work of investment and financing,financial analysis and so on on the basis of carrying out traditional fiscal and taxation work,so as to continuously improve the service ability and professional level of the enterprise.With the construction of the financial sharing center,the focus of enterprise financial management is also changing,and the internal risks faced by the sharing center in the process of operation and development are also changing.The internal control system of enterprises used in the past is difficult to meet the needs of enterprise development under the financial sharing mode.Therefore,enterprises should pay more attention to the internal control problems of the financial sharing center and form relevant solutions.By sorting out and analyzing domestic and foreign literature,this paper discusses the development of financial sharing centers at home and abroad and the construction of internal control systems of enterprises,and describes the current situation of internal control after the establishment of financial sharing centers by ZTSJ Group in combination with relevant theoretical knowledge.Through the five-element theory of internal control,this paper analyzes the problems existing in the internal control of financial sharing centers,and puts forward some targeted and constructive suggestions based on their own practical work experience,hoping to provide some help for ZTSJ Group to continuously improve the internal control level of financial sharing centers and improve the internal control system of financial sharing centers.This paper draws the following conclusions : From the perspective of internal control,it can be improved to improve the sharing business process,improve the internal human resource management level of the financial sharing center through appropriate talent reserve and human resource rotation mechanism.From the perspective of risk assessment,the risk management level of the financial sharing center can be improved by strengthening the construction of a special risk control department of the sharing center,using shared financial data to improve the risk analysis and response system,and strengthening the interaction between financial personnel.From the perspective of control activities,through the separation of functions and powers of shared employees,improve the assessment system to further strengthen the construction of shared internal control system,while optimizing business processes,rationally diverting many business volume and adding budget management warning to improve the quality and efficiency of shared system work,strengthen prevention and control,pay attention to the security of accounts and electronic signatures,and ensure the security of data.From the perspective of information and communication,strengthen the training of operational guidelines,increase the operation of auxiliary tips,broaden the channels of communication and strengthen enterprise information and communication.From the perspective of internal supervision,we should strengthen the construction of audit system under the sharing mode,establish a variety of supervision mechanisms,and play the role of independent directors in internal evaluation.At the same time,we should combine the sharing information system with the internal audit of enterprises to improve the management efficiency under the sharing mode.The research in this paper can also provide some references for many related enterprises that implement financial sharing center to improve the internal control construction of enterprises.