Research On Internal Control Of State-Owned Energy Enterprises Under Financial Sharing Mode

In recent years,Our economy and technology develop rapidly,state-owned enterprises also keep up with the pace of The Times,and actively implement system reform to meet the needs of development.State-owned enterprises,especially stateowned energy enterprises,as an irreplaceable economic pillar in China,can not only promote development,serve the society,and protect the interests of the people,but also promote the construction of national information and innovation,promote the transformation of traditional industries,and make positive contributions to the national economic development.The operation and management mode of state-owned energy enterprises and the drawbacks and development obstacles brought by the nature of enterprises need to be solved by improving internal control.The establishment of financial sharing service center is an important way for enterprises to carry out internal control and management reform.Under the financial sharing mode,the organizational structure,business process,assessment method,supervision and management of the enterprise have been reformed,and the financial sharing center in operation has been constantly showing some defects and drawbacks that need to be optimized by the enterprise.In this paper,GM Company,a provincial state-owned energy enterprise,is selected as the research object,and the research time is in the operating window of GM company’s financial sharing center system,so the suggestions on the construction of sharing center and internal control optimization have strong reference.In view of the complex composition of state-owned energy enterprises,many positions,and enterprise business diversity,it is not easy to carry out unified management of the group,which has a significant impact on the promotion and operation of the financial sharing center,so the internal control research under the financial sharing center of GM company is representative.This paper uses the theory of process reengineering,the theory of economies of scale and the theory of flat management to discuss the theoretical basis of the construction of the enterprise financial sharing center,and adopts the method of literature and investigation to analyze the current situation of the internal control under the financial sharing mode of GM company.After analyzing the current situation,the main problems of the internal control under the enterprise financial sharing center are summarized.Briefly summarized as imperfect personnel management and optimization and promotion mechanism in the internal control environment,untimely and imperfect risk assessment,frequent problems of missing and repeating business processes in control activities,unstable multi-system interconnection,obstructed information communication,and untimely internal supervision,etc.Finally,Aiming at the problems existing in the internal control under the financial sharing center of GM company,this paper puts forward countermeasures from the aspects of optimizing the internal environment,perceiving risks in time,carrying out special control optimization,unblocking communication channels and strengthening supervision.The research conclusion of this paper shows that the construction of financial sharing center in large state-owned enterprises is promoted by The Times and required by economic and social development,which greatly improves the construction of internal control of enterprises.Moreover,large state-owned energy enterprises should abandon their inherent drawbacks and have the courage to remake their business processes.Despite the experience and lessons of other enterprises,in view of the particularity of each enterprise,Internal control still needs to be tailored to the symptoms,it is necessary to establish an internal control system and internal control mechanism with corporate characteristics,and show the results of internal control through the healthy operation of the financial sharing center,and optimize internal control.