Research On Financial Internal Control Optimization Of Xipei Group From The Perspective Of Financial Sharing

"Financial sharing" is the key development direction of enterprise financial management function in the new era,and also the only way for enterprises to realize "integration of industry and finance".By creating a "financial sharing service center",enterprises can consolidate financial functions and authority,ensure capital security and improve management energy efficiency,and support business development.Xi Pei Group is an education and training company,which involves several business sectors of education and training,and sets up business divisions for independent management.Under the independent management mode,the business flexibility is strong,the financial internal control is relatively weak,the financial overall planning of the headquarters is difficult to implement,and the financial management problems are gradually exposed.In addition,the training business after the epidemic has been greatly affected,and the "decentralized" financial management mode due to the huge organizational structure has led to the prominent problem of high costs.The company plans to build a financial sharing center,concentrate scattered non-core businesses into the financial sharing center,integrate the financial functions of the headquarters and the financial functions of each region,avoid the repeated construction of the organization and reduce operating costs.Based on the perspective of financial sharing and risk management,this paper studies the optimization of financial internal control of Xi Pei Group in the education and training industry.Referring to the five elements of internal control,the specific content of the scope of financial activities is divided into five modules: "environment,risk,control,information and supervision".Taking the financial activities of Xi Pei Group as the main research scope,the internal control research is carried out from five business modules.Under the guidance of economies of scale theory,flat management theory and risk management theory,this paper adopts literature research,interview research,questionnaire survey and summary method to investigate the current situation of the financial internal control of Xi Pei Group and analyze the existing specific problems and causes.In view of the problem,the optimization scheme of financial internal control from the perspective of financial sharing and the safeguard measures for the implementation of the scheme are put forward.The purpose of this paper is to re-sort out the problems in the company’s financial business activities and propose optimization through the construction of the financial sharing center of Xi Pei Group,guide the management upgrade of the internal financial control of Xi Pei Group,maximize the utilization of business and financial resources,and promote the integration of industry and finance.