| The growing impact and part of large businesses in the nation’s economy is becoming increasingly evident as social economy advances.In China,the traditional production process of accounting information has been revolutionized by the financial sharing service mode,rendering it an indispensable new financial management mode for group enterprises in the information age.The internal control of group enterprises has also obtained new development opportunities while facing new challenges.Under the background of financial sharing mode,enterprise accounting has carried out process reorganization,further transforming the internal control environment and internal control risk points in the process of enterprise development.Organizations should strive to continually refine and modify their internal control in the course of growth,thereby fostering the advancement and growth of businesses through successful internal control operations.Ensuring enterprises’ internal control requirements on highly integrated information systems is met.This thesis thoroughly discusses relevant issues through a combination of literature research,case analysis,and on-site investigations.It summarizes the current application status of financial shared service centers in China,and uses Y company as an example to construct an evaluation system based on the five elements of internal control and industry characteristics,evaluates the internal control of Y company’s financial shared service center after its establishment,deeply analyzes the causes of its shortcomings,and provides specific guidance for Y company to improve its internal control system.Theoretically,it can remind enterprises that adopt the financial shared mode to effectively prevent possible internal control risks during the application process of the mode,and further supplement and improve the relevant theory of internal control from the perspective of the financial shared mode.This article takes the financial shared service center of Company Y as a research case and uses the fuzzy analytic hierarchy process to construct an evaluation system.It summarizes and analyzes the internal control issues in the operation of the financial shared service center,and helps explore and propose specific adjustment plans for the internal control of the financial shared service center,in order to ensure the independence of its operation,maximize the satisfaction of the company’s development needs,and provide effective guidance for the financial sharing of other enterprises.The research conclusion of this article is twofold.First,the financial shared service center model not only greatly improves the traditional financial accounting model as an important means for enterprises to achieve financial management efficiency but also provides powerful support for the internal control risks of enterprises.Second,the financial shared service center can quantitatively evaluate the effectiveness of internal control based on the evaluation model,analyze the reasons according to the evaluation results,and explore internal control improvement plans that are most suitable for the financial shared service center. |
