| At present,more and more domestic enterprises begin to introduce and apply the new financial management mode of financial sharing.This model has promoted the informatization process of enterprises,promoted the transformation and upgrading of enterprise financial management,effectively reduced the cost of enterprises and improved the efficiency of business processing.However,because the research on financial sharing mode in China started late,the development time was short,and the relevant experience was not rich,many enterprises encountered problems such as low operating efficiency,failure to reduce the cost of enterprises,and heavy resistance in the implementation of financial sharing,which led to the weakening of internal control and the decline of operating efficiency,which affected the healthy,stable and long-term development of enterprises.As a large-scale private enterprise group in China,Group A has deeply cultivated the education industry,has a relatively perfect internal control management system,and has accumulated rich experience in business management,but there are also some problems in the operation of the financial sharing center.Based on this,this paper selects Group A as the case study object,and makes a concrete analysis of the problems existing in the operation of its financial sharing center.In this paper,the theory of scale economy,the theory of financial integration,the theory of business process reengineering and the theory of internal control are used to discuss the theoretical basis of the construction of enterprise financial sharing center.By using the methods of literature,case study and investigation,the operation of Group A financial sharing center is analyzed,and many problems existing in the operation of Group A financial sharing center are found.The classification is summarized as the impact on the quality of accounting information,the impact on internal control and the impact on the company’s performance.From the perspective of the factors affecting the operation of the financial sharing center,the reasons for the problems in the financial sharing center of Group A are analyzed,including the unclear positioning of the financial sharing center,insufficient support from some management,the need for optimization of process reengineering and insufficient matching of human resources.Finally,In view of the problems existing in the operation of the financial sharing center of Group A and their causes,this paper puts forward some targeted solutions from the aspects of clear positioning,strengthening process and communication management,increasing investment in information systems,improving the management mechanism of financial personnel in the sharing center and strengthening team building.Through the research of this paper,it is concluded that in order to give full play to the advantages and functions of the financial sharing center,enterprises should first solve the outstanding problems,continuously optimize the workflow,strengthen the investment in information systems,improve talent management,effectively use the financial sharing system,and continuously improve the financial management level of the group,so as to achieve the purpose of reducing costs and increasing efficiency. |