Research On Internal Control Optimization Under Financial Sharing Mode

With the development of the Internet,big data,artificial intelligence and other high-tech progress,we have entered the information age,and financial sharing has become the general trend.The efficiency and convenience brought by this new financial management model are undoubtedly undoubted,but at the same time,it also increases the difficulty of internal control of enterprises.Under the traditional financial management model,it is easier to judge and control the financial risk points that exist,but the new financial sharing model requires the change of the accounting system,and the change of the accounting system leads to the change of the financial management system,so that the financial risk points change accordingly,which in turn leads to changes in the key control points corresponding to the risk points.Therefore,while implementing the financial sharing model,the corresponding internal control system should also be adjusted and changed.At the same time as this model is applied,enterprises are also facing challenges such as fragile internal environment,information security,and insufficient control activities.It is hoped that under the financial sharing mode,reasonable plans and suggestions will be put forward for the effective optimization of enterprise internal control.This paper combines theoretical analysis with case studies,expounds the relevant theoretical basis of financial sharing mode and internal control,clarifies the current situation of each element of internal control under the financial sharing mode in Changhong,Sichuan Province through relevant materials,finds out the risks and problems,and analyzes and judges each element link based on the case.It mainly analyzes the defects in the internal control process around the five elements of internal control,and then on this basis,based on the analysis of the internal control related problems of the enterprise,it can give play to its advantages,avoid its shortcomings,and improve it,so as to provide useful and more targeted countermeasures and suggestions for improving the company’s internal control level.Firstly,this paper analyzes the internal control situation of Changhong,Sichuan,and establishes a complete internal control system based on this.Then,according to the analysis and comparison of expected effects and actual results,through the comparison of the relevant risk indicators of Sichuan Changhong with the average level of the corresponding indicators of the manufacturing industry,it is found that there are some deficiencies in the implementation of Sichuan Changhong’s internal control.First,the internal environment of the enterprise is not good;Second,the risk analysis system is not perfect;Third,control activities are insufficient;Fourth,information and communication are not smooth;Fifth,the quality of internal supervision is low.Secondly,this paper analyzes the internal control issues of Sichuan Changhong under the financial sharing mode from five perspectives: internal environment,risk analysis,control activities,information exchange,and internal supervision.Finally,in view of the internal control problem of Sichuan Changhong under the financial sharing mode,some suggestions for improvement are given,hoping to provide new ideas for the continuous optimization of the internal control system construction of Sichuan Changhong.