| The "14th Five-Year Plan" is the first five years after China has achieved the first centenary goal and forged ahead to the second centenary goal,in order to fully grasp the economic development goals of the "14th Five-Year Plan" period,and at the same time seek new development in the overall work step by step.The state vigorously promotes the modernization of the accounting system,continuously strengthens the standards for the construction of accounting standards,internal control,accounting informatization and other systems,and puts forward new development concepts such as "innovation and sharing".The emergence of collectivized and globalized corporate organizations poses new challenges to financial work.For large enterprises,the use of financial sharing mode for management is to adapt to the changes of the times,deepen accounting reform,improve the modern enterprise system,and promote the long-term development of enterprises.However,the emergence of new financial models and related changes in working methods,business processes,and enterprise organizational structures will change the risk points of internal control.The universal application of the financial sharing model has gradually moved towards the era of deep integration of the financial sharing model and management accounting,and tried to build an integrated working platform for industry treasury and taxation.However,in the process of its development and upgrading,some deficiencies have been exposed,which also affect the effectiveness of internal control implementation.How to improve the internal control system under the financial sharing model is an issue that we need to focus on.Based on the above situation,this paper first expounds the significance of research under the background of internal control under the financial sharing mode,reviews the current research status at home and abroad by summarizing and combing relevant domestic and foreign literature,and clarifies the research content and research methods of this paper.It focuses on the core concepts of the paper: financial sharing model and internal control.Taking H Supermarket as an example,this paper introduces its development,describes the construction process,construction achievements and operation effects of the financial sharing service center of H Supermarket,and analyzes the development status of internal control under the background of financial sharing.Based on the theory of process reengineering,economies of scale and control theory,this paper starts from the overall level of internal control and takes the perspective of the five elements of internal control,and finds that there are problems in the control process of each business level of the financial shared service center of H supermarket: imperfect organizational structure,financial scale cannot meet development needs,weak risk mechanism,insufficient customer management activities,insufficient financial business control and imperfect financial sharing information system.Analyze the causes of problems and put forward rectification suggestions for problems.It is hoped that through the research of this paper,the internal governance of H supermarket can be strengthened,and it can also provide reference opinions for the accounting informatization transformation of H supermarket,and at the same time,it can provide some thoughts and enlightenment for other enterprises to build a financial sharing center and deepen the reform of accounting informatization. |
