摘 要

全球经济紧密相连，我国经济不断快速发展，国内企业不断参与、融入全球经济一体化的过程中，使我国企业得到了迅速发展， 企业规模逐渐扩大，跨国企业也逐渐增多，国际竞争更趋激烈。为了保持竞争优势，企业急需一个低成本且高效率的财务管理模式，财务共享中心模式应运而生。财务共享是现代财务管理与信息技术相融合的产物，信息化发展是财务共享的基础，财务与信息化的结合是现代财务的必然，科学合理地构建财务共享系统是成就现代企业、现代财务的关键。信息技术提升财务工作流的效率，同时降低了手工处理隐含的风险，但也产生了系统相关的包括安全性、稳定性、可靠性等风险。因此，企业在实施财务共享服务后首先要根据财务共享的特性完善原有的内部控制体系，这样才能确保财务共享中心安全、有效的运行。
本文在研究中综合运用文献研究法、案例研究法和调查研究法这三种方法，从内部控制要素的五个方面结合其行业特点对 MG 公司成立财务共享中心后内部控制实施的现状、存在的问题进行了深入分析，并针对性的给出了 MG 公司完善其内部控制体系的可行方案。经过研究发现，从整体方向上来说实施财务共享的确达到了 MG 公司最初的期望目标，其财务工作效率得到了明显的提升，内部控制的执行也享受到了财务共享集中化、信息化带来的便利。然而，财务共享的实施也为企业内部控制带来了新的问题，例如业务与财务相分离、人员流动率高、风险评估工作没有针对性、风险防控机制薄弱、财务管理未形成闭环、财务审核流于表面、绩效考评机制不完善等。针对研究中发现的这些问题，本文也给出了相应的优化建议，包括：促进业财融合、关注员工发展、针对性的开展风险评估工作、明确权责划分、完善风险防控措施以及处罚机制、加强公司间联合形成财务闭环、构建绩效考核指标体系等。另外企业也可以借助其独有的移动应用研发能力，开发财务内控专属应用来优化其财务共享和内部控制的实施方式。希望通过本文的研究为已经或者计划实施财务共享的企业在构建内部控制体系时提供一定的借鉴价值。

【关键词】 分类管理；建筑企业；财务共享；财务优化，财务风险管控

ABSTRACT

The global economy is closely linked, China's economy continues to develop rapidly,domestic enterprises continue to participate in,into the process of global economic integration,so that China's enterprises have been rapid development, the enterprise scale is gradually expanding, multinational enterprises are also gradually increasing, the international competition is more intense.In order to maintain competitive advantages,enterprises are in urgent need of a low-cost and efficient financial management mode, financial sharing center mode arises at the right moment.Financial sharing is the product of the integration of modern financial management andinformation technology, the development of information technology is the foundation of financial sharing, the combination of finance and information technology is the inevitable of modern finance, and the scientific and reasonable construction of financialsharing system is the key to the achievement of modern enterprises and modern finance.Information technology improves the efficiency of financial workflow and reduces the risks implied by manual processing,but also creates system-related risks, including security, stability, reliability and so on.Therefore, after the implementation of financial sharing service,enterprises should first improve the original internal control system according to the characteristics of financial sharing, so as to ensure the safe and effective operation of financial sharing center.

Based on the research of the integrated use of literature research,case study method and study these three methods,from the five aspects of internal control elements in combination with the industry characteristics of MG company set up financial sharing center after the implementation of internal control present situation, the existence question has carried on the thorough analysis, and gives the MG company to improve its internal control system of the feasible solution.Through the study, it is found that, from the overall direction,the implementation of financial sharing has indeed reached theinitial expected goal of MG Company,its financial work efficiency has been significantly improved, and the execution of internal control has also enjoyed the convenience brought by the centralization and informatization of financial sharing.However, the implementation of financial sharing has also brought new problems for the internalcontrol of enterprises, such as the separation of business and finance, high turnover rate,lack of targeted risk assessment, weak risk prevention and control mechanism,lack of closed loop financial management, superficial financial audit, imperfect performance evaluation mechanism, etc.To study these problems, this paper also gives the corresponding optimization Suggestions, including: promoting the integration industry, focus on staff development,targeted to carry out risk assessment work, clear responsibilities, division,improve the risk prevention and control measures and punishment mechanism,strengthening the joint form between financial closed-loop performance appraisal indicator system, etc.In addition, with the help of its unique mobile application research and developmentcapabilities, enterprises can also develop exclusive applications for financial internal control to optimize the implementation of financial sharing and internal control.It is hoped that the research of this paper can provide some reference value for the enterprisesthat have or plan to implement financial sharing when building internal control system.

目录

绪论......................

1.1研究背景................................

1.2研究意义............

1.3国内外研究现状1250....................

1.4研究思路与方法1250......................

第二章 文献综述7500

2.1财务共享中心作用及意义研究1500

2.2财务整合与管理1500

2.2.1财务整合和流程再造750

2.2.2财务管理750

2.3 PEST方法1500

2.4 财务共享中心运行和影响研究1500

2.5 文献述评1500

第三章x公司财务共享中心现状及存在问题分析7500

3.1 x公司情况概述1500

3.2 x公司财务共享中心的现状1500

3.3基于PEST的x公司财务共享服务中心分析1500

 3.3.1政治环境方面375

 3.3.2经济环境方面375

 3.3.3社会环境方面375

3.3.4技术环境方面375

3.4 x公司财务共享中心存在的问题1500

3.4.1公司财务风控与共享冲突375

 3.4.2员工参与管理主观能动和积极性受限375

 3.4.3实现共享与现行利益点冲突375

 3.4.4财务核算系统承载压力375

3.5 x公司财务共享中心运行模式中心面临的挑战1500

3.5.1商业模式变化下的经济体系改变方面375

3.5.2企业人员及企业文化方面375

3.5.3技术升级与系统完善方面375

3.5.4共享服务中心运行环境方面375

第四章 x公司财务共享中心管理策略研究7500

4.1提升财务共享中心的广度和深度1500

4.1.1增大财务共享系统扩容750

4.1.2加强财务预警机制750

4.2完善员工保留激励制度、营造企业文化1500

4.2.1完善员工激励制度750

4.2.2营造企业文化理念750

4.3引进新技术，助推智慧财务实现1500

4.3.1引进智慧财务系统750

4.3.2强化智能化推进，提高数据自动化处理能力750

4.4加强风险控制和持续改进共享服务质量1500

4.4.1加强风险控制，财务流程分步骤750

4.4.2持续改进财务共享服务质量750

4.5 建立健全内控制度，减少财务共享风险1500

4.5.1建立内控制度，减低风控触发点750

4.5.2完善内控制度，增强财务共享安全750

第五章 结论.........................................

5.1结论.........................................

5.2展望.........................................