摘要
随着经济和科学技术以及网络技术的不断发展,财务共享已经从最初的发展阶段进入了现在相对比较成熟的阶段,各种大型企业也不断地将财务共享作为节省成本和提高财务效率的有效途径,纷纷实施内部财务共享。但随着时代的进步和财务共享的进一步发展,这种模式对内部控制的很多方面也提出了更高的要求。结合不同企业的实际情况,对相关内控进行分析,探讨共享模式下企业内控的发展之路。
As the economy and the advance of science and technology and network technology,financial Shared has now from the initial stage of development has entered a relatively mature stage,pushing financial sharing all kinds of big businesses,as an effective way to save cost and improve the efficiency of financial,financial Shared implementation are in their own businesses. But with the deepening and implementation of financial sharing,higher requirements have been put forward in many aspects of internal control.Based on the actual analysis of the relevant internal control,this paper probes into the development path of enterprise internal control under sharing model.
出处
《经济研究导刊》
2018年第27期117-119,133,共4页
Economic Research Guide
关键词
财务
共享中心
内控
共享模式
financial
sharing center
internal control
sharing model