财务共享服务中心的内部控制研究——以A集团为例

Research on the Internal Control of Financial Shared Service Center--Taking Group A as an Example

本文以A集团为例,分析了其在构建财务共享服务中心过程中出现的诸如员工工作积极性不高、会计信息处理系统不完善、业财融合程度不高、绩效评价标准设置不当等内部控制问题,并在分析问题的基础上尝试性地提出了解决以上问题的方法,以供同行业企业作为参考。

Taking Group A as an example,this paper analyzes the problems of internal control in the process of building financial shared service center,such as low enthusiasm of employees,imperfect accounting information processing system,low degree of industry and finance integration,improper setting of performance evaluation standards.Based on the analysis of the problems,it tentatively puts forward the methods to solve the above problems to provide a reference for Group A and other enterprises in the same fields.