关于财务共享模式下深化内控建设的思考

Thoughts on deepening internal control construction under the financial shared service model

在财务共享模式下深化内控建设,是企业发展和内控管理的共同需求。当前,财务共享模式下的内控建设面临业财分离、人员结构变动、制度流程管理存在冲突、信息与沟通不够顺畅等问题。实施“业财”深度融合、优化内部控制环境、完善流程制度、提升信息化水平是行之有效的解决措施。

Deepening internal control construction under the financial shared service model is essential for both corporate development and internal control management.Current challenges include the separation of business and finance,changes in personnel structure,conflicts in system processes,and inadequate information flow.Effective measures include deepening business-finance integration,optimizing the internal control environment,improving process systems,and enhancing information technology levels.