财务共享模式视角下企业内部控制风险防范探讨——以华为技术有限公司为例.docxVIP

PAGE 15 PAGE 15 PAGE 1 PAGE 1 摘 要 随着企业的发展加快和规模扩张，一些不断壮大的大型、跨国企业集团已经不能满足于本地区的业务发展，从而开始逐步将业务范围扩张到多地域多地区。然而这也使得大型集团企业的财务管理日益复杂，财务转型已是大势所趋。为解决由于大企业扩张而产生一系列问题，财务共享模式应运而生。但是，在财务共享模式下的会计内部控制体系建设中，部分大型集团对于整体的风险把控仍然不到位，使得内部风险难以控制、财务共享模式的优势难以发挥。因此，研究企业财务共享模式视角下内部控制存在的风险及其防范措施，有利于我国企业重视财务共享模式下的内控建设，建立健全该模式下的会计内部控制体系。 本文在财务共享模式与内部控制概念的基础上，从内部控制五要素的角度出发，采用案例分析法，以华为技术有限公司财务共享模式建设为背景，对其采取的内部控制风险防范措施进行分析，进而梳理公司财务共享模式下会计内部控制体系建设下可能存在的风险，具体剖析总结，并提出改进建议。 关键词:会计内部控制；财务共享模式；财务风险；风险防范 Abstract With the rapid development and scale expansion of enterprises, some large-scale transnational enterprises are no longer satisfied with the business development in their own regions, so they gradually expand their scope of business to multiple regions. But this also makes the financial management of large enterprises increasingly complex, thus financial transformation has been the general trend. In order to solve a series of problems caused by the expansion of large enterprises, financial sharing model came into being. However, in the construction of accounting internal control system under the financial sharing model, some large groups are still not in place to control the overall risk, making it difficult to control the internal risk and give play to the advantages of financial sharing model. Therefore, studying the risks and preventive measures of internal control under the perspective of enterprise financial sharing model will help Chinese enterprises attach importance to the construction of internal control under financial sharing model and improve the accounting internal control system under this model. This article adopts case analysis method from the perspective of the five elements of internal control, on the basis of concepts of financial sharing model and internal control, taking risk prevention of the internal control under financial sharing model in Huawei Technologies Co Ltd as an example. The possible risks in the construction of