财务共享模式下企业内部控制问题研究 --以大唐电信为例.docxVIP

PAGE PAGE 19 财务共享模式下企业内部控制问题研究 --以大唐电信为例 内 容 摘 要 在现代社会经济不断发展的过程中，我国企业日益增多的同时，也在我国国民经济中发挥着重要的作用。受到经济全球化的影响，财务共享服务模式逐渐被企业重视起来，这种模式的出现可以有效地解决企业因业务规模大、子公司众多而出现财务成本高、财务管理效率低等相关问题。我国传统会计信息的生产过程因财务共享模式的出现发生了改变。同时，集团企业内部控制将因财务共享模式而出现新的机遇和挑战。 这一作业系统的流程化程度比较高，信息技术与财务管理所衍生的产物为“财务共享”。虽然说将财务风险降低了，但是新技术会产生一定的隐患。传统信息控制措施与现代高度集成信息系统不能相互配合适应，与企业内控需求不协调。因此，在财务共享模式下为促使内部控制具备有效性特点，需要优化内部控制，如此企业才得以迅速发展。 本文主要分析与查阅与共享模式有关的公司内部控制，跟一些相关研究资料。主要包括内部控制理论与财务共享理论。除此之外，我国较多企业已经将财务共享服务中心应用的淋漓尽致，例如说大唐电信，在这里主要探讨大唐电信在财务共享过程内，内部控制出现的各种原因、各种问题，以及大唐电信采取的应对策略及产生的成效。希望对避免和解决财务共享模式下的内部控制问题提供一些参考价值，进而提升企业财务管理有效性。 关键词：财务共享 内部控制 财务管理 Study on Enterprise Internal Control under Financial Sharing Mode -- A Case of Datang telecom Abstract In the process of the continuous development of modern society and economy, the increasing number of enterprises in our country also plays an important role in our national economy. Affected by economic globalization, the financial sharing service model has gradually been valued by enterprises. The emergence of this model can effectively solve the problems related to the high financial costs and low financial management efficiency of enterprises due to the large scale of business and the large number of subsidiaries. The production process of traditional accounting information in China has changed due to the appearance of financial sharing mode. At the same time, the internal control of the group enterprises will be presented with new opportunities and challenges due to the financial sharing model. The operating system has a higher process, and the products derived from information technology and financial management are financial sharing. Although the financial risk is reduced, new technologies will create certain hidden dangers. Traditional information control measures and modern highly integrated information systems can not adapt to each other and are inconsistent with the internal control requirements of enterprises. Therefore, in order to promote the effectivenes