财务共享模式下企业内部控制建设研究——以华为为例.docxVIP

PAGE PAGE 21 财务共享模式下企业内部控制建设研究 ——以华为技术有限公司为例 内 容 摘 要 在当下全球经济蓬勃发展的时代大背景下，我国企业构建的财务共享模式建立财务共享中心已成为一种潮流，是各大企业提高财务管理效率、降低成本、加强人才管理与促进企业发展壮大的有效途径。但传统的财务管理组织结构与治理机制因无法满足新时期财务共享模式的要求而出现各种问题，如各区域财务信息传递效率低且内容失真率大、各区域都有财务部门资源成本大、人员众多、管理复杂且效率低等问题。 本文首先从财务共享模式与内部控制体系着手，对国内外的相关理论与我国当下财务共享模式的发展情况进行描述，主要探究企业实施财务共享模式后针对可能出现的风险及问题，构建与企业实际相符的内部控制体系；其次，探讨企业在构建内部控制体系与共享中心时的原则、风险及框架；再通过对华为技术有限公司的财务共享模式与内部控制体系作案例分析，其中介绍华为财务共享建设情况，包括建设背景、建设现状，并根据内部控制五要素对华为财务共享模式内部控制建设现状的分析。最后根据华为财务共享模式内部控制体系建设的分析，从内部控制五要素的角度，以防范运用风险和人才管理等目标，对实施财务共享模式下企业内部控制体系的构建提出相关建议。希望对于尚未实施财务共享或已实施财务共享但不完善的企业集团，具有参考意义。 关键词：财务共享 内部控制 构建 风险控制 Research on the Construction of Enterprise Internal Control under the Mode of Financial sharing ——Taking Huawei Technology Co., Ltd as an example Internal capacity extraction Under the background of the vigorous development of the global economy, it has become a trend for Chinese enterprises to build a financial sharing model to establish a financial sharing center, which is to improve the efficiency of financial management and reduce the cost of the major enterprises. An effective way to strengthen talent management and promote the development and growth of enterprises. However, the traditional organizational structure and governance mechanism of financial management are unable to meet the requirements of the financial sharing model in the new period, such as the low efficiency of financial information transmission and the high distortion rate of the content in each region. There are many problems in all regions, such as high cost of financial resources, large number of personnel, complex management and low efficiency. This paper begins with the financial sharing mode and the internal control system, and describes the relevant theories at home and abroad and the development of the current financial sharing model in our country. This paper mainly probes into the internal control system which is consistent with the actual situation of the enterprise in view of the possi