联系我们

论文查询结果	返回搜索

论文编号：	11107
作者编号：	2320170510
上传时间：	2019/12/6 21:47:57
中文题目：	X公司财务共享中心内部控制改进研究
英文题目：	Research on Internal Control Improvement of X company''s Financial Shared Service Center
指导老师：	周晓苏
中文关键字：	财务共享；内部控制；风险管理；应急机制；
英文关键字：	Financial Sharing；Internal control；Risk management；Emergency mechanism；
中文摘要：	数字化的力量正在世界范围内改变着个人与企业的消费和生产方式，同时由于越来越多的行业开始从蓝海变为红海，各大企业规模不断扩大，竞争也日益加剧,这些开始迫使企业不断寻求新的管理模式。一方面，新模式要有成本优势与高效率；另一方面,需要对战略制定起到有效的辅助作用，共享中心也应运而生。 本文以一家制造业企业的财务共享服务中心为例，采用案例分析法研究财务共享中心的内部控制问题与之对应的解决方法。本文从财务共享信息系统、费用报销以及财务部门与业务部门脱离三大方面进行内部控制问题阐述及分析。第一，针对财务共享信息系统的风险点。本文提到结账周等关键时段的技术支持不及时，没有针对财务部门工作的特殊性质设立特殊时段的技术支持；目前拥有的三十五家子公司中仍然有三家未使用集团统一的信息系统进行核算，日常的账务处理与财务报表的出具需要由特定人员单独操作；在建立与更改第三方客户信息的内控相对完善，相关职责也进行了分离，但接收的信息端口往往是单一路径。第二，针对费用报销的风险点。易陷入合规的循环中，没有综合实际问题进行分析；报销单据审核停留在人工层面。第三，财务部门与业务部门脱离。 在阐述分析了上述三方面的风险点后，本文就前面提到的风险点分别提出应对方案后，从整体流程的视角补充完善了解决方案。措施一，信息系统安全风险点中对于不可抗力的威胁需要完整的应急机制。措施二，在报销系统内会升级一个工具，该工具可以代替人工审核，同时也可以直接采用专业的费用报销软件帮助企业防范费用欺诈行为。措施三，提高财务和业务部门的联系，除了建立便捷的沟通条件外，可以由各个项目或者部门中专业性较强的人员组成紧急事务处理小组。措施四，流程变更与完善。综合上述分析与改进措施的提出，对于内部控制而言，事后维护远没有事前与事中控制来的有效。文章的最后从信息技术方面对财务共享服务中心的未来进行展望。在信息技术快速发展的当下，对自身内部控制进行及时的预测、回顾与归纳会为财务共享服务中心抵御内部与外部的未知风险提供更有利的保障。
英文摘要：	The power of digitization is changing the way individuals and businesses consume and produce around the world, and as more and more industries turn from blue to red, the scale of each big enterprise expands ceaselessly, all these factors force them to seek new management models. On the one hand, the new model should have cost advantage and high efficiency. On the other hand, the need to play an effective role in the strategy formulation, the sharing center has also emerged. This paper takes the financial sharing service center of a manufacturing enterprise as an example, using the method of case discussion financial sharing center of internal control problems and corresponding solutions. This paper expounds and analyzes internal control problems from three aspects: financial sharing information system, expense reimbursement and separation of financial department and business department. Firstly, information system risk points. As mentioned in this paper, the technical support for key periods such as settlement week is not timely and there is no technical support for special periods according to the special nature of the financial department. There are three subsidiaries in thirty-five unused group unified accounting information system. The daily accounting treatment and financial statements need to be operated by specific personnel; the internal control of establishing and changing third-party customer information is relatively perfect, and relevant responsibilities are separated. However, the received information port is usually a single path. Secondly, the risk points of expense reimbursement. It's easy to get caught up in the compliance cycle and there is no comprehensive analysis of practical problems, the reimbursement document review remains at the manual level. Thirdly, there is a lack of communication between the finance department and the business department. After elaborating and analyzing the risk points of above three aspects, this paper put forward corresponding solutions on the risk points respectively, by the way, supplemented and improved the solutions from the perspective of the overall process. First measure, in the security of information system, a complete emergency mechanism is required for the threat of force majeure. Second measure, a tool will be upgraded within the reimbursement system, at the same time we can also use the professional cost reimbursement software to help enterprises to prevent fraud. Third measure, improving the financial and business ties, in addition to establish a convenient communication conditions, an emergency handling team can be formed which composed of professionals from various projects or departments. Forth measure, process change and improvement. By combining all the analysis results, this paper believes that for internal control, maintenance after the event is far less effective than in advance and in-process control. At the end of this paper, the future of financial sharing service center is predicted from the perspective of information technology. With the rapid development of information technology, timely prediction, review and induction of internal control will provide a more favorable guarantee for financial sharing service center to resist internal and external unknown risks.
查看全文：	预览  下载(下载需要进行登录)