财务数据共享在企业内控中的应用
摘要：经济全球化的局势日益形成，企业进行规模扩张的现象与日俱增，大型企业兼并收购已司空见惯，继而涌现大量的跨国、跨地域企业。影响内部控制效果的因素越来越复杂，例如地域、政治、文化等。我国经济的迅猛发展，许多国际集团的目光纷纷投向我们，并将大量资金投向中国，同时带来更为先进的财务管理模式--财务共享模式。中国的企业不断壮大也存在这样需求，财务共享模式开始在中国市场迅猛发展。本文基于上述时代背景，归纳现行内部控制的含义和实施过程中存在问题。基于财务共享中心理论，从内部控制要素的角度提出内部控制问题解决措施。然后分析A集团财务共享在内控中的实际应用，对比传统模式，总结应用效果。最后得出结论及展望。77928
毕业论文关键词：内部控制；财务数据共享；财务共享中心
The Application of Financial Data Sharing in Enterprise Internal Control
Abstract：The situation of economic globalization is increasingly formed and the phenomenon of scale expansion of enterprises is increasing。 The emergence of a large number of multinational companies。 Large enterprises mergers and acquisitions have become commonplace, and then the emergence of a large number of transnational, cross-regional enterprises。 Factors that affect the effectiveness of internal control are becoming increasingly complex。 Such as geography, politics, culture, and so on。 The rapid development of China's economy has attracted many international groups have turned to us and invested in China。 While bringing more advanced financial management model - financial sharing model。 China's growing business there is such a demand, and then the financial sharing model also began in the Chinese market in the rapid development。 This paper summarizes the meaning and existing problems of the current internal control。 Based on the theory of financial sharing center, this paper puts forward the countermeasures of internal control problem from the perspective of internal control factors。 And then analyze the Group A financial sharing in the internal control of the practical application, Finally, the conclusion and prospect are drawn。
KeyWords：Internal control; financial data sharing; financial sharing center
目 录
引言
一、概述 1
（一）内部控制的概念 1
（二）财务共享的概念及相关理论 1
1。财务共享中心 1
2。财务共享模式 1
3。组织扁平化理论 1
4。业务流程重组理论 1
（一）内部控制研究现状 2
1。内部控制国外研究现状 2
2。内部控制国内研究现状 2
（二）财务数据共享研究现状 2
1。财务数据共享国外研究现状 2
2。财务数据共享国内研究现状 3
（三）内部控制存在的问题 3
1。内部控制环境问题 4
2。内部控制与现代信息技术结合问题 4
3。内部控制内容的协调问题 4
三、基于财务共享内部控制问题解决对策