Author(s)

Quangen Gu, Chunzhi Lou

Corresponding Author

Quangen Gu

ABSTRACT

As China's economy shifts from high-speed growth to high-quality growth, the financial sharing model puts new demands on internal control. Based on the financial sharing model, this paper reviews the literature related to financial sharing and internal control, analyzes the problems of internal control under financial sharing mode, and proposes countermeasures for internal control of enterprises under financial sharing mode.

KEYWORDS

Financial sharing; internal control; risk warning