Author(s)

Junyu Zhang

Corresponding Author

Junyu Zhang

ABSTRACT

With the advent of today's intelligent era, financial sharing mode, as a new financial management mode, has attracted more and more attention and use. Many enterprises have established financial sharing centers in order to improve economic benefits, improve financial management level and realize cost advantage. Under the general trend of globalization, Chinese enterprises have to face the opportunities and challenges of financial shared services. Especially for the internal control of enterprises, the impact of this model has two sides. It can not only integrate the managed resources to achieve the effect of internal control, but also bring many problems, which hinders the improvement of the quality of internal control in some aspects. Therefore, by selecting representative case enterprises and referring to relevant literature, this paper finds the impact of Financial Shared Services on enterprise internal control, and tries to provide reference for the internal control adjustment of Chinese enterprises under Financial Shared Services in the future.

KEYWORDS

Financial Sharing, Internal control, Problems and Solutions