财务共享模式下国美集团的内部控制研究  

Research on Internal Control of Gome Group under Financial Sharing Mode

作　　者：林红珍[1] 翟瑞 Hongzhen Lin;Rui Zhai(School of Management,Wuhan University of Science and Technology,Wuhan,Hubei,430070,China)

机构地区：[1]武汉科技大学恒大管理学院,湖北武汉430070

出　　处：《管理科学与研究（中英文版）》2022年第6期100-105,共6页Management Science and Research

摘　　要：数字化时代背景下,信息技术的进步为企业发展提供新的助力,财务共享模式也陆续在大型企业集团运营过程中进行运用,同时也对现有企业内部控制体系带来变革。本文以国美集团为研究对象,通过运用G1赋权法对国美集团内部控制的评价指标体系进行了框架设计,以模糊综合评价法构建评价模型,结合其内部控制的实际情况,研究发现财务共享模式在给企业运行提供便利支撑的同时,间接带来不评估风险滞后、业财分离等管理风险点,甚至导致企业内部审计职能弱化。以上管理风险的出现就需要企业进一步完善内部控制制度,如组织结构的合理优化,业务流程的内部,通过提出加强企业内部控制的相应对策促进财务共享服务水平的提升。In the context of the digital era,the progress of information technology has provided new assistance for the development of enterprises.This paper takes Gome Group as the research object,designs the framework of the internal control evaluation index system of Gome Group by using the G1 empowerment method,constructs the evaluation model by using the fuzzy comprehensive evaluation method,and combines the actual situation of its internal control.The research finds that the financial sharing model indirectly brings management risk points such as non evaluation risk lag and separation of industry and finance while providing convenient support for the operation of enterprises.The emergence of the above management risks requires the enterprise to further improve its internal control system.By proposing corresponding measures to strengthen the internal control of the enterprise,the level of financial sharing services can be improved.

关 键 词：财务共享 内部控制 国美集团 G1赋权法 

分 类 号：F27[经济管理—企业管理]