财务共享模式下乳品企业内部控制优化研究  

Research on Internal Control Optimization of Dairy Enterprises under Financial Sharing Mode

作　　者：姚佳 YAO Jia(Lanzhou University of Finance and Economics,Lanzhou Gansu 730020)

机构地区：[1]兰州财经大学,甘肃兰州730020

出　　处：《中国乳业》2025年第3期33-38,共6页China Dairy

摘　　要：在科技的飞速发展下,财务共享模式快速发展,逐步成为企业提升财务管理水平的重要措施。虽然在财务共享模式下,乳品企业内部控制水平得到提升,但仍存在诸多问题。本研究通过内部控制的5个维度出发,深入分析乳品企业在财务共享模式下存在员工管理机制不完善、内部控制风险管理模式不完善、财务流程效率存在影响、信息系统存在安全隐患、审计风险提高等问题,对应提出了不断完善组织架构、完善风险评估体系、优化业务流程、内外评价结合等措施,为乳品企业数字化发展提供优化策略。With the rapid development of science and technology,the financial sharing mode has developed rapidly and gradually become an important measure for enterprises to improve their financial management level.Although the internal control level of dairy enterprises has been improved under the financial sharing mode,there are still many problems.Starting from five dimensions of internal control,this study deeply analyzed the problems of dairy enterprises in the mode of financial sharing,such as imperfect employee management mechanism,imperfect internal control risk management mode,impact on financial process efficiency,hidden security risks in information system and increase of audit risks,and correspondingly put forward measures such as constantly improving the organizational structure,improving the risk assessment system,optimizing the business process and combining internal and external evaluation,so as to provide optimal strategies for the digital development of dairy enterprises.

关 键 词：财务共享模式 内部控制 乳品企业 

分 类 号：F27[经济管理—企业管理]