近年来，在国家政策的鼓励和经济环境的推动下，许多企业发展迅猛，企业间的 竞争也越来越激烈。但随着经营规模的不断扩大，企业内部组织结构 与岗位冗员、企 业运营效率逐渐降低而运营成本不断上升、企业抗风险能力较差等一系列内部控制问 题随之出现。从长远来看，这些问题都会严重影响着企业的可持续发展，不 少企业管 理者开始寻求新的企业管理模式来解决这些问题。借助大数据、人工智能等信息技术 发展起来的财务共享模式受到了企业家们的关注。许多大型企业成立了财务共享服 务 中心。在成立和运营财务共享服务中心过程中，企业对所有的分、子公司采用统一的 业务流程和标准，提高了企业经营效率；企业将财务具体核算业务进行整合和集中处 理， 提高了财务核算水平，进而提升了企业管理水平。由此可见，实行财务共享模式 有利于企业解决不少内部控制的问题。但大部分已经建立或即将建立财务共享服务中 心的企业， 因其财务共享经验缺乏，其内部控制的设计和执行还是存在诸多缺陷，使 得财务共享服务中心，甚至是整个企业都会面临较大的运营风险。 本文主要采用了文献研究法和案例分 析法进行研究。本文主要研究内容是：以汽 车经销商Z集团财务共享服务中心为案例研究对象，通过搜集查阅相关文献资料，对 内部控制相关理论与财务共享理论及财务共享服务 中心进行了概述，按内部控制五要 素分别对Z集团财务共享服务中心下的内部控制现状及存在的问题进行了分析，并结 合汽车经销商行业和Z集团当前情况，对内部控制存在的问 题给出了一些完善对策。 本文通过对当前Z集团财务共享服务中心内部控制现状的证据资料进行分析和 研究，发现 Z集团财务共享服务中心内部控制存在以下问题：（1）内部环 境方面，Z 集团整体内部控制意识较薄弱，业务和财务较分离，员工发展受限，薪酬绩效体系不 完善；（2）风险评估和控制活动方面，管理者风险管理意识不够，共享中心风险 体系 不完善，业务财务人员和共享中心人员单据审核不严格，待处理单据和凭证处理不及 时；（3）信息与沟通及监督方面，信息维护不及时，数据安全隐患较大，沟通效率低， 监督岗位设计分工不合理，监督缺乏客观性。针对以上问题，本文根据内部控制五要 素提出了一些完善对策，具体内容是：（1）提高全员内部控制意识，加强业务财务的 融合， 完善绩效考核并拓宽员工晋升渠道；（2）提高管理者风险管理意识，建立健全 的评估体系，实行首签责任制，增强共享中心单据审核水平和凭证处理能力，提升单 据审核效率； （3）重视系统日常运营维护和数据安全，注重内部外沟通及时有效，加 强内部审计部门独立性和监督客观性。 关键词：内部控制；财务共享服务中心；汽车经销商 Z集团财务共 享服务中心内部控制研究 I Abstract In recent years, under the encouragement of national policies and the economic environment, many enterprises have developed rapidly and the competition between enterprises has become more and more intense. However, with the expansion of the scale of operation, a series of internal control problems, such as the internal organizational structure and post redundancy, the increasing operating efficiency of the enterprise and the rising operating costs and the poor ability of the enterprise to resist risks, have emerged. In the long run, these problems will seriously affect the sustainable development of enterprises. Many enterprise managers began to seek new business management model to solve these problems. The financial sharing model developed with the help of big data, artificial intelligence and other information technology has attracted attention. Many large enterprises have set up financial sharing service centers. In the process of establishing and operating the financial sharing service center, the enterprise adopts the unified business process and standard ，and improves the enterprise's business efficiency. The enterprise integrates and concentrates the financial accounting business, improves the level of financial accounting, and then improves the level of enterprise management. Thus, the implementation of the financial sharing model is conducive to enterprises to solve a number of internal control problems, but because of their lack of financial sharing experience, the design and implementation of its internal control, most of the enterprises that have established financial sharing service centers still have many shortcomings, making the financial sharing service center and even the entire enterprise is exposed to significant operational risks. This paper mainly uses the literature research method and the case study method to study. The main research content of this paper is taking the Z auto dealer Group's financial sharing service center as the case study object, summarizing the internal control related theory and financial sharing theory and financial sharing service center through the collection and access to relevant literature, analyzing the current situation and problems of internal control under Z Group's financial sharing service center according to the five elements of internal control, and giving some more perfect countermeasures to the internal control problems encountered combining with the current actual situation of the auto dealer industry and Z Group. This paper analyzes and studies the evidence of the current internal control status of Z financial sharing service center, and finds that there are the following problems in the internal control of Z group financial sharing service center :(1) in terms of internal environment, the overall internal control consciousness of Z group is weak, the business and finance are separated, the staff development is limited, and the compensation performance system is not perfect ;(2) In terms of risk assessment and control activities, Abstract II managers' awareness of risk management is insufficient, the risk system of the shared center is not perfect, the audit of documents of business finance personnel and the personnel of the shared center is not strict, and the processing of documents and vouchers to be processed is not timely ;(3) In terms of information, communication and supervision parties, information maintenance is not timely, data security risks are large, communication efficiency is low, supervision post design division of labor is unreasonable, supervision is lack of objectivity. In view of the above problems, this paper puts forward some perfect countermeasures according to the five elements of internal control :(1) improving the consciousness of internal control of the whole staff, strengthening the integration of business finance, perfecting the performance appraisal and widening the staff promotion channel ;(2) improving the risk management consciousness of managers, establishing a sound evaluation system, implementing the first signing responsibility system, enhancing the document audit level and certificate processing ability of the shared center, and improving the efficiency of document audit ;(3) paying attention to the daily operation and maintenance of the system and data security, laying stress on the timely and effective internal and external communication, strengthening the independence of internal audit department and supervision objectivity. Keywords: Internal control; Financial sharing service center; Auto dealer Z集团财务共 享服务中心内部控制研究 1 目 录 导 论 .............................1 一、选题背景及意义..1 二、文献综述 .............2 三、研究框架 .............5 第一章 财务 共享服务中心内部控制基本理论介绍 ........8 第一节 内部控制基本理论 .........................8 一、内部控制概念演变及发展..................8 二、内部控制制度 完善过程 ................... 10 三、内部控制五大基本要素 ................... 12 第二节 财务共享服务中心基本理论 ........ 13 一、财务共享服务中心理论概述 ............ 13 二、财务共享服务中心特点及其建立的优劣势 .................... 15 第三节 财务共享服务中心内部控制特点 . 18 一、内部控制环境方面 ........................... 18 二、风险评估和控制活动方面................ 18 三、信息与沟通及内部监督方面 ............ 19 第四节 财务共享服务中心内部控制案例 分析框架 ................. 19 一、案例选择说明 ... 19 二、案例资料收集与整理 ....................... 19 三、案例分析思路 ... 20 第二章 Z集团财务共享服务中心 内部控制现状 ........... 21 第一节 Z集团财务共享服务中心现状 ...... 21 一、汽车经销商行业及Z集团情况简介. 21 二、Z