摘要
在现代化发展中,国有企业要积极引入信息化手段进行财务管理转型。财务共享系统应用是国有企业财务管理转型的必然趋势,也是国有企业实现可持续发展的关键手段。财务共享模式的高效落实可帮助国有企业降低财务成本,提高管理效率,对国有企业内控系统建设影响深远。基于此,从财务共享模式相关概述入手,分析了财务共享对国有企业内控体系建设的影响,提出了财务共享下国有企业内控系统建设的策略。
In the development of modernization,state-owned enterprises should actively introduce information technology to carry out financial management transformation.The application of financial sharing system is an inevitable trend of financial management transformation of state-owned enterprises and a key means for achieving sustainable development.The efficient implementation of the financial shared services model can help state-owned enterprises reduce financial costs,improve management efficiency,and have a profound impact on the construction of the internal control system of state-owned enterprises.Based on this,starting with an overview of the financial shared services model,this paper analyzes the impact of financial shared services on the construction of the internal control system of state-owned enterprises and proposes strategies for the construction of the internal control system in state-owned enterprises under the framework of financial shared services.
作者
潘丽琴
PAN Li-qin(Shanghai Xinhua Publishing Group Co.,Ltd)
出处
《当代会计》
2023年第12期133-135,共3页
Contemporary Accounting
关键词
财务共享
内部控制
国有企业
financial sharing
internal control
state-owned enterprises
