【摘要】 传统电算化模式下企业信息系统过于分散且信息化程度低,企业内部控制存在信息传递成本高、内部监督不完善和风险防控难度大等问题。而现代财务共享模式能实现部门和系统间的信息共享、业务部门和财务部门的高度融合、内部审计的便捷有效,在企业内部控制方面具有突出优势。指出为实现财务共享模式,企业需要构建ERP系统、再造业务流程并重视财务人才转型。更多还原

【Abstract】 Under the traditional computerization mode, the enterprise information system is overly scattered and outdated, which leads to problems such as high information transmission costs, imperfect internal supervision, and high control risk in the internal control of the enterprise. A modern financial sharing mode presents outstanding advantages in all aspects of the internal control of the enterprise. It can achieve information sharing among departments and systems, a high degree of integration between business departments and financial departments, and convenient and effective internal audit. The present article proposes that an ERP system should be built, business processes should be reengineered and the transformation of financial talents should be emphasized in order to realize the financial sharing model.更多还原