摘 要在经济全球化和企业竞争日益激烈的今天，众多企业为了进一步提高经营管理效率和适应当前的经济环境选择了财务共享这种新型的管理模式。随着财务共享模式的出现，在很大程度上提高了财务业务的处理效率，降低了企业的经营成本。与此同时，这也为企业的内部控制提出了新的要求。内控体系必须经历深层次转型，才能保障共享模式下实现会计相关的内部控制目标。因此，本文以蒙牛集团为例，就财务共享模式下企业集团内部控制的建设和实施进行研究，针对财务共享模式下企业集团内部控制面临的挑战，从完善内部控制环境、加强风险防控、强化控制活动、加强信息沟通和提高内部监督的质量等方面针对企业集团提出了财务共享模式下内部控制的优化建议，以促进其提升运营效率，更好的实现经营发展目标。关键词：内部控制；财务共享模式；企业集团PAGE \* MERGEFORMAT10AbstractToday, with the economic globalization and the increasingly fierce competition of enterprises, many enterprises choose the new management mode of Financial Sharing in order to further improve the management efficiency and adapt to the current economic environment. With the emergence of financial sharing mode, it greatly improves the efficiency of financial business processing and reduces the operating cost of enterprises. At the same time, it also puts forward new requirements for the internal control of enterprises. The internal control system must undergo a deep transformation to ensure the realization of accounting related internal control objectives under the sharing mode. Therefore, taking Mengniu Group as an example, this paper studies the construction and implementation of the internal control of the enterprise group under the financial sharing mode. In view of the challenges faced by the internal control of the enterprise group under the financial sharing mode, it puts forward the financial suggestions for the enterprise group from the aspects of improving the internal control environment, s...
