Abstract

AbstractWith the active development of the market economy in the new era, the state of competition among various industries is increasingly fierce. Under this background, more and more enterprises’ operating costs and competition costs have become huge. Under the background of big data, the financial shared service system model emerges at the historic moment. As a new type of financial management system, if the enterprise can not establish an effective internal control mechanism, it may cause frequent fraud in the enterprise, and may bring losses to other stakeholders. In the background of big data, improving internal control management system provides a strong guarantee for the enterprise to run the financial sharing service system. Taking the financial sharing service system of meicai.com as an example, this paper analyzes the five elements of internal control combined with the financial sharing service system of meicai.com, and gives reasonable solutions to the problems existing in its internal control.KeywordsBig dataFinancial sharing service systemInternal controls

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