The expansion of China's public service sector has led to an increase in the complexity of related financial data.Enhancing the efficiency of financial data utilization and management,as well as strengthening financial and accounting su-pervision,has become a focal issue.In this context,it is worth studying whether it is possible to refer to the method of es-tablishing financial sharing centers in central enterprises and introduce the concept of financial sharing in public institutions to improve the construction of internal control systems and tap into the potential of financial data utilization.This article an-alyzes the establishment and operation of two representative central enterprise financial sharing centers,and finds that the establishment of financial sharing centers has a positive effect on reducing institutional operating costs,improving fund utili-zation efficiency,strengthening internal control system construction,and intensifying internal financial and accounting su-pervision of institutions.However,the institutional system and personnel allocation faced by its development still need to be improved and strengthened.
关键词
央企/财务共享中心/事业单位/财会监督
Key words
central enterprises/financial sharing center/public institutions/financial and accounting supervision
维普
万方数据