Risk management of case Financial Shared Service Center

财务共享服务中心模式作为集团公司调配财务资源的一种新形式,能够显著地降低财务运营成本、实现财务集中管控而降低内部合规风险、优化流程以提升效率,但是这种新的财务资源调配模式对集团公司的战略实现也带来了一定的风险。笔者拟结合A集团公司财务共享服务中心的案例对风险识别、风险评估、风险应对的环节进行剖析,以期对已经建立或希望建立财务共享服务中心的集团公司在风险管理的思想意识、构建过程、风险防范方面都能有一定的参考意义。
The Financial Shared Service Center mode as a new form of allocation of financial resources group, can significantly reduce the operating costs of finance, realize centralized management and reduce internal compliance risk, optimize the process to improve the efficiency of the strategy, but this new financial resource allocation mode of the group company also brings certain risk. The author intends to combine the A group company financial sharing on risk identification, risk assessment, risk response link service center case to analyze, in order to have established or hope to establish financial shared service center group in the construction of risk management consciousness, risk prevention process, can have certain reference significance.
财务共享服务中心颠覆了传统财务会计的工作方式,带来的不仅仅是财务人员角色的转型,对财务流程和处理效率也带来了质的改变,财务共享服务的实施将使企业战略与企业财务、企业业务与企业财务相融合,为企业集团提供更为相关的、实时共享的精细化信息,从而为企业可持续的创造价值提供条件。然而财务共享服务中心在工作环境、核算流程、信息系统、沟通方式、财务人员职业定位、财务工作绩效评价等方面较传统财务会计均发生了明显的变化,有其特有的风险。
Financial Shared Service Center to subvert the traditional financial accounting work, not only brought the transformation of financial personnel’s role of financial processes and processing efficiency has also brought a qualitative change, financial shared services will enable the implementation of enterprise strategy and enterprise financial, business and financial integration for enterprise groups to provide more refined the real-time information sharing related, so as to provide the basis for sustainable value creation. However, Financial Shared Service Center in the work environment, the accounting process, information system, communication mode, financial personnel occupation orientation, financial work performance evaluation than the traditional financial accounting have obvious changes, with its unique risk.
一、财务共享服务中心存在的风险
Risk of Financial Shared Service Center
A集团公司在筹建财务共享服务中心过程中,对将要面临的风险事先加以识别,A集团公司在不同层面采用了多种风险识别方法,如问卷调查法、头脑风暴、专家咨询、管理层访谈等,而曼陀罗表(见图1)是其中比较系统的一种方法,它囊括了财务共享服务中心面临的多种风险,并呈现出各种不同风险之间互相关联的逻辑性。
The A group in the preparation of Financial Shared Service Center in the process of taking risks in advance to be identified, A group using a variety of risk identification methods in different aspects, such as questionnaire, brainstorming, expert consultation, management interview, and mandala table (see Figure 1) is a method of comparison system among them, it includes the Financial Shared Service Center is facing a variety of risks, and presents the logic between the various risks related to each other.
图1 曼陀罗表法分析财务共享服务中心面临的风险
Figure 1 Mandala table analysis financial shared service center is facing the risk of
(1)财务人员集中化使财务的核算工作地点与财务管理工作的对象地点分离,使集团公司资产的监管弱化,资产安全风险加大,可能会影响集团公司战略目标的实现。
(1) financial personnel make centralized financial accounting work site and the financial management of the object location separation, so that the company assets supervision, asset security risk, may affect the group company strategic target.
(2)财务工作分工精细会帮助集团公司降低成本,然而每个人只从事整个财务流程中的某一个很小的环节,这会使会计核算机械化,财务人员压力增加,工作激情降低,思维容易形成定式,出错风险增加,可能导致财务报告的质量降低。
(2) the financial work division will help group companies to reduce costs, but each person engaged in a very small part of the entire financial process, which will make the accounting mechanization, financial personnel increased pressure, working enthusiasm is reduced, easy to form a wrong thinking formulary, the increased risk may lead to the quality of the financial report reduce.
(3)财务人员报酬往往与其处理的业务量相挂钩,因此财务人员对业务的处理仅仅关注在形式上是否符合流程的规定,而对业务的实质内容无暇关注,对经济事项真实性缺乏复核,对业务的道德风险和法律风险缺乏必要的监督。
(3) the volume of business financial remuneration and treatment often linked, so the financial personnel for handling the business only focus on whether the process of the provisions in the form, and the substantial contents of the business to focus on economic matters, the authenticity of the lack of review, lack of necessary supervision on business moral risk and legal risk.
(4)财务人员在处理业务单据时,自行判断是否符合流程,如果相符直接在财务系统中录入单据,无人复核凭证,可能导致财务报告的质量降低。
(4) the financial staff in handling the business documents, to judge whether the process, if it is directly in the financial system in the form of documents, no review of documents, may lead to financial reporting quality.
(5)财务共享服务本身需要以信息技术为依托,才能在减员的情况下高质高效地完成会计核算工作。财务共享服务中心一方面能够带来效率的提高,另一方财务信息和财务资料的安全性有赖于信息系统的安全与稳定,这使得风险增加。
(5) Financial Shared Service itself needs to rely on information technology, in order to attrition under the condition of high quality and efficient completion of the accounting work. On the one hand, the Financial Shared Service Center can improve the efficiency, and the security of the financial information and financial data on the other side depends on the security and stability of the information system.
(6)法律风险和机会损失。财务共享服务中心所覆盖区域的各个国家和地区在法律、法规和税务政策上不尽相同,这将会造成服务中心在业务处理上需要照顾到各个国家的特殊情况,尤其是服务中心所在国家的法律法规。财务共享服务中心人员对当地政府给于企业的政策扶持缺乏了解,有可能丧失获得政府扶持的机会。
(6) legal risk and opportunity loss. Finance Shared Service Center in the area covered by the various countries and regions vary in laws and regulations and tax policies, which will cause the service center to take care of the specific circumstances of individual countries in business process, especially the laws and regulations of the country where the service center. Financial Shared Service Center staff on the local government to give policy support to the lack of understanding of the enterprise, it is possible to lose the opportunity to get government support.
(7)由于语言障碍,A集团对海外关联公司的财务工作进行外包时,由于和承包方存在目标不同、文化差异、沟通不畅等原因,A集团公司为获得财务工作的高质量需要付出了高昂的成本。
(7) because of the language barrier, A group of overseas affiliates of financial outsourcing, and because of the existence of the contractor causes different objectives and cultural differences, poor communication, A group company in order to get high quality of accounting work need to pay a high cost.
(8)由于财务承包商的人员往往流动率较高,其人员素质如何并不为A集团公司所知,A集团公司的商业秘密有被泄漏的风险。
(8) because of the high rate of liquidity of financial contractors, the quality of their personnel is not known to the A group, and the business secrets of A group are at risk of leakage.
二、财务共享服务中心的风险分析
Two, risk analysis of Financial Shared Service Center
(一)风险的分类
(a) risk classification
A集团公司风险管理委员会清楚地意识到:财务共享服务中心的风险的定性分析和定量分析是建立在风险管理的目标基础之上的。1992年9月,美国COSO委员会发布了《内部控制——整合框架》(COSO-IC),2004年9月,美国COSO委员会根据《塞班斯法案》的相关要求,颁布了《企业风险管理——整体框架》(COSO-ERM),COSO-ERM是在COSO-IC基础上扩展得来的,它从三维角度提出了四大目标,即:战略目标、运营目标、报告目标、遵循目标。
A group’s risk management committee is well aware that the qualitative and quantitative analysis of the risk of a Financial Shared Service Center is based on the objectives of risk management. In September 1992, the United States COSO Committee issued the internal control — integrated framework (COSO-IC), September 2004, the United States COSO Committee according to the relevant requirements of Sarbanes Oxley Act, promulgated the enterprise risk management — integrated framework (COSO-ERM), COSO-ERM is based on COSO-IC extended here, it puts forward four major goals that is, from three angles: strategic objectives, operational goals, objectives, follow the target report.
财务共享服务中心存在的风险对上述这些目标的实现均会产生影响。A集团财务共享服务中心将风险分为两大类和七个方面(详见图2)。
The risks associated with the Financial Shared Service Centre will have an impact on the achievement of these objectives. A Group Financial Shared Service Center will be divided into two categories and the risk of the following aspects (see Figure seven) (see Figure 2).
图2 财务共享中心面临的风险
Figure 2 the risk of Financial Sharing Center

(二)风险的评估
(two) risk assessment
A集团公司对图2中的风险绘制风险评估系图。风险评估系图对于识别某一风险是否会对A集团公司产生重大影响,并将此结论与风险的可能性联系起来,为确定A集团公司财务共享服务中心风险的优先次序提供框架(详见图3)。
A group’s risk mapping risk map in figure 2. Risk assessment diagram to identify a risk will have a significant impact on the A group, and the conclusion and the possibility of risk linked to determine the A Group Company Financial Shared Service Center provides a framework for risk priorities (see Figure 3).
图3 财务共享中心面临的风险
Figure 3 the risk of Financial Sharing Center
三、财务共享服务中心的风险应对措施
Three, the risk management measures of Financial Shared Service Center
COSO-ERM在COSO-IC五个内部控制要素基础上,将企业风险管理要素归纳为八个,即内部环境、目标设定、事项识别、风险评估、风险应对、控制活动、信息与沟通、监控,并认为这八个风险管理要素相互关联和相互制约,贯穿于整个企业的风险管理过程之中。
COSO-ERM COSO-IC in the five elements of internal control based on the elements of enterprise risk management is divided into eight, namely, the internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication, monitoring, and that the eight interrelated elements of risk management and restrict each other throughout the enterprise the risk management process.
A集团公司对照COSO风险管理框架把风险管理的八个因素、对于集团公司财务共享服务中心的风险事项,按两步走的方式防范财务共享服务中心可能出现的风险。
A control group COSO risk management framework of the risk management of the eight factors, for the company’s financial risk sharing matters service center, according to the two step approach to prevent the risk of possible financial shared service center.
第一步:逐一梳理风险事项相关的财务核算管理工作流程,查找漏洞,制订相应的预防措施。
The first step: sort out the financial matters related to the risk management process, find loopholes, formulate corresponding preventive measures.
金融保险行业信息安全意识视频培训
(1)财务报告的风险主要来自会计记录的质量,因此建立明确的财务稽核体系,确保会计记录的真实、准确、完整、及时。按照普遍覆盖与重点监控相结合的原则搭建三级交叉型财务稽核体系,如图4所示。
(1) the risk of financial reporting is mainly from the quality of accounting records, so the establishment of a clear financial audit system to ensure that the accounting records of the true, accurate, complete, timely. In accordance with the principle of universal coverage and focus on monitoring the establishment of three cross type financial audit system, as shown in figure 4.
图4

建议企业进行严密的安全设置和全程的技术监控,形成预防与打击泄露客户信息行为的有效机制;强化对行业不良行为的监管力度。
Figure 4
三级交叉型财务稽核体系
Three level cross type financial audit system
(2)防范集团公司的资产流失。财务共享服务中心对于流动资产的防范重点放到银行账户的支付审批、其他应收款如押金等风险比较高的业务上。A集团公司采取的网上银行支付,按照金额的大小设置审批权限,超过一定金额就需要多人审批。对待其他应收款项,定期与有关人员核对确保资产安全。对于存货类、固定资产类,实行定期盘点制度,不能因为远离业务单位就疏忽此项工作。
(2) to prevent the loss of assets of the group company. Financial Shared Service Center for the prevention of current assets in the bank account to pay attention to the examination and approval, other receivables, such as deposits and other high-risk business. A group to take online banking payment, in accordance with the size of the size of the approval authority set, more than a certain amount on the need for approval. Check with other stakeholders to ensure the safety of the assets. For inventory, fixed assets, the implementation of a periodic inventory system, can not be far away from business units on the negligence of this work.

报警电话究竟该怎么打 来听听榆林交警咋说的

(3)信息安全风险的控制。财务共享服务中心是依靠现代电子信息技术建立起来的,所有的业务记录都会记录到企业的资源管理系统中。所以A集团公司建立起强大的IT团队以保证系统的正常运行,既包括维护硬件安全运行的团队,也包括服务于企业资源管理系统的团队,对于购买来的第三方软件,也与供应商保持紧密的联系。
(3) information security risk control. Financial Shared Service Center is built on the basis of modern electronic information technology, all business records will be recorded in the enterprise resource management system. So A company established a strong IT team to ensure the normal operation of the system, including the safe operation and maintenance of hardware team, including service in the enterprise resource management system of the team, for the purchase of the third party software, but also keep close contact with suppliers.
(4)防范道德风险。财务共享服务中心的人员接触到的是书面或者电子的业务数据信息,对业务本身的真实性缺乏时间逐一核实,因此A集团公司对员工的道德教育很重视,尤其是对新进的员工的前几次报销、业务申请支付等更是逐一花时间详细审核,以保证新进员工完全熟悉公司的各项财务制度规定,并建立了员工信用记录,对虚报费用、开具假发票的员工进行约谈并告知其主管领导。
(4) prevention of moral hazard. The Financial Shared Service Center staff to contact the business data is written or electronic information, the authenticity of the business itself, the lack of time verified one by one, so the A group of moral education for employees very seriously, especially for the new employee’s previous reimbursement, payment and other business applications is one by one to spend time with the audit in order to ensure that new employees are fully familiar with the provisions of the financial system and the establishment of the company, employees of credit records, false expenses, false invoices issued by the staff to conduct interviews and inform the supervisor.
(5)防范政策风险。财务共享服务中心的人员远离服务的业务单元所在地,对当地政府给予企业的政策缺乏了解。因此,财务共享服务中心与当地的会计师事务所和税务师事务所建立了联系,委托他们将当地政府的新政策及时告知A集团公司的财务共享服务中心有关联络人。财务共享服务中心的有关联络人在预先知道集团公司可能要发生不同于以往的新的业务前事先咨询当地的事务所的联系人,以获得相关的政策信息,从而帮助A集团公司获得政府政策性的扶持或者避免日后的惩罚。
(5) to guard against the risk of policy. The staff of the Financial Shared Services Centre is far from the business unit of the service and is not aware of the local government’s policy of giving the enterprise. Therefore, the service center and the local accounting firm and the tax office established a link of financial sharing, they commissioned the new policy of the local government to inform the A group company’s Financial Shared Service Center on contact. The Financial Shared Service Center in the relevant contact person to know in advance group may take place is different from the new business consulting firm before local contacts, in order to get the relevant policy information, so as to help A company to obtain government policy support or avoid punishment after.
(6)防范法律风险。2013年的葛兰素史克商业行贿案,该案被中国公安部调查,在对案件调查时,葛兰素史克中国共享财务服务中心总监表示:账面上看起来都符合规定,因此也看不出来问题。防范此类风险,首先财务共享服务中心的负责人要有清楚的认识,个人的利益、部门的利益、甚至某一地区的利益必须服从A集团公司总部的利益,坚决抵制来自各方面表面合规实质违法的交易行为。其次审慎对待大额支付行为,尤其是对服务性质的支付,因为服务是无形的,比较难以追查。对此类付款评定风险等级、按风险等级设置审批权限,对即使是金额较小、但是风险较高的支付行为,严格要求高级别的人员授权批准,有必要时要求法务部门做前置审批。最后,做好数据挖掘工作,对财务的各项数据按业务内容分类比较变化情况、对有关联的数据做逻辑审查。例如一笔大额的境外会议支付,必然伴随着同时期人员的机票支出。
(6) to guard against legal risks. 2013 GSK commercial bribery case, the case was China public security department investigation, in the investigation of the case, GlaxoSmithKline Chinese shared service center director of Finance said: the book seems to meet the requirements, so it can not see the problem. To prevent such risks, the first person in charge of Financial Shared Service Center to have a clear understanding of the personal interests, the interests of the Department, or even a region of interest must obey the A group headquarters interests, resolutely resist trading behavior from all aspects of compliance illegal substance surface. Secondly, it is very important to treat the behavior of large payment, especially for the payment of the nature of service. For such payment, according to the level of risk assessment risk level of approval authority set up, even the small amount, but a higher risk of payment behavior, strict requirements of high-level personnel authorized, necessary for forensic Department pre-approval. Finally, do a good job of data mining, the financial data in accordance with the classification and comparison of business content changes, the relevant data to do a logical review. For example, a large amount of foreign conference payment, is bound to accompany the same period of the people’s air ticket spending.
(7)防范税务风险。A集团公司的财务共享服务中心在上S市总部,向各个业务单位提供财务服务。在中国,税务机关对关联公司总部向子公司的收费颇为敏感,很可能被当地的税务机关按照总部管理费对待,而不允许子公司在企业所得税前列支。为了防范此类风险,A集团公司总部与子公司签订服务水平协议,规定收费方式、收费标准等,并与子公司所在地的税务机关事先联系,听取他们的意见,防止日后税务检查时作为税务调整项的风险。
(7) to guard against tax risks. A group’s Financial Shared Services Center at S headquarters, to provide financial services to various business units. In China, the tax authorities of the affiliated company headquarters to the charges of the subsidiary is very sensitive, it is likely to be the local tax authorities in accordance with the headquarters management fee treatment, and does not allow subsidiaries in the forefront of enterprise income tax. In order to guard against such risks, the A group headquarters and subsidiary service level agreements, provisions of charges, fees, and the local tax organ prior to contact with the subsidiary company, listen to their opinions, as the risk of tax adjustment to prevent tax day after check.

[北京]委安全督查中心通过IS09001质量管理认证

第二步:建立长效工作机制,有效管控财务共享服务中心面临的风险。系统建立稽核记录表和将稽核工作完成情况纳入绩效考核的管理模式。随时收集日常工作中发现的各种问题,形成财务部高风险问题清单,指定专人跟踪督办问题的整改情况,保证发现一个解决一个,继而补充和完善稽核体系中的相关关键控制点和稽核职责,形成长效机制,确保问题得到彻底解决。
The second step: the establishment of long-term working mechanism to effectively control the risk of Financial Shared Service center. The establishment of the audit record sheet and the completion of the audit work into the performance appraisal management model. At any time to collect all kinds of problems found in the daily work, form a list of high risk of financial department, the rectification of the handling of the issue follow up, ensure that a solution to a, and then added and key control point and improve the audit responsibility auditing system, the formation of long-term mechanism to ensure that the problem has been completely solved.
四、结语
Four, the conclusion
本文以A集团公司为例研究了财务共享服务中心所面临的风险问题。财务共享服务中心作为一种新型的财务组织管理模式,其特点是:财务核算集中化、财务数据业务化、工作流程标准化、数据处理信息化,对于这些新特点集团公司需按照COSO风险管理框架关于风险管理的八个要素:内部环境、目标制定、事件识别、风险评估、风险反应、控制活动、信息与沟通、监督,重新审视其风险。A集团公司利用曼陀罗法对风险加以识别,用风险评估系图对风险评估,最后对照COSO风险管理框架提出了风险应对的具体措施。
In this paper, A group company as an example to study the risk faced by the Financial Shared Service center. As a new financial management mode of Financial Shared Service Center, which is characterized in that the financial accounting standard, financial data, business processes, data processing information, for these new characteristics of group company according to the eight elements of the COSO risk management framework on Risk Management: the internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication and supervision, to re-examine the risk. A group of risks identified by the Department of the mandala, risk assessment for risk assessment, and finally control the COSO risk management framework and puts forward some concrete measures to deal with the risk.
参考文献:
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[1]何瑛,周访.我国企业集团实施财务共享服务的关键因素实证研究[J].会计研究,2013,(10):59.
[1] He Ying, Zhou Hui. An Empirical Study on the key factors of the implementation of Financial Shared Services in China’s enterprise groups [J]. accounting research, 2013, (10): 59
[2]李少武,毕强,彭飞.浅析财务共享模式下内部控制相关体系的建设——以中国电信广东分公司财务共享服务中心为例[J].财务与会计,2012,(1):32.
[2] Li Shaowu, Bi Qiang, Peng Fei. Analysis of the construction of internal control system of financial shared mode — Taking Guangdong branch of China Telecom Financial Shared Service Center for financial and accounting [J]. cases, 2012 (1): 32
[3]翟文军.实施财务共享服务的风险识别与防范[J].国际商务财会,2011,(2):73-75.
[3] Zhai Jun Wen. The implementation of financial shared services, risk identification and prevention of [J]. international business accounting, 2011, (2): 73-75.
[4]官小玲.财务共享服务中心的风险管理研究——以D公司为例[D].暨南大学,2015.
[4], Linda. Research on the risk management service center — a case study of D company [D]. of Jinan University financial sharing, 2015
[5]班晓瑾.财务共享平台下的稽核体系[J].新理财,2010,(11):731.
[5] Xiao Jin class. The new financial shared financial audit system, under the platform of [J]. 2010, (11): 731
作者:寇武强
Author: Wuqiang
来源:《中国总会计师》杂志
Source: China chief accountant magazine
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