RESEARCH ON INTERNAL CONTROL OPTIMIZATION OF FINANCIAL SHARING CENTER BASED ON FUZZY MATHEMATICS THEORY AND QUALITY FUNCTION DEPLOYMENT THEORY
Keywords:
Financial Sharing Mode, Internal Control, Financial Sharing Center, Quality Function Deployment Theory, G1 Method, Entropy MethodAbstract
Digitalization and intellectualization are becoming the core forces of a new round of global productivity revolution. The "14th five-year plan" for the development of deep integration of informatization and industrialization by the Central Committee of the Communist Party of China points out that it is necessary to take the prominence of digital core technology as the starting point, promote the application of independent innovative product, and encourage the development of new models and new business forms such as platform economy, sharing economy and "Internet +". Under the background of increasing economic uncertainty and intensifying global market competition, enterprises are facing high redundant information dissemination channels and increasing demand for information technology. The traditional manual business process has been difficult to meet the financial management needs of enterprises in the new era. Through scientific theoretical methods, we take the internal control optimization of the Financial Sharing Center of H company as the research object. Firstly, we introduce the Financial Sharing Center and the development background and research significance of internal control under this mode, sort out the existing international research and related concepts, analyze the problems existing in the internal control stage of the Financial Sharing Center, and analyze the problems one by one from the five elements of internal control. What is more innovative is that we use the quality function deployment theory in the field of system science, combined with the intuitionistic fuzzy set theory, G1 method and entropy method in fuzzy mathematics to evaluate the five elements affecting the internal control optimization of the Financial Sharing Center of H company, and give the priority of optimization in theory. Finally, according to the implementation conditions of the Financial Sharing Center, this paper puts forward relevant countermeasures and suggestions to optimize the internal control of the financial sharing mode of H company, which can also provide experience for other enterprises that are building the Financial Sharing Center.
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