关键词: 财务共享模式, 内部控制, 乳品企业

Abstract: With the rapid development of science and technology,the financial sharing mode has developed rapidly and gradually become an important measure for enterprises to improve their financial management level. Although the internal control level of dairy enterprises has been improved under the financial sharing mode,there are still many problems. Starting from five dimensions of internal control,this study deeply analyzed the problems of dairy enterprises in the mode of financial sharing,such as imperfect employee management mechanism,imperfect internal control risk management mode,impact on financial process efficiency,hidden security risks in information system and increase of audit risks,and correspondingly put forward measures such as constantly improving the organizational structure,improving the risk assessment system,optimizing the business process and combining internal and external evaluation,so as to provide optimal strategies for the digital development of dairy enterprises.

Key words: financial sharing mode, internal control, dairy enterprise