The Think Concerning The Improvement Of Financial Control System Of SP Group

With the quickening process of integration of global economy and further development of our security market, the share ownership enterprises group based on capital link is replacing the administrative company under the planning system. Because the main ligament inside this kind of enterprise group is the capital, group members are independent legal person, only integrated control from the financial angle could make the enterprise group really become the whole piece of economic benefits. With the setting-up of parent company and its subsidiaries, how the parent company plays the key role of the group and how to carry on effective control to the whole group' s financial operation become a question that the financial theory and practice circle care about at present. While at present our research of financial control system to the enterprise group is far behind the development of the economic situation.This text starts from the connotation of this advanced organization of enterprise group, and deliver the precise definition of " enterprise group " and " financial control " at first. Then analyze development course and characteristic of the two parts, and introduce financial control model, basis for choosing such model, and major factors forconsideration when chose it. Then has analyzed again the specific content of group's general financial control system like modern enterprise system, control of implement, fund operation and financial personnel control. Through the exposition of above-mentioned theories, it' s clear that setting up a omni-directional, pluralistic enterprise group is necessary for effective financial control. Finally based on above-mentioned theories and combined SP group' s current situation, put forward the concrete implementing scheme of financial control system for SP group.There are three new points in this text: First, with the analysis on essence of enterprise group and financial control theory, put out an opinion that if want to realize effective financial control, it' s necessary to set up a comprehensive financial control system for enterprise group. That means a multi-level financial control system which is on the basis of perfecting the modern enterprise system, with a center of capital control and assistance of financial people, and guaranteed by financial accounting system; Second, for the current capital management situation, realize flexible and concentrated capital management with a payment agent system of the joint of electronic technology and bank; Third, in order to solve the present problem of financial people control in SP group, propose to implement "Double A" system of Chief Financial Officer and General Accountant.