Research On The Financial Control Of Enterprise Group

Enterprise group is the important organizational form of modern enterprise, the development of national economy mostly relies on the development of the enterprise group. The setting-up speed of our country's enterprise group is very fast, but the whole management levels of it lags behind relatively, the financial work of supervise and control is particularly weak, the parent company doesn't give a effective financial control to its member enterprises, so it is unable to form a superiority of integration of the resources of group, hindering the further development of the group. As the important component of enterprise group's administering structure and the key content of its financial system, the importance of the financial control system is now drawing people's common concern, of course, promoting and strengthening the building of enterprise group's financial control system has great realistic meaning and deeply influence.On the foundation of analyzing the problems in the financial control of our enterprise group, this text mainly uses the relevant front theory of financial management and economics, adopts the method of combining the qualitative analysis and the quantitative analysis together, then this text systematical researches those aspects: the choice of the system to the financial control of enterprise group of our country, the realization way of the financial control of the enterprise group, the operation terms and the environment of enterprise group of our country etc. The main research contents are as follows:(1) The choice of the financial control system of the enterprise group. According to the different degree of financial centralization, the financial control of enterprise group of our country can be divided into centralization type, fraction type and mixing type. The three kinds of systems are limited by many kinds of factors such as the development strategy, the developing stage, the importance of the subsidiary, the cost of system and so on. So the choice of the financial control system that suits the development of the enterprise group must accord to the specific conditions of the group. The text puts forward the realistic view—relative centralization that is based on the financial control system of the enterprise group.(2) The mainly realizing way of the financial control of the enterprise group. On the view of the enterprise group, from the whole course of the operational and managerial activities, this text discusses the realizing way of the financial control. It is considered that the financial control of the enterprise group should take the budget control for foundation, take the system control for guarantee, take the capital control for core, take the control of the financial worker as the basic method, unifying the supervise and encouragement, combining all kinds of control system to form a financial control system of the enterprise group. Also it especiallydescribes the budget control and achievement appraisal.(3) The operation condition of the environmental analysis of the financial control system of the enterprise group. On one hand, the text emphasizes the important meaning in which the good external environment condition influence on the operation of the financial control system of the enterprise group, on the other kind hand, it issues several opinions on the operation terms of the enterprise group.This text makes every effort to construct a piece of comparatively complete system of the enterprise group's financial control, and has carried on a more comprehensive innovation theory to this system's realizing way, expected to benefit the building of the system of the financial control of our country's enterprise group.