Improvement On The Pattern Of Relative Centralization Finance Control In Enterprise Groups

Since the reform and open policy, our country's enterprise groups have developed extremely rapidly, are further thorough along with the economical globalization development and the reform and open policy, our country's enterprise groups will face the world competition, in order to raise the management level and enhance competition strength, will have to enhance the enterprise groups'finance control level.The enterprise groups'finance control is mainly the group parent companies to its subsidiary companies'financial control. Enterprise groups'finance control led to enterprise group's development to a certain function in our country, but still had many problems, such as the financial control lacked the unity and the overall importance, the fund control was lax, the budget control felt weak, financial information false, financial monitoring imperfect and so on, these questions were all imperfect with the financial control pattern related, therefore improvement of finance control pattern had the vital significance.Under modern information technology and network environment, many scholars from information technology, tendency and static state, benefit correlation financial control pattern angle and so on to research enterprise's financial control. But all may sum up as to research about centralization and dividing power. At present the enterprise groups'finance control pattern mainly has the centralization, dividing power, the centralization and dividing power union these three kinds of type. Enterprise groups'development is still at the initial stage in our country, because the objective external environment and the internal management mechanism limit, the author thought our country enterprise groups are suitable to use the relative centralization finance control pattern, and the Internet technology development also provides technical support to realize this pattern.This article profits from other people's research results in the foundation, first introduces elementary theory of enterprise group's finance control pattern, then analyzes enterprise groups'finance control pattern existence questions and its reason, finally profits from western nations'finance control pattern procedure, proposes improvement measures to our country's relative centralization finance control pattern.