A Study On The Financial Control Of Capitalconnection Enterprise Group

Enterprise group, an important form of organization of modern economy is the inevitable result of large-scale socialized production and market economy development. Meanwhile it also reflects the competitive ability of a country's economy in the area of world economy.The collectivization trend of Chinese enterprise is becoming more and more obvious. More and more group corporations come out,which changes the structure of national economy and economic development pattern and affects the way of enterprise operation and financial policy. However, there are a lot of problems in Chinese group. The reasons are partly because of economic system and partly because of mechanism. But the most outstanding problem is the financial control. Financial control defects have become the bottleneck which prevent enterprise group further improving their internal managing system .How to strengthen the aspect of financial control of enterprise group has already become the problem which needed to be solved urgently in the evolution of enterprise group of our country, also it is the emergent problem in the field of finance theory .This paper firstly defines the associating concepts of enterprise group, enterprise group finance control and the capital connection enterprise group. It limits the area of research to enterprise group which connect via capital and exit in the parent and subsidiary company.The chapter two gives a general description about the relevant theories and literatures of enterprise group and enterprise group financial control, especially emphasize on the research status both domestically and internationally . It forms the basic theories of financial control system of capital connection enterprise groups.In the chapter three, this paper mainly talks about the various kinds of group can select the suited financial control mode in current stage according to different internal and external circumstances which leads to the elements variations. On such a basis it studies how to ensure the successful enforcement of internal financial control of enterprise group and set up the frame of internal financial control of enterprise group in our country through the...