Study Of Enterprise Group Financial Control In China

With the development of socialist economy regime, the Chinese corporations present a trend of collectivizing. Yet, the enterprise group not only has been corresponding scope and strength, but also has great for ground. By reason of increasing scale expansion and system complication, enterprise group financial control has been a difficult problem which befuddles group leaders. Therefore, how to dominate group members and to command the managers, especially how to build up the group financial control has been a question for discussion which is worth paying attention to in the process of collectivization.The paper consists of five chapters.In chapter 1 the thesis brings forward the background, significance and present conditions of financial control.In chapter 2 the thesis sets forth comment on financial control of enterprise group. It settles the definition and feature of enterprise group, the meaning and comment of financial control and enterprise group financial control.In chapter 3 the thesis analyzes the present condition of financial control of foreign enterprise group. It chooses American, German and Japanese enterprise group to analyze. In the end, it discusses the enlightenment of enterprise group financial control in Chinese.The fourth chapter is the focus of the thesis. In this chapter, the main problems currently existing in the financial control of Chinese group are deeply analyzed based on the analyst in the history and characters of enterprise groups.The fifth chapter is the most important part of this thesis and puts forward the suggestion to the problems referred above. To begin with, the author proposes the principle of the financial control of enterprise group. Then, the thesis discusses the implementation of financial control of enterprise group, including improvement of legal govern structure, budget control, capital control, internal audit, human resources control and evaluation system.