Based On Value Chain Management Theory To Study On The Pattern Of Financial Control Of The Enterprise Group

Because of the economic environment change, the enterprise group displayed new characteristics such as the change of enterprise group finance control pattern, the request on enterprise group finance control effectiveness ,the increase on enterprise group finance control theory method . These characteristics promulgate the importance of enterprise group as well as the importance of enterprise group finance control to the enterprise group management;this article obtained from the home to the overseas about enterprisegroup finance control pattern fundamental research literature and carried on the summary to the theory literature,then obtained the existing fundamental research achievement existence in the summary foundation like neglect to clear about the localization of the enterprise group finance control goal, unitary on the enterprise group finance control pattern research , lack of researching on enterprise's various members relationship;meanwhile,through the analysis present situation of enterprise group's financial control pattern, i discovered the existing enterprise group finance control pattern has some insufficiency and flaw ,like the finance out of control, the financial information distorts, the financial coordination method is deficient as well as the financial control lack of entirement. In order to solves the insufficiency and the flaw above, we used value chain and value chain management theory. Using the valuechain management theory to redefines the value chain which constitutes the enterprise group , according to the different type of value chain constitution redividing enterprise group ,inculde enterprise group constituteds by vertical value chain, enterprise group constituted by horizontal value chain , enterprise group constituted by lattice value chain ,the enterprise group constituted by lattice value chain include enterprise group constituted by correlation lattice value chain and enterprise group constituted by noncorrelation lattice value chain .The enterprise group which constituted by different type of value chain has different characteristics, so we need to separately to carry on the design to its financial control pattern. Finally, through the steps of activity flow reorganization, organization structure adjustment, and group financial integration management , we can reconstruct enterprise group finance control pattern which based on the value chain management theory...