Research On Creative Design Of Financial Management System Of China Mobile Telecommunication Co., Ltd

Enterprise group grows up with the development of economic system reform in our country, and its financial management system reform is the necessary road of the improvement of enterprise. China Mobile Telecommunication Co., Ltd., as a trans-regional operating company with 31 branches, the perfect of its financial management system is the key factor of long improvement of Mobile Group.Based on the theoretical knowledge about financial management system and model of enterprise groups, integrating the status with existing problems of Mobile Group, this article analyzes the present condition of Mobile Group financial management from perspective of internal, financial controlling, comprehensive budget, fund management, investment system and performance evaluation, and designs financial management system for Mobile Group.Aiming at the existing problem of Mobile Group, the paper builds up new financial government structure setting up financial institute and staff of parent and subsidiary company, and perfects financial supervision mechanism for internal financial controlling; in the aspect of budget management, this paper constructs comprehensive dynamic budget management system, which combines budget making with strategy target , compartmentalizes the right of making budget between parent and subsidiary company in reason, and does assessing and prompting; in the aspect of capital management, the function of Mobile Group capital management is defined as four parts: capital balance, capital financing, capital planning and capital controlling, perfecting financial center function; for the investment system, makes decentralized management properly, and recommends the investment reviewing system ,establishes the investment supervision method for the group to consummate investment management system; in the aspect of performance evaluation, this paper perfects the guide line before.This article mainly solves the centralization and decentralization on the internal financial controlling, comprehensive budget, fund management, investment management and performance evaluation, which is of great significance to the development of Mobile Group in the long-term.