Study On Financial Management Mode Of Enterprise Groups In Modern Management Environment

Along with China's enterprise structural reform and the process of joining into global competition, especially with the state government's promoting big-sized group enterprise strategy, the trend of group-organized, operation-diversified corps is getting more and more popular among Chinese enterprises, and businesses of multi-industry, multi-regional, multi-ownership structure are emerging abundantly, of which changes need to strengthen effective supervision objectively to financial operation of the whole group.Based on the foreign experience of financial management, the enterprise groups in our country achieve great development. But with the development of enterprise groups and the more intensive competition in the market, the financial management of enterprise groups could not only focus on the division of centralization and decentralization. The drawbacks of the traditional mode have been exposed, mainly focusing on the following three points. Firstly, the information is lack of efficiency and communication because of the separation of the bottom units. Secondly, it's difficult to keep flexible and also consistent while taking use of all the resources of whole group. Thirdly, it's hard to achieve equilibrium between the concentrated control and the distracted exertion on the right of making decision. Aiming for that, we have the research emphasizing on how to combine IT with modern management environment to establish a new mode of financial management.The financial management modes of enterprise groups can be divided into micro-levels and macro-levels. The paper focuses on the micro-level study and is composed of the following three parts. Firstly, the paper introduces the conceptions and the characters of enterprise groups and financial management mode, and then analyzes the three traditional modes. Secondly, based on the analyses about the developing trend of enterprise groups in modern management environment, the paper suggests the centralized mode on financial management, with the detail research of its characters and realization means. In the end, the paper studies the content of the above mode, including the capitals, human resources, financial information, total budget management and internal auditing.