Study On Centralized Financial Management Mode Of Enterprise Groups

At present, in the development process of China's enterprise groups operating, Goals are not clear, internal governance structure of the group exists confusion, risk control is not perfect, and many other problems. many businesses see the advanced experience of Western countries,and then implement centralized financial management, by strengthening the imputation of capital to finance, risk control, improve fund use efficiency and reduce the cost of capital; using uniform accounting standards and centralized financial information management, to financial information is accurate, true and full time; through effective budget management, to the rational allocation of resources, reduce financial risk, and thus successfully achieve business objectives of the Group's financial management, improve the overall efficiency of the Group development strategy for the realization of a sound foundation.The paper first theoretically analyzes the company corporate governance and internal control system of property rights and other factors, detailed analysis of enterprise financial management concepts focused on the principal-agent theory, financial theory of hierarchical management, internal control theory are summarized. Third chapter introduces several key advantages and disadvantages of the financial management and financial management for the necessity and feasibility analysis, further summarized the centralized financial management has improved the quality of financial information, reduce costs and improve financial management efficient, effective management and control business risks and other advantages. On this basis, this well-known enterprises from several foreign groups in the analysis of financial management experience focused on the applicability and significance of the model. The fourth chapter, respectively, from a unified financial system, centralized management of personnel, accounting complete works in a centralized cash management, budget management and control, centralized management, and financial information describes the content of P Group Financial Management, the last stage of the group from financial management practice, summed up the process of centralized financial management issues that need improvement and make recommendations for improvements and programs for the general financial management of the enterprise group to provide some enlightenment.