The Research Of Enterprise Groups' Monetary Fund Internal Control System

As the product of the modern market assembly, Enterprise groups are stable economic organizations with varied gradations, usually combined of many enterprises and institutions. Enterprise groups have the integrated resources and coordinated management, which make varied business have interactive interests.In the group organization, the group, in a position of core and leadership, control other enterprises, which have independent institutions and separated affairs with substantial autonomy, by holding the share, buying the share or contractual relations, As the result of the important and complexity of enterprise groups administration, this article, standing on the group, is gonging to research the intern control of monetary fund of the whole enterprise groups.Fund management belongs to financial management field. Because of the business of the diversity, the area of differentiated, organization and property structure of the complexity, the fund d management sets higher demands. Fund is an important security of enterprise groups. Enterprise groups how to build a perfect management of fund control system, strengthen fund risk management and control, is the important link of government and management of enterprise groups, so using internal control theory, it is particularly necessary to build a suite of the basic fund management system of enterprise groups.From the origin background of enterprise groups, this article emphases the importance of the fund management and then based on the basic internal control theory, discusses the necessity and feasibility of the fund internal Control, and constructs a basic frame, at last analyses the enterprise group E to give a solution to how to construct a fund internal control system in the enterprise group.This article is divided into six chapters, as follows:The first chapter is an introduction, based on the generation and development background of the enterprise groups, as well as from such as, the problems existing in fund management to explain the significance of this article. The second chapter analysis and discusses the fund Control methods and related practice of Group theoretical in the domestic and foreign.The Third chapter discusses the basic theory of the fund internal Control firstly, then analysis the current fund internal Control causes and problems of our enterprise groups in China, as well as the necessity and feasibility of the fund internal Control, at last, describes the fund objectives, principles and methods described again.The fourth chapter gives a basic idea about the fund internal control system of enterprise group, first find the key point of the funds internal control and the premise conditions and internal factor of establishment of internal control system, and then make a fund internal control process design and establish a basic framework.Chapter five takes the enterprise group E as a example of the fund internal control, introduces the basic conditions of the enterprise group, internal control environment, and review the problem in the practice.The sixth chapter is to reach a conclusion, that enterprise groups should pay attention to what in the establishment of the fund internal control system.