An Exploration Into The Fiscal Control Of A Group Corporation

since the eighties, after nearly three decades of development, Group companies gradually formed Group enterprises with strong competitiveness which capital as the link. As one of senior organization forms of modern enterprises, it has played an important role in improving the country's overall economic strength, enhancing international competitiveness for our economy to the world. While most Group enterprises are still in early stages of development, the growth of Group management level has lagged far behind in the number of Group companies. In particular, financial management rather weak, Mainly in the:Financial management concepts behind, the system of financial management is not perfect, lack of unity, poor awareness of financial risk prevention and so on. These issues of our Groups enterprises in China exposed on the management e more or less from the financial control system is not perfect, So strengthen the Group's financial control constraints enterprise internal management, improve the level of financial control in our country's Group enterprises is imperative.The Real Estate industry after more than 20 years ups and downs, as an industry matures, however, in the market environment with fully competitive, the continuing credit and restriction, enforcement of credit limit policy, Most of enterprises have big difference in the scale of development and prospects of development. So far, at home and abroad the research on Group companies financial control model is relatively mature, and has acquired a wealth of theoretical achievement, but In the light of one industry,Particularly about the group parent company financial control research in the Real Estate industry is less. The paper about the financial control system of group parent company is based on Internal control theory and Financial balance control theory, take a realistic attitude, Finishing the research achievements and research status about group parent company's financial control at home and abroad, analysis of various financial control mode and control means comparatively, then analysis the status of financial control of A Corporation. Combining the industry characteristics and management mode of A Corporation, in the views of centralization management of funds, overall budget management, financial system and information control, internal audit controls and financial delegation to design financial control mode of A Corporation. Realize the effective control of its subsidiary companies and maximization of corporate value.In this paper, using the combination of Normative research and Case study, Follow the thinking of "Questions- Analysis- Solving", studying on the status of financial control of A Corporation. This paper consists of five chapters. In chapter 1 the paper brings forward the background, significance, research ideas, research methods and literature review. Theory of financial Group enterprises control are expounded in chapter 2, focusing on the theoretical basis of corporate financial control, corporate financial control modes and financial control measures. In chapter 3, analysis the status and causes of financial control of A Corporation in the views of the current financial control modes and the current financial control measures. In chapter 4, from the side of financial control modes and financial control measures, giving some improved proposal of group financial control for A Corporation. Finally the paper presents the conclusion of this paper, further summarizes the conclusions of the study of financial control for A Corporation and research prospects.With a more comprehensive analysis on the main content, achieving means and the application of the financial control framework, innovation of this paper is to propose a set of Real Estate group financial control system in the pattern of combination centralized and decentralized financial control mode. It includes five parts: centralization management of funds, overall budget management, financial system and information control, internal audit controls. It can applying the building of A Corporation's financial control system.