| The author uses management theory and day-to-day financial work experience to explore the enterprise groups in Liaoning tobacco group financial control and the lack of experience in the process of group financial control. There are seven chapters in this paper. The main contents of each chapter include: The first chapter is an introduction. It introduces the significance, the ideas and content of research, and so on.Chapter II is the financial control theories of enterprise groups. This chapter introduced the financial control of basic theory and method. It includes the concept, characteristics and objectives of financial control. This chapter also discusses the financial control theory of internal control theory, the principal-agent theory and control theory of financial donors. At last it introduces the methods of the financial control group.Chapter III introduces the background and the group's organizational structure of Chinese and Liaoning province's tobacco developing history. The author uses the PEST method to analysis the impact of the tobacco industry from political, economic, technological, social, legal and ecological factors. For another the author uses the SWOT method to analysis the tobacco industry's environment within and outside the advantages and disadvantages, opportunities and threats.Because the funds control is very important to Liaoning tobacco group financial control, the author takes it as chapter IV to discuss in detail.Just as chapter IV, the author uses chapter V to discuss the uses of budget in Liaoning tobacco group financial control.Chapter VI of this article introduces the other methods of group financial control used in Liaoning tobacco group, such as organizational structure control, system control, personnel control, performance evaluation control.Chapter VII describes the author's experience when he wrote the article, which includes the shortcomings of author's research and future developing of group financial control. |
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