Enterprise Group Control Construction Research Problem

This article includes two parts, the introduction and the text.In the introduction, the author expounds the conception, ideas, methods and purposal of selecting the topic, making an objective analysis and evaluation of its theory value, practical value and the shortcomings. In the text, under the guidance of the combination of theory and practice, the author puts forward some scientific measures to solve the difficulties and important problems on the management control system based on dissecting and finding the existent problems of Xing Lu Group accurately.Firstly, this article clears out the definition of enterprise groups and group management control, compares with the emphasis, contents, measures, advantages and disadvantages in different management control patterns, and analyzing the concept, contents, characteristics, requirements of corporate governance and so on. Based on analyzing those relevant theories about group management control, it lays a necessary theoretical foundation for later discussion.Then, the article introduces fundamental state of Xing Lu Group, including enterprise characteristics, scope of business, main function, condition of assets, organization scale, holding and share-holding companies, role of investment and financing, developing process, etc.Next, this article analyses the affecting factors that influence choice for the management model in Xing Lu Group, pointing out the control purpose objectives, and establishing the mixed-control mode. The mode should emphasize the control of investment, assisted by strategic control and operation control. The decentralized control should be the major measures, with the support of centralized control so as to use advantages of both. Furthermore, the author get the advantages and disadvantages of Xing Lu Group’s current control system after research. It is a successful experience that Xing Lu Group persists in taking the road of innovation with its own characteristics through comprehensive understanding and by scientific means. Also, there are many problems in the current system, including that business development strategy is vague, there are many risks in the company development, financial management and control needs to be strengthened, management system is not perfect; the information level is not high; human resources need to be further improved and enhanced; some weak links exist in the enterprise culture construction.At last, the author puts forward some suggestions on strengthening the management control system as following:Firstly, establish a clear development strategy following analyzing development environment and goals, determining the strategic development models and measures; Secondly, under improving risk planning, risk identification, risk evaluation, risk treatment, risk monitoring, set up risk management mechanism,which focus on preventing investment and financing risk as well as establishing withdrawal mechanism of venture capital; Thirdly, strengthen the financial management and control, including establishing and improving the financial and accounting systems, building up capital settlement center, the establishment of an integrated financial information system and further strengthening the internal audit. Fourthly, accelerate the construction of Information System. The corporation information construction should carry through holistic programming based on the operation bound and management goal. The staff training and selecting the right software are also important. Fifthly, fulfill the strategy of reinforcing the enterprise with talents. We should establish a more effective incentive and restraint mechanisms, improve scientific and employment mechanism, establish a scientific mechanism for personnel employment and selection, optimize the personnel structure, smooth channels of communication between internal staff, integrate human resources, reinforce comprehensive and systematic training of staff. Finally, strengthen the building of enterprise culture. We should further cultivate the enterprise’s core values, further develop and motivate workers sense of ownership, further strengthen the building of professional ethics, further enhance the cohesion and solidarity, further strengthen the corporate brand building.