| Along with market economy system’s development, enterprises have gradually formed a relatively common form of enterprise organization-enterprise group by asset reorganization, merger, and industry joint. However, as the enterprise scale unceasing expansion, the rapid expansion of control of assets, enterprise’s internal management level doesn’t keep the beat, especially the financial management of the group, leading to internal molecular company passing each other, internal competition of member enterprises, and staff responsibilities are not clear. Connotation of financial management of enterprise group is rich, and perfect financial management system is helpful for enterprise groups to provide important financial information and decision support, contribute to the group headquarters to allocate financial resources as well as other economic resources. Based on this, this paper introduces group enterprise financial management theory, choose T enterprise group as a case study, trying to build a financial management system for T group, putting forward some basic conception for constructing enterprise financial management system.This paper is divided into six chapters, and the main contents are as follows:The first chapter is introduction, introducing the research background, research purpose and significance, research ideas and framework and research methods.The second chapter is literature review, combing the domestic and foreign related financial management research literature, in order to provide thought and direction.The third chapter is the theoretical analysis, introducing the basic concept and basic features of enterprise groups, clearing the main research object; and from basic management, accounting management, fund management, overall budget management, and risk management five respects elaborating the basic content of financial management of enterprise group. The fourth chapter introduces enterprise group’s financial management problems and analyzes the reasons, pointing out the enterprise group in the current financial allocation, basic financial management system, accounting and financial management functions, financial control, financial decision support and other aspects of the problems and reasons.The fifth chapter is case analysis, choosing T enterprise group as a case to analyze its financial management, including financial organization, system, information technology, accounting, asset management, fund management, cost management, risk management, financial reporting and analysis, the comprehensive budget management and puts forward the improvement proposal, including five aspects:making clear objectives and functions of financial management, standardizing basic management system, unifying the accounting system, perfecting financial control system, strengthen the decision support system.The sixth chapter puts forward the construction of enterprise financial management system the basic idea of financial management of enterprise groups, including the concept, content, principle and considering factors such as.The major achievements of this paper lie in:First of all, this paper conducts the research on financial management of the enterprise group, its theoretical significance lies in financial management system can better promote the overall business development strategy implementation, provide strong protection to carry out strategic transformation for the enterprise group.Secondly, based on the analysis and diagnosis of T enterprise group financial management problem, this paper constructs the reasonable financial management system for T enterprise group.Thirdly, combining the theory and case analysis, this paper’s proposal can also provide a strong reference for the similar enterprise in the region.Issues need to be further researched in the future:On the basis of four subsystems of the financial management system, we can increase tax planning, financial system and business system integration and other content to do further study. |
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