Enterprise Group Financial Internal Control Studies

Enterprise group is an economic and social development to a certain stage of the economic mechanism, in a specific environment can represent a country’s economic strength. In the economic globalization today, promote structural adjustment and industrial upgrading, enhance the strength of China’s economic development, enhancing international economic status, are in need of a strong core competitiveness of the enterprise group.30years of reform and opening up, our country enterprise is larger and larger, have total assets is increasing also, the internal control requirements are also getting higher and higher. Therefore, improve the construction of the financial internal control system is very important for enterprise group.Therefore, the internal financial control of enterprise groups as the object of study. First of all, the internal control related concepts are defined, and the financial internal control the content, purpose and principle of theoretical problems summarized; secondly, the X group internal financial control of the actual situation analysis, analysis includes investment activity, capital operation of financial internal control internal financial control, financial information system internal control, on the basis of a complete set of X group company financial internal control suggestion.Finally, according to the current situation of the internal financial control of enterprise groups, and the combination of X group company actual condition, put forward to perfect the proposal of internal financial control of enterprise groups. Suggestions are divided into five aspects:(1) the rational design of financial organization,(2) the implementation of financial centralized management,(3) the implementation of centralized management of funds,(4) the implementation of a comprehensive budget management,(5) improving supervision mechanism for the internal auditing.