| Reform and opening up makes China’s enterprises continue to grow and develop,business groups have sprung up one after one, these conglomerates are generallyformed by subsidiaries distributed throughout the country, in order to enhance theability of subsidiaries operating independently, its financial management mostly adoptsdecentralized model with fully independent, each basic accounting unit sets upaccounts independently, and accounts independently in accordance with theirrespective financial management accounting requirements, establish accounting unitsaccording to the number of basic unit of the group, all branch offices, subsidiaries,branch factories, business division or even the most basic units set up independentaccounting body, and each accounting body should establish an accounting structure.Each accounting structure is different as a result of different business affairs ofaffiliated companies, so that it must through processing on different layers to form thegroup consolidated financial information. Therefore, excessive levels of accountingmakes communication to increase, at the same time the communication of useless willalso increase, resulting in low accuracy of financial information, and low efficiency ofinformation summary.At first, this paper makes the group enterprises to implement the importance offinancial information. The significance of building the financial information includesfour parts. First, it breaks the effect of information silos to increaseinformation-sharing level. Second, the promotion of modern enterprise financialmanagement system is established. Third, it can enhance the availability of financialconglomerates regulatory. Lastly, it could avoid the business risks caused byinformation technology using the group in other business processes informationtechnology gained more valuable experience. And then we will talk about the relatedtheory of financial information. Later we will use the theory to analysis the currententerprise information construction in China group, and get some problems fromanalysis. And then we will build out the system model of the Group’s corporatefinancial information and the establishment of the Group’s corporate financial information system implementation of the evaluation index system and evaluationmodel. Finally, taking company A as an example of the empirical analysis to verify theeffectiveness of financial information system effectiveness. |