Study On Financial Control Based On Corporate Governance Of Enterprise Group

With the constant development of enterprise, enterprise group in the whole economic development has become the main force in, plays a important role, enterprise group of modern enterprise system as a main form of organization and exist, in economic unified control, the law independent integration association, it is the socialized production conditions transverse joint development between enterprise economy to a certain stage the inevitable result. However group has established also brought new problems in the financial management and control, basic had not formed the time value of money and risk value and opportunity cost and other modern financial management concept, in financial management and control process, can’t achieve the optimized allocation of financial resources, realize the financial management system of the construction of the target. This paper is mainly based on corporate governance Angle, to the group of the company’s financial control analysis and financial management related theory of group review the literature, and then puts forward the group of the financial control theory system and structure, on this basis, combining with the group company of the relevant case related, and the case and analyzed through this empirical analysis, and for the group of the financial control way the corresponding control way and the countermeasure, to promote our country’s group to raise the level of financial management, and finally realize the comprehensive competitiveness of ascension. And all aspects of the creative exploration, and draw the following conclusion.First of all. the paper put forward enterprise group of exploratory financial control needs stems from the agency and the cause of the problem and their diversity, cross area business features. Enterprise group is a diversified, trans-regional business characteristics, we make a subsidiary of implementing the strong financial control is particularly urgent and key.Second, through the research think principal-agent problem has just cause of the financial control of enterprise, one of the reasons, contributors have property right is the origin of the financial control and the starting point, the enterprise group the relations of subsidiary company. the owner of the property rights makes a comprehensive and systematic construction.Finally, the basis for the control of financial support is power, the power of the content and strength decided the contributive person on the subsidiary company of the financial control of content and degree. Should include major matters, income distribution. the decision-making power operator options, financial supervision and financial constraint right five core elements.