Research Of Enterprise Group Financial Management&Control Mode

With the acceleration of the globalization of economy, the market integration leads to the fierce competition. The enterprises in China are motivated to adopt the group operation model through merger and acquisition. The single capital model has transferred to multi industries developing model, which becomes a major way for the group enterprises to grow larger and stronger. It’s generally suitable to the groups of cultural industry during the process of enhancing the reform of cultural system. However, without the reasonable and efficient group financial control mode, the enterprises are likely to suffer from extreme failure.Since the national enterprises are influenced by the state policies, industry market, developing stage and other factors that vary all the time, the financial control mode is facing new requirements. Therefore, the enterprise groups should establish the financial control measures and monitoring system that is based on the strategic plan. According to the practical situations, the system should be dynamically adjusted and improved. A series of valuable conclusions are generated from the research, which can promote the steady development of the enterprise groups in China.This thesis gives a brief introduction of the developing process of the financial control modes both at home and abroad, as well as the basic features of each type of financial management mode, this paper analyzes various factors which influence the financial management and control modes. Take XH group as an example and take into account of the common features and path of development for culture enterprises in the current twelfth Five-Year Plan, this paper comes up with the issue of adjustment in financial management and control as a result of the strategic transformation. Based on an in-depth analysis of the existing problems and from the perspective of financial strategy, it proposes a mixed mode of financial management and controls which accords with diversified operation. It also establishes an evaluation system and optimization proposal to improve this mode, and proposes specific management plan and approaches.