A Case Study Of Financial Control In Enterprise Group

In the trend of global enterprise is more and more obvious today, how to make the healthy and sustainable development of the increasingly large scale of the group? Through the observation and analysis of the reality of the situation, we found that each group, only the implementation of effective control of enterprise group, will it be possible to have the healthy development of inner financial control, which is the priority among priorities of all control. The enterprise group of our country with the pace of reform and opening up early in twentieth Century eighty, is currently in a stage of rapid development, but its internal management is not with the rapid expansion of business scale and synchronous lifting, which resulted in almost all of the enterprises are in the management especially the financial management to meet this or that problem. The M group has not been spared, it was set up in the development of China’s socialist market economy system of the private enterprise group, engaged in a period of rapid development but the internal management has not kept up, exposed many internal control negative or even failure problem, the financial control and related problems are particularly serious. Therefore, the author believes that the research on the financial management and control, taking M Group as the representative of the private enterprise group, is of great significance to the healthy development of enterprise groups in china.This paper take the M group as the research object, the spirit of "found the problem, analyze the reasons and give advice" idea, firstly summarized and analyzed the research status at home and abroad on the group’s financial control, and then systematically expounded the basic theory, including the enterprise financial management the connotation and the characteristic, the type, the financial control mode how to choose and its influence factors, the main factors of financial control system. On this basis, this paper analyzes on the present situation of M group financial control, put forward a series of problems, including the group headquarters functions is not clear, the quality of financial information is not high, the lack of effective implementation of the internal control, financial management pattern backwardness, comprehensive budget execution is not in place and other issues. Finally, put forward the corresponding improvement suggestions for each problem, the hope can give some reference to the M group, to help improve its financial control system, in order to have a stronger in the increasingly fierce competition in the market competitive advantage.