Enterprise Group Finance Control System Optimization Research

With the deepening of China’s reform and opening up, China’s accession to the WTO, multinational companies gradually increase investment, to establish production bases in China, the Chinese industry got rapid development, and at the same time domestic state-owned enterprises and private enterprises with the deepening of the domestic industrialization process to achieve the rapid growth of economies of scale to achieve the quantity and quality, the enterprise collectivization development has gradually become the development trend of the future.Enterprise group is a very important modern economic organizational form, and become the influential force in economic development; the development of the enterprise group can reflect a country’s comprehensive competitiveness on the world economic stage. In an increasingly competitive and economic environment changes more quickly in the market, enterprise group is only effective control measures, to effectively develop the scale of the enterprise group effect and synergistic effect, enhance core competitiveness of the enterprise group. The financial control as the core part of group control is the most important, regardless of the group what control mode, strong financial control is necessary.This article interprets operation control, strategic control, financial control type, and introduce the concept and model of group financial control. Combining with the principal-agent theory, interpret the enterprise group’s internal principal-agent relationship. Because enterprise group internal subsidiaries in law at all levels are independent legal entity, coupled with the information asymmetry between mother and child company, lead to constant "Insider Control" problem of subsidiary. Enterprise group financial control platform should be based on the financial control mechanism, build up "centralized reasonable, the separation of orderly" system architecture, solve the enterprise group; the distribution system is the core of the problem. Mature with the continuous development of information technology and application, more and more enterprise groups have realized that only necessary implement effective financial control, can we truly achieve the unit at all levels of management and control, to ensure that advance the strategic goals.According to the GD company’s development and the main problems of financial control, combined with industry characteristics, the company development strategy, planning the company group financial control system, optimize the structure of corporation governance, perfect the system of subsidiary governance and give full play to the headquarters functions, optimize the environment of the group financial control; And through the accounting control, financial personnel management, comprehensive budget management, investment management, major business decision-making, internal control and internal audit system, with the help of information technology to build network platform, efforts to strengthen the group financial control, to achieve resource sharing between members of enterprise group, the management synergy, GD company’s overall development strategy.