| Along with economic globalization,market competition is becoming more and more fierce,and the competition status,mode and strategy of enterprise groups have also changed,and the development trend of business diversification has become increasingly prominent.At the same time,in the new era,China’s economy has changed from a high-speed growth stage to a high-quality development stage.Coupled with the continuous advancement of supply-side structural reforms,the demand for enterprise group transformation and upgrading is more urgent.In this context,if an enterprise group wants to achieve its target benefits and achieve overall development,it must constantly adjust its internal management system.As the key to the management and control of enterprise groups,financial management and control explores a financial management and control mode that meets the development characteristics of the group and meets its own development needs.It can effectively improve the quality and efficiency of the enterprise group,so as to better cope with the complex and severe internal and external environment.Throughout the research results of Chinese and foreign scholars on the financial management and control of enterprise groups,it is found that the single research perspective,the depth of the improvement measures and the lack of breadth are the problems of the current domestic academic research on the financial management and control mode.In response to the above problems,this paper uses a combination of theory and case analysis.Starting from the related theories of financial management and control of enterprise groups,this paper analyzes the types,advantages and disadvantages of financial management and control modes,and internal and external factors affecting the selection mode.Summarizing the strategic-oriented financial management and control mode is the general trend of enterprise groups to achieve sustainable development.On this basis,according to the problems existing in the financial management and control of Y group,analyze the causes of improper financial management and control,and try to construct a financial management and control mode of Y group based on strategy orientation.In this way,the specific optimization plan is proposed.It is recommended that Y Group optimize the financial management and control mode from five aspects: adjusting financial organization system,strengthening overall budget management,strengthening centralized management and control of funds,improving financial audit supervision system and strengthening financial risk management.At the same time,the use of information technology to build a financial information platform to ensure the implementation of the financial management and control mode.The optimization research on the financial management and control mode of Y Group not only helps Y Group to better realize the strategic synergy of the parent company,but also has important significance for enriching the theoretical research and practical experience of financial management of enterprise groups. |