The Analysis Of C Group Company'S Financial Management And Control

As an important form of economic organization,group companies play an important role in the development of modern economy.Compared with the single enterprise,the group company has the distinct characteristics of multi-subject,multi-level,diversified business,complicated internal related transaction and transnational operation.The complexity of economic activities increases,and the difficulty of financial control of the group increases.Since 2015,according to the relevant national policy requirements,C Group has gradually stripped the functions of government investment and financing platform,completed the transformation to market operators,and has initially constructed a diversified business sector including real estate,Park development,building materials,energy,agriculture,health,education and so on.In the complex market competition environment,how to strengthen the financial control of C Group Company is of great significance to achieve the strategic objectives and sustainable development of the Group.Based on literature analysis,experience summary,investigation and comprehensive analysis,this paper defines the concepts of group management and financial control,and takes information asymmetry theory,principal-agent theory,synergistic benefit theory and financial governance theory as its rationale,on the basis of reviewing and reviewing the research literature on group management and financial control by scholars at home and abroad.On the basis of research,it points out that the purpose of group financial control is to prevent and control risks,to achieve financial synergy,to maximize the overall value of group enterprises and to balance the interests of stakeholders.Following the research ideas of finding problems,analyzing problems and solving problems,this paper points out that the main problems in financial control of C Group Company are unclear purpose of financial control,unclear mode of financial control,unscientific financial control measures and lack of financial synergy effect.It also deeply analyses the main reasons for these problems,and points out the following points.To put forward the optimization scheme of financial management and control of Group C,it is planned to optimize the design from two aspects: macro-environmental protection and management and control activities,based on the principle of systematization,adaptability and balanced interests of stakeholders maximizing the overall interests.One is to rebuild the governance structure of Group C and its subsidiaries,the other is to improve the basic guarantee of management and control activities(accounting system construction,information construction,financial personnel appointment,internal audit supervision),optimization of the core tools of financial control(division of investment authority,comprehensive budget management,performance appraisal),and promotion of financial synergy(overall financing,funds,tax management)are three directions to design more reasonable financial control activities.This paper puts forward an optimized improvement plan for the financial control of C Group Company,hoping to provide useful help for improving the financial control of C Group Company and gaining competitive advantage.It also hopes to provide a reference for similar enterprises to build a financial control system in line with the actual situation of the Group,and also hopes to have a certain inspiration for people from all walks of life in the future to deepen the study of the financial control of the Group.