Study On The Improvement Of Financial Centralized Management And Control Mode Of Shandong RC Group

Along with our country's continuous development of science and technology,economic strength,the scale of the enterprise is in constant expansion,make the enterprise gradually to the form of collectivization,together with the deepening of market economy competition is intensifying,the organization form of enterprise group presented the diverse and complex characteristics,expanding the size of the group form of enterprises in the capital operation and production and business operation activities need to be in a larger,more wide range,thus compared to past financial department small cash flow range,time is short,today's large enterprise groups faces a serious cash flow problem of bound by space and time.Under this background,the management pattern of enterprise group,especially the financial management mode to major changes,financial centralized control mode which is born,it is in the development of the enterprise group's financial accounting in the process of the integration of accounting related services and financial supervision in the integral whole,is a kind of new financial control model in strategic level.Through the combination of management methods and control means through the information platform,the headquarters of the enterprise group can supervise the accounting of each subordinate subsidiary,monitor the capital,review the budget,and control the risk,so as to improve the management level and comprehensive competitive strength of the whole enterprise group.Shandong RC group was established in 1998,since was established have gradually involved in real estate,and the adjustment of the strategic planning in 1999,which formally defines himself as a real estate enterprise,at the same time,through continuous development of shandong RC group formed is given priority to with real estate development,a variety of business at the same time operating a comprehensive group company.The company is large in scale,with branches all over the country;Business to real estate development,a variety of business integrated operation;At present,the capital scale of shandong RC group is not only large but also scattered.Its annual operating income of over 10 billion yuan comes from various provincial and municipal branches.So the demand of the centralized financial management with the growth of the enterprise group size increased,as shandong RC group established financial centralized control mode,select this mode is to strengthen financial management and control,improve ability to prevent financial risks in shandong RC group,the present situation of internal resource allocation optimization group key,on the basis of improving the capability and level of operation and management of the whole shandong RC group,this for shandong RC group is an inevitable choice.This paper takes the financial centralized control mode currently operated by shandong RC group as the research object.Firstly,through literature exploration,it elaborates the connotation of financial control mode and financial centralized control mode,and points out the role of financial centralized control.On this basis,it explains the theoretical basis of this paper,including internal capital market theory,synergetic effect theory and information asymmetry theory,so as to better analyze the necessity of centralized financial control and the principles and objectives of improvement.Secondly,according to the actual operation situation of shandong RC group and the situation of the financial centralized control,within the enterprise group,in the form of actual survey to explore the current financial centralized control mode of the status quo of shandong RC group,and using the method of questionnaire survey analysis of the shandong RC group internal employee satisfaction situation of financial centralized control mode,and that needs to be improved.Finally the results of this study is based on the actual investigation and questionnaire analysis put forward the current problems existing in the shandong RC group financial centralized control mode,draw lessons from the theory of three points out the necessity of the optimization of financial centralized control mode,proposed to improve the principles and objectives,as well as the specific targeted Suggestions for improvement,in order to the continuous development of financial centralized control mode perfect reference significance.