Research On Financial Control System Of YN State-owned Capital Operation Company

Since the Third Plenary Session of the Eighteenth Central Committee explicitly proposed "improving the management system of state-owned assets,strengthening the supervision of state-owned assets based on capital management,and reforming the state-owned capital authorization operating system",the State Council and local governments have successively established state-owned capital operating companies.How state-owned capital operating companies supervise their affiliated companies and what financial control mode and measures are taken to achieve their financial management and control goals has become an important issue for whether or not they can fully deepen their reform goals.This paper combines financial management and control related theories,and takes YN state-owned capital operating companies as a case to conduct in-depth research on how to improve the financial management and control system of state-owned capital operating companies.First,review the current status of domestic and foreign scholars' research on financial management and control theory,define related concepts,and sort out related theoretical foundations;then,briefly describe the basic situation of YN Capital Corporation,analyze its current financial management and control system,and existing major decision control and financial risk control,Financial team building,financial information quality assurance,performance evaluation and other major issues;finally,in view of the above problems,in-depth analysis of YN Capital's financial management and control environment,a comprehensive perspective of the financial management and control system,methods and means,etc.Strategies to improve the financial management and control system,including classification and control models,strengthened control methods,improved supervision measures,and improved guarantee mechanisms and safeguard measures.