Research On Optimization Strategy Of Financial Delegation System Of S Company

With the rapid development of Chinese market economy,the number of enterprises in our country is increasing constantly,the form and structure of enterprises are changing constantly,and the single enterprise gradually develops into various types of enterprise groups.At present,most enterprise groups exist in the form of parent-subsidiary companies.As the shareholder of the owner of the subsidiary,the parent company does not participate in the production and operation of the subsidiary in most cases,and fails to establish a good supervision and restraint mechanism.As a result,modern enterprise management is in a state of "absence of owner",which may cause the subsidiary managers to sacrifice the overall and long-term interests of the whole enterprise group for local and short-term interests.Therefore,how to effectively manage,control subsidiaries and effectively implement the management objectives of the enterprise group has become an urgent problem to be solved by the management of the parent company.As an important part of enterprise group management,how to strengthen the financial control of subsidiaries has become the most important goal of the parent company’s management.The management of the parent company hopes to improve the financial supervision mechanism to strengthen the financial control of the subsidiary.The financial delegation system is an effective measure based on the financial supervision mechanism,which can not only improve the financial management level,but also avoid the short-term adverse behavior of the subsidiary managers to a certain extent.Based on relevant research results on financial delegation system at home and abroad,this paper takes S Company as the research object,combined with the actual situation of financial management,and analyzed the implementation of the financial delegation system by using literature research method,case investigation method and interview survey method.Through the idea of finding,analyzing and solving problems,this paper makes an in-depth analysis of the current situation of S Company’s financial delegation system and puts forward suggestions for optimization.Through the research on the application and improvement of S Company’s financial delegation system,it is found that after the implementation of the financial delegation system,S Company has played an active role in broadening communication channels,improving the quality of financial information,and strengthening financial supervision.But there are some problems in the financial delegation system of S company,such as unclear positioning of the delegated financial managers,low recognition and acceptance degree of subsidiaries,mismatch of rights,responsibilities and interests of the delegated financial managers,defects in the compensation system and low comprehensive quality.In view of the advantages of S company’s increasingly perfect governance system,management system and supervision mechanism,optimization strategies are proposed respectively from the system level,execution level and talent training level.S Company should further improve the financial delegation system provisions and work guidelines,clarify the role positioning,improve the acceptance degree of subordinate units,implement the responsibilities and rights,reform the assessment and reward and punishment mechanism,improve the overall quality,and give safeguard measures from four aspects: organizational level,institutional level,talent level and technical level.These optimization strategies and safeguards are conducive to further promote the perfection of the financial delegation system of S company.By studying the current situation and problems of the financial delegation system of S Company and putting forward targeted optimization strategies,this paper is helpful to provide practical reference value for S Company to strengthen financial management and improve the financial supervision mechanism.At the same time,it also hopes to provide reference significance for other enterprise groups to implement the financial delegation system.