With the development trend of business scale and industry diversification of enterprise groups,the challenges and competition faced by enterprise groups in the process of operation are also increasing.For the traditional group financial control system of large companies,because it mainly depends on human management,the implementation process of strategies,mechanisms and management methods are affected by the implementer,which is prone to the risk of fraud and information distortion;In addition,the business performance of the company group mostly depends on the changes of financial indicators,which is less timely,and the evaluation basis is more one-sided,which can not truly reflect the operation.Therefore,the transformation of enterprise financial control model has become very urgent.In recent years,China’s national financial department has also vigorously promoted the financial transformation of corporations.The competent finance and taxation department also issued several opinions on the guidance on comprehensively promoting the construction of China’s enterprise management accounting system,which further defines the importance of comprehensively promoting the transformation and transformation of China’s corporate accounting management enterprises,and will lead Chinese companies to actively promote the integration of corporate accounting management activities and production and operation activities,And according to the direction of relevant preferential policies and measures in China,actively explore the development of emerging internal financial system control mode.These comments put forward new ideas and methods for the transformation,reform and development of China’s corporate accounting management.In 2016,the financial department issued a series of policy measures to explain the outline of the 13 th five year plan for China’s accounting reform and future development,which once again determined the significance of the vigorous development of the company’s business financial integration,and pointed out that it is necessary to use information means to realize the standardized and standardized reengineering of enterprise financial processes and form a unified financial management system,So as to improve the company’s technical level and make modern accounting management better serve the company’s operation and management.In this context,industry finance integration has become the development trend of group financial management and control,and has been used in group financial management by many companies.Including the training of business and knowledge system for financial talents,the coordination and optimization of the internal management mechanism of enterprise finance,and the participation of financial personnel in the management of enterprise business activities.X group is an enterprise jointly formed by the former China United Network Technology Communication Corporation and China Network Technology Communication Group on January 6,2009.X Group has many branches in major cities and regions and abroad,including Shanghai,Beijing and Hangzhou.The company has been rated as one of the world’s top 500 companies for several consecutive years.At present,it is the only comprehensive telecommunications enterprise in China that has been successfully listed on the Shanghai Stock Exchange,Hong Kong Stock Exchange and New York Stock Exchange at the same time.Under the background that the financial control system is moving towards the integration of industry and finance,its managers believe that the improvement of enterprise business performance can only be achieved by moving towards the road of financial transformation.X company further improves the financial management system and enhances its financial management function according to the needs of enterprise business strategy and the current level of computer and financial development,Explore the development of industry finance integration of enterprises.Therefore,this paper takes x group as the case enterprise that the article focuses on.Through the relevant theories and models of industry finance management and financial control,this paper puts forward guiding ideas for x group to further promote the effective management of industry finance,and makes effect analysis and value analysis.It is hoped to provide necessary theoretical reference and practical guidance for large enterprises in China who are or are preparing to carry out the transformation reform of financial supervision and implement the industry finance integration development strategy.The article adopts the idea of theoretical discussion before case analysis.That is,firstly,through the summary and analysis of the relevant definitions and theories of industry finance integration and financial control,this paper studies how enterprises apply industry finance integration to financial control for value innovation,so as to establish an enterprise financial management system based on industry finance integration.In the system design,the AHP analytic hierarchy process is used to construct the pairwise matrix,and the more important concerns in the construction of the financial management system of industry-finance integration are pointed out.In order to highlight the importance and practical value of the system,taking X company as the representative case enterprise,the model will be used to optimize the process of X company’s financial management system according to the financial management control status and problems of X company,and provide an industry finance integration management information platform based on "financial center" and a financial system based on integrated construction.Finally,through the actual use of the system in X company,this paper makes a value classification and summary.With the increasing strength of competitors,more and more enterprises regard the integration of industry and finance as an important goal of corporate financial control and the most effective means to improve the economy of enterprises.By establishing the financial management control system mode based on industry finance integration and analyzing the financial system of X company,this paper hopes to provide theoretical reference for communication companies and other electronic industry companies to realize industry finance integration. |