Research Into Financial Control Of Enterprise Groups

With the acceleration of economic globalization and development of our national stock market, the stock enterprise groups based on the link of capital are to replace the executive enterprises, which exist in the planned economy system. For major link in these groups, and all members are independent corporate body status. Only to put financial integration control in practice, can group become a real integer in economic advantage. With the establishment of the system of parent and subsidiary companies, how the parent companies play the core role in the group companies and how to control effectively the financial motion of the enterprise groups become a messy problem. The hierarchies expect exact theory instruction while the research on financial control of the enterprise groups in our country falls still far behind the development of the economic situation.In broad sense, the financial system is a system of control, which adjusts material system and production system as well as operate itself, and its hard-core is how to collocate the financial power between parent enterprise and subisidiary enterprises, distinguish the responsibility and benefit among the financial layers, while on solving this problem,there is no universal model.Aim at seeking of an effective way for the financial control and offering guidance to the group managers as a borrow and reference, this article illustrates and explores the following problems:What are the basic characters of the enterprise groups in our country? How do the parent company choosethe centralization and divide mode of the power to develop its core function and solve the entrust problem?In regarding our country's financial state of the enterprise groups , how do we choose the control mode that is fit for the state of the country ? Aiming at the fact that our country enterprise groups lose seriously finance control, how do enterprise groups choose homologous financial control methods? Systematic financial control system is result of integration of all manners, and this kind of integration should embody such principle: combine centralization and decentralization; penetration each other of financial administration and humanity; unite implement target and process control; unite inspire and restrict and so on.The way of enterprise groups' financial control can be used to all sorts of enterprise groups widely.