The Study On The Financial Control System Of Enterprise Group

At present, through purchasing, annexing and recombinating and so on, the enterprise group develops rapidly. However, with the development of our country's enterprise group there are a lot of problems. There are reasons of the mechanism, and also the system too. But the most outstanding things is the financial controlling. Financial control defect have become the bottleneck that restrain enterprise group from manage of the institutional improvement already. How to strengthen the enterprise group's controlleling of the financial affairs has already become the problem urgently waiting to be solved in the evolution of enterprise group of our country.This article talks about some basic problems, such as the characteristics of enterprise groups' financial control, the requirement in the establishment of financial control mechanism for enterprise groups, and the steps and levels of their financial control. At the same time the paper also analyses the financial control mechanism of enterprise groups in America and Germany, put forward the establishment of our country's enterprise groups' financial control and supervision mechanisms. Based on that, the paper analyses the appointment of the financial control rights. According to the theory of agency, this paper analyses the chief accountant system of enterprise group. In addition to, the paper analyses the budget control of enterprise groups' financial control.In summary, the financial control of enterprise groups is not only a theoretical problem, but also a strongly practice problem. There are a lot of factors which influence the financial control of enterprise that involve ownership structure, company management structure, capital structure and group management system etc. This paper makes some conclusions which are based on the enterprise groups financial controlling mechanisms structure, enterprise group financial organizations that control enterprise group budget.