The Financial Supervision And Control Of Enterprise Group

This thesis begins with the introduction of the characteristics of enterprise group, and combines with the characteristics of financial supervision and control of enterprise group, to analyze the current status of the enterprise group of our country. From the general existed problems of financial supervision and control, we can see that reinforcing and improving the group financial supervision and control are the urgent matter of the moment. Second, the thesis discusses the necessity of centralization and separations of power of group financial supervision and control, and points out that Chinese enterprise groups should make the centralization of power at the first place, with certain degree of power separation.Third, from the aspects of company management structure improvement, investment, finance, and operator's inspiration, the thesis expatiates the contents of group financial supervision and control, mainly discusses how an enterprise group ensures the successful implementation of its internal financial supervision and control by means of organizational structure, budget, system, capital, audit, early-warning system, and internet. The writer also puts forward the suggestions in improving and perfecting the present situation of Chinese group from the aspects of internal financial supervision and control, and constructs the frame of supervising and control internal finance in enterprise group. Our enterprise group can be divided into two types by its character. One is the state-owned group, and the other is private group. These two kinds of group are basically the same in the financial supervise and control, except for their different owners. Therefore, at the last part of this thesis, the writer take an example of a private enterprise group to analyze its financial supervise and control in details, so as to enrich the above theories by practicing combined with the writer's own experiences.Innovated places:In the discussion of reforming management structure of A Group, taking "the absence of big-shareholder" as reference, the writer suggests that in the aspect of financial supervision, enterprise groups, which set up independent directors, can keep the benefit of "Outsider" through the method of big-shareholder-avoidance and secrete ballot in directorate at present when there still exists obstacles. In the aspect of inspiring operator, the writer puts forward the idea of Virtual Stock Option, improving the stock option on the basis of the status quo of China' capital market.