The Research On The Finance Governance System Of Group Enterprise

With the improvement in Chinese marketing economy, business group has been more and more important in the economic development of China as a new rivalries organization since 1980's. According to the Year book on Chinese Business Group issued in 2003, the number of the total assets in Chinese business group's control in 2002 is 2.83 times than the number in 1997, which shows that the business group has been developing at a dramatically rate in recent years.Finance governance has been the focal topic in domestic financial theory field during the latest years. Financial researchers have delivered a lot of papers focusing on the corporate finance governance to improve the efficiency of the corporate governance. The research on finance governance is based on corporate governance, so nearly all the papers on finance governance aim at the self-governed corporate and the researches on the group business's financial governance are few.This article sums up the finance governance theory on the function of corporate governance and finance control's elementary theory, and emphasis on the finance governance core of property right allocation. Then in introduced concept and the classified of group enterprise, we constructed the group enterprise finance government system which including: finance governance structure, finance governance mechanism, finance governance behavior standard and finance governance appraisal. Finally, take a group enterprise as background, we introduced its finance governance system.