Exploration Financial Control Of China Mobile

The developing of Group enterprise is accompanying with the deepening of China's economic reform. As one of senior organizational forms of modern enterprises, enterprise group reflects the competitive strength of one country in the world economic stage. Enterprise Group has played an important part in optimizing the allocation of resources, accelerating technological progress, promoting industrial restructuring and enhancing economic competitiveness. Since the 1980's, enterprise groups in China have acquired rapid development. But problems such as laged behind business group financial control mechanism and system construction, ineffective budget management, inadequate supervision and evaluation and low capital utilization rate came out. As a result of facing severe financial control problems, the development of enterprise groups is limited. But our financial control of the enterprise group's research also behind the economic development. Therefore, how to improve the financial control of enterprise groups in China is paid more and more attention to, and research on this issue has important practical significance.In guidance to the basic principle of modern management, it is in an array of basic theory of the enterprise group, enterprise financial management, investment theory and practice, financial clearing center operation and management, financial control, performance evaluation. On the basis of information, it absorbs and learns from the advanced experience of western enterprise group financial control and carries out a theoretical study. With China Mobile Group as the research object, it aims at to develop a suitable, effective, integrated financial control system in China.Firstly, the text explains the basic features and concepts of the enterprise group financial control and the there options of the enterprise group financial control model, and studies the principal-agent theory,financial control theory and financial balance control theory. Secondly, through the China Mobile group, for example, the text analyzes the financial control status of China Mobile group from the financial organization structure, investment decisions and management, comprehensive budgeting systems and performance evaluation system. And analyzes the several problem of the financial control of the China Mobile group, those problems are the financial control weaknesses,the low utilization of funds,the weak budget system,no enough scientific performance appraisal and financial information lag. And makes a brief analysis of those problems. Finally, from improving financial management system,a sound budget system,improving internal audit,building performance evaluation system and the financial the financial information, the test proposes the building of China Mobile Group's financial control system.With a more comprehensive analysis on the main content, achieving means and the application of the financial control framework, innovation of this paper is to combine the current situation of our group financial control with practical problems in order that the future of enterprise group financial control system can be helpful.