A Study On Funds Internal Control Of Groups Enterprise

Groups Enterprise is born for adapting to market economy and social development, which is defined a business as a mother. In accordance with the law investment by one or more layers formed business ties cluster.From 1980s onward, Chinese enterprises developped rapidly, continuing to expand in scale, and the business has emerged to a set of features like diversification, international, complication.Groups Enterprise plays an important supporting role under the market circumstance, however, with the rapid development some inevitable problems will be followed.With the development of business expansion and organization, it usually appears the phenomenon that focus on management instead of market, because internal management can not keep up with the pace of development, in recent years, lots events show that poor management lead to more bankruptcy, apart from thought-provoking this question.Internal controls are also officially listed as the company's primary schedule.Funds is the foundation of a company, is the most important part of risky asset.Groups Enterprise management have many features such as long management chains, complex layers and so on, which lead to difficulties from funds management, such as subsidiaries of duplicate accounts, bad smooth of funds flow, financial chain instability, low efficiency and so on, how to strengthen internal control of the group enterprise's funds, has become the core of financial management in Groups Enterprise.In this paper, the writer used specification case studies to explore some ways to improve the effectiveness of monetary funds to reduce risk of monetary funds, keep a balance with monetary funds flow. The paper describes the current group control models, and found some problems still exist, then build the Groups Enterprise funds internal control framework, which includes the control subject, control environment, control objectives, risk assessment, control activities, information communication and supervision management, and then there are three angles of the control framework that adapt to safeguarded measures in advance, control during the process, evaluation after the process, finally analysing a more realistic case to demonstrate this problem.