The Research About Financial Control On Group Company

Nowadays, more and more enterprises,by means of purchasing,reorganizing,annexing or holding etc., have been developing into the group company with bigger scale. The group company has superiority of a certain degree in optimizing the resource distribution, strengthening the mutual supplement with each other's advantages inside the Group, etc.. But these full-display need the financial control for safeguard. Budget as a effectively financial control means, becomes the effective way for the Group to integrate resources, improve efficiency and implement strategies. Then, how the Group take budget as a major control method scientific and effective in the subsidiary financial control?Therefore, the author has conducted thorough research on financial control question about budget for the group company on the basis of the research results. According to studying frames, the paper are divided into five chapters.Chapter one is the outline of the financial control for the group company, mainly narrates the concept, the goal, the realization way and the present research situation of taking budget as major financial control method and so on.Chapter two is the content of budget control for the group company. On the basis of summarizing our country scholars'research results, the author proposed his own viewpoint that the content of budget control for the Group include the capital and the operating.Based on the analysis results, chapter three, chapter four and chapter five discuss the budget control content in which combine the budget management practice of Wuhan steel and iron (group) company.Chapter three conducts the research on investment budget control for the group company, and chapter four on finances budget control. The third chapter and the fourth chapter are capital budget control categories.Chapter five analyzes the operating budget control for the group company. The realization of the goal of group company needs the operating activities of the subsidiary company, therefore, it is necessary to strengthen the control on subsidiary's operating activities through the budget means.At the end of this paper, a brief summation for the whole dissertation is given.