Research On The Budget Control Mode Of Enterprise Group

With the constantly deepening of capital operation and expansion, the enterprise group has become an important organization form of the modem enterprise's management and administration. Because the scale of enterprise was enlarged continually, the organization structure has become complex day by day. Meanwhile, there are many new difficulties about the group's internal management. Losing control on finance is one of the biggest problems that confused the group. Sometimes, the financial control was too strict to elaborate the organization's flexibility, called "together but not regiment". Sometimes, the power of financial control was too scattered, called "regiment but not together". The sub-company was often out of control, the whole advantage of group can't be embodied. All of these brought the new challenge to the group's financial control. Thus, some new internal control measures, such as corporation governance, budget control, performance evaluation ect., came into being. Most of enterprise group realized that budget should become the important mechanism to strengthen the financial control. But how does the enterprise group enhance the budget control's function?The full text was divided into four parts altogether. The first part was an introduction which introduced the study's background, the current situation of domestic and international research and the perspective of the research. The second part was the theory analysis of the budget control in enterprise group. Basing on the concept of enterprise group and budget control, this part deeply analyzed the characteristics of enterprise group and related theory. We tried to found the theory basement for the choice of budget control mode in the enterprise group. The third part analyzed how to select the different budget control mode in the enterprise group. Before we made the choice, we should know the principles and factors which could influence our decision. Then knowing these, we analyzed the advantages and disadvantages of each control mode, and put forward the selection strategy. At last, we set a successful enterprise group's budget practice as case to illustrate. In this part we choosed Transfar Group as case to discuss how to carry budget control into execution and to integrate the group's resource concretly.Basing on the characteristics of enterprise group and drawing upon the advanced budget control theory abroad, this thesis was first to do ten theoretical analysis on budget control mode according to the different mode of financial control, then analyzed the selection strategy concretely, afterwards illustrated a representative case to demonstrate the mode choice ,at last, put forwards some directive views and methods that can direct our country's enterprise group practice and embody our country's enterprise group character in budget control theory and practice. The purpose for our research is to perfect the budget control theory and to instruct the practice of financial control better.