The Study Of Finance Control On Enterprise Group

Since the beginning of reform and opening up, there have been a large quantity of enterprise group which have equal scale and real strength and good foreground formed, playing an increasingly important role in our country. In the meanwhile, because of more complicated organization, finance control problem has become a strong hurdle which impedes the scale expansion of enterprise group. Thus put the financial control into an important position effectively and as soon as possible to raise the level of financial management of enterprises group has become the most urgent task. According to this, this text carries on a preliminary study to discuss the core issues that how to construct financial control system of enterprise group.This text regards the control of parent company's finance to subsidiary as the point of research, puts forward that Chinese enterprise proup should carry out the composite model that takes centralization of financial rights as dominat factor. By analyzing the problems that existent in the finance control of enterprise group in our country, this text consideres that the enterprise group should take its strategic target as guidance, introduce an overall budget management in particular, draw up scientific finance system, put funds centralized management into practice, perfect performance evaluation system, and set up a strong operational, scientific, timly finance control system of enterprise group.The innovations in this paper are as follow: 1. This text suggests to establish the budget management and organization system which adapted to most enterprise group, designs the corresponding budgetary planning and procedure,and puts forward strategies and measures to strengthen overall budget management.2.By analyzing and evaluating the existing several advanced performance evaluation method, this text considers that performance evaluation system of enterprise group in our country should combine the modle of Balanced Scorecard based on Performance Evaluation of State-owned Capital , introduce Economic Value Added at the same time , and combine these three performance evaluation system under different circumstances.