Enterprise Groups, The Three-tier Accounting Entity Funds Management Control To Explore

Along with China' s rapid development of enterprise groups in recent years, the number and scale of groups has being becoming large, but some problems still exist, especially in China after entering WTO. Facing international competition under economic globalization, China's enterprises Group faces new challenges. With the continuous expansion of the scale of business and organizational structure and management structure of the increasingly complex levels, an enterprise groups often set up many subsidiaries and holding companies with parent companies, subsidiaries, grandson and the main offices of multi-entity of accounting. No-control of subsidiaries' management will be directly related to the life and death of enterprise groups. Therefore, how to correctly handle the financial management relationship of multi-accounting entities of group via financial system, how to strengthen internal control of multi-accounting, and giving full reins to advantages of group, and effective integration of the Group resources, have become an important issues of enterprise groups' exploration and practice.Capital control is the key of internal control, the capital control in theoretical and practical aspects of the study and exploration in a single accounting entity has been relatively comprehensive. And the research of the capital management control and practical application of multi-accounting entity is still relatively rare, and there are many out of management control and failure of the operation on the internal capital control of management in reality Enterprise Group. Under such circumstances, the capital control of three-tier accounting entity was discussed in the dissertation.In this paper the structure of discussion is divided into six parts:For the first part of the introduction, the paper presents reasons of capital control of the three-tier enterprise accounting entities.In the second part, this background of study, ideas and practical significance and method of research and structures are explained.In the third part, the research review of capital control and practice of the status. In this part, evolution of theoretical study on capital financial management control and internal control and practical conditions were reviewed.In the forth Part, the analysis on theoretical basis of capital control and related elements of three-tier accounting entities. The capital management control meaning, application characteristics and classification of the three-tier accounting entities was introduced. In the meantime, and basic theory of capital financial control (control theory, the principal-agent theory, the theory of corporate governance and stakeholder theory) and the influence of capital control give more detailed analysis and explanation.In the fifth Part, analysis on the system of operation about capital management and control in the three-tier of accounting entities. This part focuses on business processes, important control link and capital management system in the three-tier accounting entities. Contrast of operating mode of forms and examples of capital control in the large foreign. Application mode of capital financial management and control is analyzed and discussed. In order to master operating conditions of capital management control in the three-tier accounting entities. Finally, controls restrictions elements of capital control in the three-tier accounting entities are analyzed and discussed.In the sixth Part, a case of capital control. Based on the explanation of capital control theory, in order to more clearly understand the relationship between the control theory and the three-tier accounting entities, the course of operation of the capital control system, the main several processes of capital control in the case are analyzed, and some inspirations have been presented.In the seventh Part, the paper conclusion. Based on capital control theory, The operating system of capital management and control in the three-tier accounting entities is discussed. The actual case of capital control is analyzed and the views is coming up below:1. In capital management control system of three-tier accounting entities, setting a reasonable scientific capital operation process is source of the effective implementation of capital controls.2. In the environment of three-tier accounting entities, application of information technology is an important basis for efficient implementation of the work to ensure the overall financial management and control system. 3. Make full use of the framework process plays as the supporting rules of capital management control in three-tier Enterprise Group in order to quickly and efficiently implement financial management and control system.