A Study On Zhuzhou Smelter Group's Financial Management By

In the modern enterprise system, financial management penetrates and passes throughout all activities of economic management. Financial management departments should insist the basic principle of combining the "Power","Responsibilities" and "Profits", carries on the financial centralism calculation, the centralism decision-making support and the financial centralism control.must consummate the internal inspection and the rewards and punishments system unceasingly, and is clear about the related responsibility department and personnel's basic responsibility and the corresponding right. This research selects the Zhuye group financial management pattern to conduct the research, combines the Zhuye group's actual management condition, and proposes suitable financial management pattern which the Zhuye group needs in present development stage. This financial management pattern can ensure enterprise group normal and benign operation. Its essence is to rationally restraint each financial operation and the behavior of the enterprise group in entire management process.First, the paper has analyzed the Zhuye group the existing financial management problem, summarized that the Zhuye group's management of the fund pattern is still a traditional pattern, lacked of the position matching with the authority in personnel management, appeared the problem of budget management disaccord with management activities, and so on. According to the analysis of the financial management pattern's factors and the financial management's content, the Zhuye group financial management pattern must adopt the melts-like financial management pattern in general. The group should use the pattern of decentralization financial management pattern in the Lead refinery and so on other seven plants, but use the melts-like financial management pattern in other subsidiary companies. It should centralize the financial personnel management, the management of the fund, and the budget management in the Melts-like financial management pattern.Then, the paper elaborates the financial management pattern design from three aspects of fund,financial accounting and operation. Firstly, the fund is intensively managed. Secondly, the personnel of financial accounting are uniformly administrated. Lastly, the budget management is carried on wholly. Using the financial and non-financial resources in the internal various departments and units of group, it can use the management functions of plan, organization, control and leadership in the budget period, optimize the general objective in budget period management for purpose, and form the executive system design of the Zhuye group budget management.Finally, the paper has discussed the effect appraisal and the measure of implementing the new financial management pattern. The new financial management pattern changed the previous phenomenon that the personnel mainly obeyed the sub-company or subsidiary company operator, and turned the investment decision center, the resources deployment center, the message center, the system center, the monitoring and the examination center to the group headquarters. The sub-company or subsidiary is turned to the profit center. This research summarized safeguard mechanisms which have been implemented in the new financial management pattern: Various departments coordinate together, and realize the management integration; The enterprise leadership takes seriously and supports, and forces the advance of the new pattern; Establish finance monitoring mechanism, and consummate the inside enterprise control system; Value ability training of financial personnel, and promote vocational level.The paper provides a foreshadowing for the Zhuye group to move toward the advancement and the internationalization. Simultaneously, it can also provide a reference value to the large developing enterprise group. It has an important practical significance for our country's enterprise group to straighten out the financial relation, strengthen the financial control, and enhance effectiveness of operation.