Study On The Establishment Of Internal Report System Basing On Enterprise Groups’ Strategic Management

With the increasingly fierce market competition, every enterprise must consider that how to seek long-term development and stand out from competition. The enterprise competition is exactly decision competition of company management layer and the competition of operating competition. Decision and operating management depends on information. Financial accounting and management accounting are both the information system of enterprises. Financial accounting provides financial report based on financial accounting standards required for shareholders, creditors and other stakeholders. Management accounting provides internal report. Internal report is designed by managers’unique imformation needs,including all aspects of business management. It provides information both for decision-making and evaluation as information support for management. However, compared with external report, the research of internal report system is relatively lack. Internal report hasn’t formed scientific and normative system either in theory or in practical application. That far cannot satisfy the information requirement of the enterprise strategy management. Based on this, this paper uses the organizational structure and strategic management theory as guidance to construct internal report system, in order to enrich internal report theory system. And it will provide useful information, which is related to strategy formulation and strategic decision, for managers in practice.Based on the relevant theories of internal report, organization theory, strategy management theory, the theory of the Balanced Scorecard and existing internal report system, the paper constructs the Internal Report System Basing on Enterprise Groups’Strategic Management.This paper regards the real estate development enterprises as the research object.Firstly Layered the enterprise according to the strategic level,and determine the various levels of the strategic goal and information needs. And then designing the internal reporting system framework and indicators. Finally, the internal reporting system framework is applied to practical, designing suitable enterprise group’s internal reporting system for a real estate development enterprise. And it finally comes to the conclusion and limitations.This report system makes the hierarchical classification according to different levels of strategic information needs. At the same time, the report system combines strategic planning, strategy implementation and strategy evaluation, realizing the internal report to fully reflect on the strategic information.The article also makes strategic target specific manifestation in the internal report, useing financial and non-financial double indicators to evaluate, which is a supplement to the previous internal report only useing financial indicators.The paper, on the basis of reference of existing research results, starts with the theory basis of internal report system. It utilizes the research method which combined with systematic analysis and comparative analysis, and combined with theoretical analysis and case analysis. In conclusion, it constructs the internal reporting system framework based on enterprise group strategic management, in order to provide new direction for the research of internal report system.