A Research On The Financial Risk Management-oriented Pattern Of Financial Management And Control In Enterprise Groups

In the35-years’ reform and open-up, a large number of enterprise groups set upwith the developing of market economy. With the expansion of enterprise’s scale,how to control each member’s priorities becomes a primary problem for groupmanagement. The operating management and control is relatively centralized so itwill cause the loss of autonomy and innovation. The strategy management and controlis relatively decentralized and it will lead to insufficient control strength ofheadquarters. Therefore, financial management and control pattern emerges at theright time. From the target of group financial management and control, most of theenterprises ignore the risk existence when they pursue business performance. But theexistence of financial risk may lead to a default event, capital chain breaking and evenbankruptcy of enterprises.Based on the analysis and comparison of the centralized, distributed andcompatibility financial management and control pattern, the article comprehensiveanalyzes the current economic situation and risk profile of enterprises in our country.Combined with the related research of financial risk management, the articleestablishes the enterprise group concentrated financial control pattern based onfinancial risk management. The model is based on computer network system, andregards funds centralized accounting system and funds pool system as the core. Themodel adds information technology support department， internal control department,financial personnel control department, macro research department, the internal auditdepartment and the performance evaluation system aiming at all possible risk torealize the comprehensive control of the funding, personnel and cash flow.Finally, we find that excessive investment exists in some enterprise groups and itleads to the increasing of financial risk level through the study of Hai’er enterprise’sfinancial management and control model. Specific advice is given for this kind ofphenomenon. Therefore, it is a certain reference for the enterprises in or about to themature period to establish the financial risk-oriented pattern of financial managementand control model.