Research On Financial Management And Control Of Construction Enterprise Group

Construction industry is a pillar industry of national economy. As the economy and urbanization process accelerated, the construction industry has made great development. Faced with the external situation of constant growth of the construction enterprise group, subordinate company’s number increasing, as well as the fierce competition, the enterprise leaders have fully realized that only by strengthening the enterprise internal management, improving enterprise’s own quality and overall strength, can the company meet the challenges from all sides. Therefore financial management plays an important role in the enterprise, as the important functions of financial controls, of course it can not be ignored. But at present our country’s construction enterprises is not deep in financial control research, and no ready-made theories can draw lessons from. Therefore, in this case, the construction enterprise group is urgently need to a set a scientific and perfect financial control system to support it.In this article, on the basis of predecessors’ research theory, combining with the characteristics of construction management and the enterprise group management particularity, by using the principle of the management control system, through a comprehensive analysis of the various factors that influence the construction enterprise financial control, we take an overall planning and find a research idea as follows:Through the financial control foundation, the financial control content and control means to build the construction enterprise group finance control system. This paper argues that in the past research on financial controls only in terms of enterprise group, not for a specific industry to study the financial control. The construction industry has its industry characteristics, so this paper has both its theoretical and practical significance on the study of construction enterprise group. Furthermore, this paper introduces the heart-center control to financial control culture, whose study is much deeper than financial control which focus only on the level of humanistic management. Moreover, this paper will introduce the theory of produce-financial dual drive in the operation management, thus further developed the capital operation. Finally, the article flexibly combines the balanced scorecard and comprehensive budget management, which exert the advantages of both sides, then established a comprehensive budget management system based on the balanced scorecard. The author believes that this research will further enrich and develop the management and control theory of the construction enterprise, which will also has certain reference significance for improving the management of enterprise group.