Financial Control Case Analysis Of The AJ Company

With the constant development of the economy today,expanding the scale of the enterprise, all kinds of strategy is to promote the further deepen the reform of the enterprise, enterprise’s financial control condition whether accord with the requirement of enterprise reform and development,especially in from the planned economy to market economy reform in mature manufacturing industry is very important.In this paper,AJ company financial control condition as the analysis object,combined with AJ company a typical medium-sized casting enterprise itself particularity,on the one hand,with the state-owned enterprise the characteristics of the transition from planned economy to market economy,on the other hand with casting professional strong and is close to the listed company of the characteristics of the intermediate stage. According to the related theories of financial control and target,content,characteristic,basic method and so on.About AJ company background,introduces the organization structure and so on,from the financial system and budget management,performance evaluation and incentive control,risk prevention,internal audit aspects of AJ describes the present situation and problems of the financial control of the company,analysis of these problems and reasons.The main reason is the information lag,the system is not sound,the weakness of budget management,etc.Analysis on the existing problems,various AJ company to perfect the financial control measures are put forward.Such as perfecting the system of financial control,the balance performance appraisal and incentive schemes,implementation of comprehensive budget management,strengthen the capital budget,promote the informatization construction,perfecting the internal audit function,to set up a financial risk early warning and emergency plans.In this paper,the research to improve financial control has the same characteristics of industry provides a certain reference value.