Research On Financial Management And Control Of Enterprise Group

In the development of enterprise groups in China,this company has the complex organizational structure, the larger the company, the management problem often occurs in the parent subsidiary company of group company. The company must want to do a good job of financial management work in carrying out the management work, the work is carried out in order to make the company’s finance to achieve maximum value, the current group of companies must be strict control of the subsidiary’s financial work in the development process, to avoid the enterprise meet the financial risk, so as to effectively handle the management problem.Group company to do the financial control work can provide basic guarantee for the company’s internal management, but also can prevent and deal with all kinds of financial risk. Compared with single enterprise encountered financial risk, financial risk group company encounters great harmfulness, this risk may be because financial activities are not standard caused by other factors, may also be a risk issued, also may be because the principal-agent relationship between the group of companies is relatively complex, causing the subsidiary company can not carry out financial activities in accordance with the parent company requirements and risk. Financial activities in the control of parent subsidiary corporation must devote sufficient attention to these risks, so as to ensure the realization of the healthy development of the company.Based on this, the financial activities in control group company subsidiary, relates to the content mainly includes the following two aspects: one is to choose the best control methods with the actual situation of the company, can allocate financial rights between the parent company and the subsidiary company; two is in the implementation of financial allocation, the parent company can take effective measures to control subsystem the company’s financial activities.Based on the current situation enterprise group generally adopt type financial control mode which combines unification,therefore,this paper established the type of enterprise group financial control mode which combines unification parent-subsidiary financial control framework. In this framework,this paper stands in the Angle of the parent company enterprise group subsidiary company financial control content(that is,the subsidiary financial activities) the risks,and as the guidance,put forward the enterprise group subsidiary company financial control mode: financial activities process control beforehand control, supervision and evaluation afterwards( advance) and assigned personnel supervision.