Research On Financial Control Of Enterprise Groups Under The Integration Of Industry And Finance

With the rapid development of smart technologies such as the Internet+ and big data cloud platforms,the financial management and decision-making of many large enterprise groups have gradually shifted toward informationization and intelligence,and the establishment of standardized and efficient financial sharing systems has become the object of many companies to follow.Under this background,many companies have accelerated the pace of financial and business model reform and innovation,and strived to promote the development and improvement of management accounting theory and practice.They tried to promote the overall management and control capabilities of the group through the in-depth development of financial sharing services to industry-finance integration technology Comprehensive improvement.By participating in the field investigation activities of the 5th National MPACC Student Case Competition,we obtained field investigation information about the construction of financial informatization,adopted the method of combining theoretical research and actual cases,and selected Group C as the case study object,which was the SASAC The subordinate units of the super large construction company under management have participated in a number of domestic and overseas infrastructure constructions,and have formed a relatively complete financial sharing system foundation,and are gradually realizing the transition to business and strategic finance.However,it was found that there were some problems in the process of on-site investigation of C Group’s financial transformation and the construction of a new model of financial management and control:(1)lack of overall management and control planning for information construction;(2)lack of support for corresponding budget indicators for comprehensive budget management;(3)funding Poor management and control efficiency;(4)Human resource allocation is not perfect.At present,C Group is in the stage of development and improvement of shared information management to industry and financial integration technology.Only by fully utilizing the advantages of professional division of labor and information technology innovation and accelerating the establishment of the financial management and control system can C Group’s accounting function transformation and management accounting work be promoted.Effectively carried out.Therefore,in view of the above-mentioned problems found by C Group,this article first sorts out the domestic and foreign research status and related theoreticalbasis,and through the in-depth analysis of the development status and problems of C Group’s financial management and control,discusses the construction of C Group in the context of industry and financial integration The feasibility of the financial control system.This article optimizes the financial management and control model based on the integration of industry and finance from the following aspects:(1)Design of external organizational structure,strengthen organizational structure and personnel system construction,improve the construction of information management control platform;(2)Internal concentration System design,with comprehensive budget management,capital management,and internal financial risk management to solve problems at the group accounting level;(3)Design of external financial business processes,strengthen financial control of business,and highlight business-to-finance guidance;Financial management under financial integration proposes a relatively comprehensive and comprehensive optimization plan,and proposes corresponding safeguards.According to the relevant research and discussion in this article,I hope that it can provide new ideas for enterprise groups in related industries to realize the financial management and control model in the context of industry and financial integration.