Research On Optimization Of Fund Management Internal Control Process Of GT Enterprise Group Based On The Settlement Center Mode

In recent years,the capital management events in the capital market,has caused huge losses to the enterprise,and caused great concern of the market parties.Due to the high risk of capital management and its important role in the development of enterprises,to strengthen the centralized management of group enterprise funds has become a trend.Strengthening the centralized management of funds of enterprises,contribute to the realization of scale effect of capital management and synergies,enhance the overall strength and market competitiveness of the enterprise group,which can help the enterprise achieve sustainable development.Based on the theory of internal control theory and centralized management of funds,this paper takes GT Enterprise Group as an example and uses Case Study method to analyze the current situation of capital management of GT enterprise group and the problems existing in the internal control process.According to the development of vision and operation group,combined with the theory of centralized management of funds,the enterprise should strengthen the centralized management of funds,the establishment of funds management mode of settlement center.Based on the GT corporation existing processes and business characteristics,according to the theory of internal control,the enterprise group should optimally design the internal control processes of GT enterprise group fund management fund mode under the settlement center,such as the capital budget management,bank account management,cash management,revenue management,payment management and other five business modules so on.Fund management internal control activities is an important measure to ensure the safety of funds and avoid the risk of capital,which is an important factor affecting the long-term stable development of enterprises.At last,in order to realize the centralized management of funds,and improve the enterprise to optimize the existing fund management internal control process,the paper puts forward measures to ensure the implementation of the internal control process,providing a useful reference to internal control process of cash management should be built on the enterprise group,which further promotes the capital management level of GT group.