Study On Optimization Of Financial Management And Control Mode Of Parent-Subsidiary Company Of Group A

With the development of economic globalization,cross-regional and cross-domain group enterprises are gradually emerging in China.In recent years,conglomerates have realized that conglomeration can bring a series of benefits,such as the expansion of enterprise scale and the upgrading of industrial chain,so it develops rapidly.However,China's enterprise group development time is late,management,financial and other aspects of the control mechanism is not perfect,group enterprises are facing many difficulties.Among them,the most prominent and important contradiction is the rapid development of enterprise group and the inconsistency of internal mechanism.At the same time,the mode of financial management control in the internal management mechanism of enterprise group needs to be improved urgently.Therefore,the group enterprises need to adopt a scientific financial management control mode,strengthen the financial management control of parent and subsidiary companies within the group enterprises,seize the opportunities brought by economic globalization,and realize their own considerable development.Although there are many studies on financial management control mode at home and abroad,most of them still stay in the traditional static research mode,and do not better combine the changing internal and external environment of group enterprises with the financial management control mode.Based on the changing internal and external environment of parent and subsidiary companies,this paper explores the optimization of financial management control mode and mechanism,which has a certain reference significance for the dynamic optimization of financial management control mode of parent and subsidiary companies.Based on incomplete contract theory,principal-agent theory and internal control theory,this paper explores the implementation and influencing factors of the financial management control mode of parent and subsidiary companies of Group A in combination with the case of Group A.After studying the related theories and models of financial management control mode and mechanism,this paper takes Group A as an example to analyze in detail the problems and causes faced by parent and subsidiary companies in financial management control mode.On this basis,through the analysis and research of the financial management control mode,further explore the optimization measures of the financial management control mode of parent and subsidiary companies of Group A.By means of literature analysis and case study,this paper holds that the financial management control of parent-subsidiary companies should not be shackled in a certain mode,and that the external environment and internal strategy of parent-subsidiary companies should be fully taken into account,so as to dynamically adjust the financial management mode and mechanism.The parent and subsidiary companies of the group should take the financial management control mode as the starting point,and optimize the financial management control mode with the support of the comprehensive budget management,financial management control system,financial management control process and financial information system of the group enterprise.At the same time,exploring and studying the control mode and mechanism of financial management of Group A,we can find that the control mode and mechanism of financial management differ from enterprise to enterprise.Different types of enterprises need to choose different control mode and mechanism of financial management,and constantly adjust them in the process.It requires enterprises to constantly renew their concepts,start with budget,system,process and information management,and constantly find a suitable model for the financial management control of parent and subsidiary companies of the group.