Research On Centralized Financial Management System Of State-owned Enterprise Groups:Take State-owned Enterprise Group C As An Example

Reform is the most powerful driving force to promote development.The reform of state-owned enterprises,especially the reform of mixed ownership of state-owned enterprises,has become the latest driving force to promote the progress of state-owned enterprises.By introducing private capital,investing in private enterprises,absorbing projects,scientific research achievements and technology,state-owned enterprises have formed a corporate group with multiple capital sources,large scale and advanced technology.At the same time,due to the complex capital source and the diversified operation formed by the integrated extension,the management level of state-owned enterprise groups is uneven,and there are many problems,especially in the financial management: the financial management structure is unreasonable,the comprehensive budget implementation is not in place,the coordination and communication mechanism is not perfect,the financial personnel management is not in place,and the effective finance is not available Supervision,etc.Therefore,on the premise of preventing the loss of state-owned assets,it is particularly important to build a centralized financial management system of state-owned enterprise groups that adapts to multiple sources of capital,realize resource sharing and improve the comprehensive competitiveness of state-owned enterprise groups.This paper introduces the theory of financial management and control system by referring to relevant literature,and summarizes and analyzes the current research situation of centralized financial management and control at home and abroad with literature reading method,which is the theoretical basis of this paper.At the same time,taking C state-owned enterprise group as the research object,by means of questionnaire,field investigation and interview,combined with the current situation of financial management and control of C state-owned enterprise group,this paper analyzes the existing problems and causes in the process of centralized financial management of C state-owned enterprise group.Referring to the theory of five elements of internal control,this paper makes clear the objectives and basic principles of financial management and improves the framework of financial management system To reconstruct the centralized financial management system of state-owned enterprise group C,we should optimize and upgrade the basic content of financial management,establish the mechanism of accounting information transmission,communication and coordination,and improve the supervision and inspection system of financial management.Finally,combined with the financial management objectives of C state-owned enterprise group,this paper puts forward corresponding safeguard measures for the centralized financial management of C state-owned enterprise group.Through the research of this paper,on the one hand,it can optimize and reconstruct the centralized financial management system of state-owned enterprise group C,improve the financial control level and comprehensive competitiveness of the group,on the other hand,it can enrich the theory of centralized financial management system of state-owned enterprises in China,and provide reference for more centralized financial management of state-owned enterprises.