A Group Company Financial Control Research

Enterprise group is the product of economic globalization and the development of market economy.The development of enterprise groups can reflect the comprehensive competitiveness of a country,and has become an important form of modern economic organization.The organizational structure system of enterprise group is huge,including subsidiaries,branches and subsidiaries.Each company has its own unique organizational structure and functional system,and the internal control activities of the group are very complex.Financial management and control is the core link of group management and control.In the fierce market competition environment,in order to enhance the core competitiveness of group enterprises,give play to the scale effect and synergy effect of enterprise groups,it is very necessary to establish and improve the financial management and control system of group enterprises.This paper takes a group company as the research object,at the same time,referring to the research results at home and abroad,combined with the actual situation of a group company,using the methods of literature analysis,questionnaire survey and qualitative and quantitative analysis to analyze and study the financial control of a group company,according to the ideas of putting forward problems,analyzing problems and solving problems,this paper makes an in-depth analysis of the current situation of financial control of a group company And put forward optimization suggestions.This paper first introduces the research situation at home and abroad and the research ideas and methods to be adopted,and then expounds the information asymmetry theory,principal-agent theory and synergy theory,which provides a theoretical basis for the study of financial control of group A.Through combining theory with practice,this paper introduces the current situation of financial management and control of a group company,and analyzes the existing problems of a group company from the aspects of fund management,asset management,budget management,financial personnel management,financial information management and internal audit supervision.It is found that a group company has low efficiency in the use of funds,irregular asset management,high risk of asset loss,and poor budget management There are some problems such as the lack of all staff participation,the single knowledge structure of financial personnel,the low level of financial informatization,and the mere formality of internal audit supervision.Aiming at the problems of financial management and control in group A,this paper analyzes the reasons,which include: capital pressure increases due to decentralized management and diversified investment,unsound asset management system,unsound comprehensive budget management system,low business level of financial personnel,lack of financial information sharing center,and lack of internal audit supervision.This paper puts forward relevant optimization suggestions for the financial management and control scheme of a group company,including:establishing a capital settlement center to improve the efficiency of capital use;establishing and improving the asset management system;establishing a comprehensive budget management system of a group company;creating a financial information sharing center;strengthening internal audit supervision,etc.By optimizing the financial management and control scheme of group A,it can effectively coordinate the conflicts of interests among different capital subjects within the group,promote the optimal allocation of resources within the group,and finally achieve the overall strategic objectives of the group.