Research On Optimization And Application Of Financial Management And Control System Of Group A

With the group-based and diversified development of domestic enterprises,the previous financial management model has gradually been unable to meet the management and control needs of major groups.More and more enterprises choose to build financial shared service centers to realize enterprise financial information management and help The smooth transition from financial accounting to management accounting and strategic accounting has strengthened the Group’s financial management and control capabilities to effectively improve and prevent the company’s operational risks.Based on the above background,this paper systematically studies the theoretical knowledge of financial management and control,takes Group A as the case study object,and starts from five aspects: comprehensive budget management,fund management,investment management,financing management,and financial information management.For the problems and deficiencies existing in the financial management and control process of Group A,a financial management and control index evaluation system was constructed and applied and evaluated for Group A,so as to put forward corresponding optimization suggestions.This paper first briefly introduces the basic situation,organizational structure and operation status of group A.Secondly,according to the current situation of Group A’s financial management and control implementation,five important directions are selected to conduct in-depth research and analysis on its development and construction process and current problems.Then,based on the current situation of Group A’s financial management and control,combined with the industry characteristics of Group A,appropriate financial management and control evaluation indicators are screened,and the weight of specific indicators is determined through the expert scoring method to complete the construction of Group A’s financial management and control evaluation system.Finally,the financial management and control evaluation system was applied in Group A from 2018 to 2020,and after evaluating its implementation status according to the comprehensive score,corresponding optimization suggestions were put forward.Through research,this paper finds that Group A currently has problems such as too conservative budget formulation,low budget completion rate,high debt ratio,and high debt risk.In response to these problems,it proposes to optimize the overall budget management organizational structure,scientifically carry out budget preparation,and strengthen comprehensive Budget execution supervision,improvement of the budget management incentive assessment system,innovation of fund management models,combination of fund management and budget management,appropriate adjustment of capital structure,emphasis on debt capital risk management,rational allocation of investment portfolios and other optimization suggestions.This paper hopes to provide an effective reference for Group A to evaluate the effectiveness of its own financial management and control implementation through this research,identify the direction of system optimization,improve the group’s management and control capabilities,and ensure the healthy and stable development of the company.