| With the acceleration of economic globalization and integration,international exchanges and competition are further deepened,a large number of resources and information flow to enterprises,which brings unprecedented opportunities and challenges to enterprise operations.In response to the increasing external competition,domestic enterprises are gradually developing towards collectivization and scale,and a number of group enterprises with considerable scale and strength,good development prospects and international competitive advantages have been formed.In recent years,owing to the fierce competition in foreign markets and the rising domestic costs,a series of special and complicated corporate financial problems and governance problems have emerged in the development process of domestic group enterprises,which have led to the situation that the management quality and benefit of group enterprises are not high and the business risk control is not strong.Under this background,group enterprises,especially traditional manufacturing enterprises,how to choose an appropriate financial management and control model based on the market characteristics of the industry and its own reality,and how to build and strengthen the core competitiveness of group enterprises to meet the efficient and delicate management requirements of modern enterprise groups have become major challenges that need to be solved urgently.As a traditional private manufacturing enterprise,HG Group has experienced the development process from small workshop processing to large-scale production in factories to diversified operation of enterprise groups.After years of exploration,it has formed a set of centralized financial management and control system with its own characteristics.Since the establishment of the group company,with the continuous expansion of the company’s business scale,the company has increasingly shown the characteristics of numerous branches,a wide range of industries,a complex organizational structure,and scattered business locations.This physical and spatial distance has objectively formed a certain difficulty in group management and control,making the original centralized financial management and control model unable to meet the requirements of the group company’s refined management and high-quality development.This thesis makes an in-depth analysis of the current situation and existing problems of HG Group’s implementation of the centralized financial management and control model by means of case studies and field research methods,it is believed that the current centralized financial management and control model of HG Group restricts the company’s development vitality,resulting in unreasonable financial organizational structure configuration,low financial standardization,imperfect accounting system and low level of informatization.In response to the above problems,this thesis proposes optimization measures such as optimizing the financial organizational structure,setting up a financial sharing center,promoting the construction of group accounting standardization,establishing a comprehensive budget management system,and strengthening the construction of financial information.On this basis,it is concluded that the core of the effective implementation of the centralized financial management and control model is to adhere to the company’s development strategy and business goals as the guide,the focus is to improve the quality of personnel,and to form a high-quality financial talent team.And also it is necessary to increase the construction of informatization to provide strong support for the construction of the financial management and control system.With the help of the research in this thesis,it is expected to provide some enlightenment and advice for the optimization of HG Group’s financial centralized management and control model,and provide references for the construction and optimization of the modern financial control system,which have the same type of group companies in China. |
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