|
Enterprise group as the advanced organization form of modern enterprise, its development conforms to the objective laws of economic development, ability in socialization big production enterprises limited scale proposed the stern challenge and the increasingly fierce competition in the market against the risk to the enterprise put forward challenges the two big background, has a reasonable adjustment of industrial structure, to enhance the market competitiveness, through the realization of economies of scale to help the government improve macro-control, promoting progress in science and technology. Science and technology quickly into productivity, positive role.However, gradual development and is becoming more and more manifest. Because of the modern concept of financial management of enterprises the time value of money, the risk value and the opportunity cost has not yet formed, so that enterprises in the financial management and control process, unable to realize the target of financial resource allocation and financial management system, financial management center, there is a lack of internal financial control of enterprise groups.This article’s research subject is mainly based on the perspective of corporate governance, the management center of centralized financial Jinfeng Industrial company limited as a case, the financial management center, the internal financial control of enterprise groups to carry on the thorough analysis, a detailed review on the theory of financial internal control of enterprise of literature, and the key points of internal financial problems in China’s enterprise group the financial internal control characteristics and status, as well as our enterprise group control analyze the layers of management center; financial internal control case analysis of essence of financial centralized Jinfeng Industrial company limited, Jinfeng Industrial company limited to understand the situation of financial centralized management center and the specific practice of internal financial control, the financial internal control deficiencies, and put forward the improvement measures the. Through this empirical analysis, so as to improve our enterprise group financial internal control countermeasures. Finally the improvement of financial organizations, improve internal control, formulate detailed budget, construction of financial information system advanced conclusions such as the enterprise’s crew, the strengthening of internal audit, improve the internal control self-assessment.
|