企业集团财务控制问题与对策研究1.doc

摘 要 经过改革开放的三十多年以来，我国的经济取得了巨大成就，社会主义特色道路的发展取得了举世瞩目的成果。改革开放之后二十年来企业集团这一组织形式也逐渐登上我国的经济舞台，在经济全球化，市场一体化的今天，企业集团作为新的经济组织形式成为了我国特色社会主义经济建设的重要力量。然而一个企业，一个集团的发展归根到底是财务资金的扩大化的发展，因此对企业集团财务的控制可以说就是对这个企业发展的控制，直接影响到了这个强企业集团的兴衰成败，然而由于我国的企业集团的发展较晚，且我国的市场经济结构复杂再加上我国的管理制度相对落后，我国的企业集团在财务的控制上还存在很多问题。如企业在资金分配上不合理，企业监管制度存在诸多漏洞，财务管理上信息化的水平跟不上企业的发展，及对信息的准确性把握不够等。本文首先通过对我国企业财务制度的发展探讨，然后分析了国内外企业集团财务控制的现状及存在的问题，重点分析了我国企业集团财务控制各方面存在的问题，以及这些问题的成因，再次针对以上问题提出个人的见解及解决之道，最后通过对目前经济形势的分析展望企业集团在财务控制问题上的发展与展望等，多层次的对企业集团财务控制问题与对策进行了论述。 关键词:企业集团；财务控制；财务控制模 Abstract After the 30 years of reform and open policy, our country’s economy has made great achievements, the development of with Chinese characteristics road have achieved remarkable results. In 20 years after the reform and opening policy, the organization form of enterprise groups also gradually step up to our economic stage, today in the economic globalization and the market integration, enterprise group as the new economic organization form to become important strength of our country socialist economic construction. However a enterprise, a development of the group in the final analysis is the financial capital of extension of the development, so the financial control of enterprise group say that is the control of enterprise development, directly affecting the strong enterprise groups prosperity and decline success or failure, but because our country enterprise development of the group is late, and our countrys market economy of our country complex structure plus management system is relatively backward, our country enterprise group in financial control has many problems. Such as enterprise in the capital allocation is not reasonable, enterprise supervision system has many loopholes, on the level of financial management information to keep up with the development of the enterprise, and the accuracy of the information is not enough to grasp. This paper first analyzes the development of enterprise financial system discussed, and then analyzed