DC集团财务管理控制体系优化-研究.pdf

Abstract The establishment of the financial management and control system for the group corporations is the precondition to control financial risk and ensure the efficiency of controls over their subsidiaries. The financial management and control system directly impacts on the implementation, success or failure of the corporate strategy. The author in his article reviewed and summarized the existing theory and research findings related to the financial management and control system, provided detailed analysis for the profile and the current situation of the financial control system of DC Group, designed the survey questionnaire for the current situation of the financial management and control system of DC Group, and analyzed statistically the survey results, based on these results, the author proposed the corrective solutions and an optimized model of financial management and control system for the DC Group. The analysis results showed that DC Group has the following problems in the financial management and control system: mismatching between its structure and power of concentration separation system; unsuitable fiscal management; incomplete fiscal control methods; deviation between performance appraisal and incentive restraint effect; fiscal control environment needs to be improved. Referring to the above problems and considering the current industrial development orientation and middle-long-term development strategy of the group, the author proposed the principles for setting up a better financial management and control system in DC Group: First, based on the characteristics of the industry, with a view to the requirement by the