【正文】 lling the financial activities of the assets, personnel actions, to coordinate the objectives of the parties to ensure that business goals. The modern enterprise financial control includes two aspects: the owner funded financial control and corporate managers financial control. From the donors point of view, the essence of the modern enterprise is characterized by investor and corporate property rights of ownership and separation. Investors will invest its capital to the enterprise after their capital bined with debt capital, constitute the enterprise39。s financial management and financial control is a modern enterprise financial management of the link. China39。s headquarters, and then from the headquarters down the implementation of the decisionmaking at every level, so it is easy to miss market opportunities. On the contrary, when the subsidiary of financial decisionmaking power is too large, they easily lead to financial decisionmaking blind and mistakes, not only for the Group39。s financial and accounting sector enterprises are usually joined together, such a body set up under the traditional planned economic system, still capable to meet the management needs, but the requirements of modern enterprise system, its shortings exposed. Manifested in: (1) financial services targeted at business owners, it is the specific operation and manipulation of objects is the enterprise39。s development strategy, core petencies, core business and for the foreseeable the future development of relations in general, a subsidiary of little impact, from improving management efficiency, play to their enthusiasm and enhance the resilience of the market petition point of view, using decentralized type of management system, a better option. From the anizational structure point of view, Utype structure is a typical centralized structure, and accordingly, its financial control model should also be authoritarian style. His an anic anizational structure, a more loose linkages between various departments, departments have greater flexibility in the anization structure, with decentralized financial control model is more suitable, while the Mtype structure belonging to phase Rongtype anizational structure, so the use of centralized financial control model can be used either decentralized model. From the operating characteristics of point of view, the different characteristics of the modern enterprise management, financial control mode selection will be different. And integration operations in a single case, all units within the group has a great business contacts, financial control naturally require higher degree of centralization. Enterprises to adopt diversification, because each subsidiary where the industry is different from the operational linkages between the various subsidiaries is relatively small, difficult to implement a modern enterprise integrated centralized control, and therefore the financial control of all subsidiaries should be given to the appropriate authority. From the development stage point of view, the modern enterprises in the different stages of development, in order to meet the needs of business development will take a different mode of financial control. Generally speaking, panies in the early stages of the development of small, relatively simple operations, using centralized financial control mode, you can better play the same decisionmaking and resource integration advantages in the industry has created a scale. With the continuous expansion o f pany size, business areas and constantly open up, Centralized financial control mode can not meet the pany39。s development strategy can be divided into stable angina strategy, expansiontype strategy, tightbased strategies and hybrid strategies. Enterprises at different stages of the strategic choice of a particular need for financial control in accordance with * a different pattern. Stable implementation of the strategy is usually within the pany can be a high degree of centralization of some。 hybrid strategy for the implementation of the pany, it should be operated according to the characteristics of each subsidiary to take a different control mode. References: [1] Han Wei mold. Finance and Accounting Review of regulatory hot spots [M]. Beijing: Economic Science Press, 2020 [2] Lin Zhonggao. Financial governance. Beijing: Economic Management Publishing House [M], 2020 [3] Yan Li Ye. Xu XingUS。目前，現(xiàn)代企業(yè)正成為中國企業(yè)在國際市場上的主導(dǎo)力量競爭。 1 前言 隨著中國加入 WTO，中國的企業(yè)集團(tuán)必須在世界舞臺(tái)上，發(fā)達(dá)國家與跨國公司競爭。無效的財(cái)務(wù)控 制，財(cái)務(wù)管理上的漏洞。 2 現(xiàn)代企業(yè)財(cái)務(wù)管理的概述 財(cái)務(wù)控制是內(nèi)部控制的重要組成部分，是母公司控制的附屬公司，其財(cái)務(wù)管理系統(tǒng)的一個(gè)重要組成部分，是核心。 財(cái)務(wù)控制是一個(gè)控制電源一側(cè)的側(cè)面控制，不可避免地根據(jù)一個(gè)或幾個(gè)權(quán)力。構(gòu)成企業(yè)的資本，投資者將投資其資本，給企業(yè)后，其資本與債務(wù)資本相結(jié)合，形成企業(yè)業(yè)務(wù)資產(chǎn)的出資由公司財(cái)產(chǎn)，然后失去了對(duì)資助者的直接控制，以便實(shí)現(xiàn)維護(hù) itsCapital 升值目標(biāo)，只有 通過控制其資本操縱企業(yè)資產(chǎn)，以達(dá)到最大的資本價(jià)值捐助者。在市場經(jīng)濟(jì)條件下現(xiàn)代企業(yè)的成功或失敗，在很大程度上取決于本集團(tuán)的財(cái)務(wù)管理和財(cái)務(wù)控制是現(xiàn)代企業(yè)財(cái)務(wù)管理的環(huán)節(jié)。 此外，現(xiàn)代企業(yè)財(cái)務(wù)管理系統(tǒng)適合需要的市場經(jīng)濟(jì)，金融的控制和靈活性的原則，有沒有有機(jī)統(tǒng)一。從中國目前的情況，主要集中在現(xiàn)代企業(yè)財(cái)務(wù)控制事后控制，往往是缺乏關(guān)鍵的預(yù)算前和事中控制。由于事前未必能有效控制整個(gè)實(shí)施過程中的決策，讓下屬企業(yè)財(cái)務(wù)控制的核心業(yè)務(wù)外，在很大程度上是脫離核心業(yè)務(wù)的財(cái)務(wù)控制。 無論財(cái)務(wù)和會(huì)計(jì)職能，機(jī)構(gòu)設(shè)置不規(guī)范