【正文】 在企業(yè)集團(tuán)財(cái)務(wù)控制 [J]。 參考文獻(xiàn)： [1]漢威模具。 從發(fā)展階段的角度來(lái)看，現(xiàn)代企業(yè)在不同的發(fā)展階段，為了滿足業(yè)務(wù)發(fā)展的需要，將采取不同的模式，財(cái)務(wù)控制。為了保持和提升核心競(jìng)爭(zhēng)力的現(xiàn)代企業(yè)不同程度的一間附屬公司的重要性，應(yīng)采取不同的控制模式。這的審計(jì)不但沒(méi)有行使任何監(jiān)督的作用，在一定程度上鼓勵(lì)少數(shù)工作人員的違法違紀(jì)行為。 在現(xiàn)代企業(yè)基金的運(yùn)作的違規(guī)行為 目前，現(xiàn)代企業(yè)基金的運(yùn)作存在以下問(wèn)題：首先，一個(gè)嚴(yán)重碎裂的現(xiàn)代企業(yè)資金。 現(xiàn)代企業(yè)自身沒(méi)有建立母子公司財(cái)務(wù)控制機(jī)制，財(cái)務(wù)控制自己的方式連接起來(lái)的 現(xiàn)代化企業(yè)，母公司不能來(lái)的戰(zhàn)略投資和籌資活動(dòng)的統(tǒng)一安排，該集團(tuán)盲目擴(kuò)大投資，投資結(jié)構(gòu)不佳，失控的對(duì)外借款規(guī)模，財(cái)務(wù)結(jié)構(gòu)非常薄弱，一旦經(jīng)濟(jì)不景氣或產(chǎn)品銷(xiāo)售不暢，存在資本流動(dòng)的障礙，本集團(tuán)陷入困境時(shí)，他們變得沉迷。如果在下屬企業(yè)，與幾個(gè)財(cái)務(wù)決策權(quán)力，然后臨時(shí)財(cái)務(wù)問(wèn)題發(fā)生在每一個(gè)級(jí)別總是報(bào)集團(tuán)的總部，并再?gòu)南聢?zhí)行的決定，使每一級(jí)的總部，所以很容易而錯(cuò)失市場(chǎng)機(jī)會(huì)。資本控制的控制是一個(gè)重要的屬性是財(cái)務(wù)控制的前提和基礎(chǔ)。與傳統(tǒng)的定義按照現(xiàn)代企業(yè)財(cái) 務(wù)控制，財(cái)務(wù)控制的概念是指“財(cái)務(wù)總監(jiān)（部門(mén)）通過(guò)金融法規(guī)，金融體系，金融規(guī)模，金融資本流動(dòng)（或日常財(cái)務(wù)活動(dòng)的規(guī)劃目標(biāo)，現(xiàn)金流）指導(dǎo)，組織，監(jiān)督和紀(jì)律，以確保財(cái)務(wù)計(jì)劃（目標(biāo)）來(lái)實(shí)現(xiàn)財(cái)務(wù)控制是財(cái)務(wù)管理或基本功能的重要組成部分，財(cái)務(wù)預(yù)測(cè)，財(cái)務(wù)決策，財(cái)務(wù)管理活動(dòng)。目前企業(yè)集團(tuán)在中國(guó)的發(fā)展不盡如人意，雖然有國(guó)家政策和體制的原因，但更重要的是其財(cái)務(wù)管理，特別是財(cái)務(wù)控制不足所造成的。 Enterprise Group Financial Control Theory and Its Implications, economics, dynamic [J], 2020 [4] Lu Jie. On the internal financial control system improvements and management of popular science (research and practice) [J], 2020 [5] Chen Chaopeng. Improve the corporate financial control measures, business accounting [J], 2020 [6] Huang Xi. On the Enterprise Group Financial Control [J]. Chinese and foreign entrepreneurs, 2020, (06) [7] Jiangfeng tai. Enterprise Group Financial Control Studies [J]. Marketing Week. Theoretical study, 2020, (08) 現(xiàn)代企業(yè)財(cái)務(wù)管理的探討 瑞安戴維森，珍妮古德溫 斯圖爾特，帕梅拉肯特 本文探討 現(xiàn)代企業(yè)正在成為中國(guó)經(jīng)濟(jì)發(fā)展過(guò)程中的一個(gè)重要的新 力量。s financial controls and management methods on the need for diversification, and this time, we need more subsidiaries in all aspects of and more authority, so that the financial control model of a modern enterprise gradually to decentralized development. In addition, the financial control model should be subject to the enterprise39。s staff to participate in market petition, failed to exercise any decisionmaking role, but will also bee a petitor to the market to provide a tool for petitive information, hinder the the further development of enterprises. One of the lack of financial control Financial control in accordance with the owner of intention, in accordance with relevant laws and regulations, systems and standards, through certain financial activities and financial relations, and financial activities to promote all aspects of the financial requirements in accordance with a code of conduct to conduct his activities. From China39。s capital, the formation of corporate business assets is funded by corporate property, then lost direct control over the funders in order to achieve itsCapital maintenance and appreciation of the goal, only through control of its capital manipulation of corporate assets in order to achieve the maximum capital value donors. The control of capital controls is an important property is the prerequisite and foundation for financial control. From the perspective of internal management of enterprises and its financial control target is the legal property of its operations. 3 China39。s financial circles. In short, the problem of exploration in our country has obvious practical significance. Clearly, China39。s financial management and financial control is a modern enterprise financial management of the link. Many of the modern enterprise by strengthening the financial control so that the Group significant increase efficiency, and even some lossmaking by strengthening the financial control of the modern enterprise to enable panies to achieve profitability. In this paper, expounding China39。s modern enterprises the main problems of financial control, based on the choice of financial control method was summarized and analyzed the content of the modern enterprise financial controls, the final resolution of the financial control mode selected key factors for the modern enterprise the improvement of financial control to provide a degree of meaningful views. 1 Introduction With China39。s modern enterprise financial controls are the main problem is to solve the problem of financial control method based on the choice of financial control method is the key financial control of the modern enterprise content is content, while the financial control method of choice is the ultimate ownership of the main factors that point, This train of thought here on the modern enterprise39。s modern enterprises the main problems of financial control At present, the modern enterprise is being China39。s current situation, the financial control of a modern enterprise mainly focused on ex post facto control, is often the lack of critical prebudget and to control things. Many modern enterprises, after a decision is in advance, for further financial control tended to focus on the annual profit plan, to meet on the development of a fullyear sales revenue, cost, target profit, and several other overarching objectives, without further specific decisionmaking technology to pile for control and management, according to the month, quarterly, annual financial budget. Therefore, the interim budget and thus difficult to pare ope