【正文】 rating performance is a matter to control the empty words. As for the ex post facto control, although based on the yearend assessment of the needs and to get some attention, they can still profit in the annual plan, based on the relevant accounting information barely supported by whom, but the effects are pretty effective. Since the ex ante control may not be effective, so subordinate enterprises throughout the implementation process of decisionmaking are largely outside the core business of financial control, divorced from the core business of financial control. Modern enterprises themselves do not establish a parentsubsidiary link up the financial control mechanisms, financial control their own ways, the parent pany of the modern enterprise can not e to the unified arrangement of a strategic investment and financing activities, the group blindly expand the scale of investment, poor investment structure, external borrowing out of control, financial structure is extremely weak, once the economic downturn or product sales are sluggish, there barriers to capital flows, the Group into trouble when they bee addicted. An internal financial assessment indicators are too single, not fully examine the performance of subsidiaries. A considerable number of modern enterprise39。s development strategy, fully reflects the pany39。然而，隨著現(xiàn)代企業(yè)投資規(guī)模的擴(kuò)大和延伸，投資增長(zhǎng)水平，現(xiàn)代企業(yè)財(cái)務(wù)管理變得日益迫切。很長(zhǎng)一段時(shí)間，中國(guó)的企業(yè)組的凝聚力是不是強(qiáng)，各自在集團(tuán)數(shù)組子公司，可以不玩的整體優(yōu)勢(shì) 。連同一個(gè)財(cái)務(wù)管理系統(tǒng)的所有功能分析和評(píng)價(jià)。從企業(yè)內(nèi)部管理和財(cái)務(wù)控制目標(biāo)的角度是其業(yè)務(wù)的合法財(cái)產(chǎn)。相反，當(dāng)金融決策權(quán)力的附屬公司過(guò)大時(shí) ，容易導(dǎo)致以金融決策的盲目和失誤，不僅是本集團(tuán)的員工參與市場(chǎng)競(jìng)爭(zhēng)，沒(méi)有行使任何決策的作用，但也將成為競(jìng)爭(zhēng)對(duì)手向市場(chǎng)提供競(jìng)爭(zhēng)信息的一個(gè)工具，阻礙了企業(yè)的進(jìn)一步發(fā)展。內(nèi)部財(cái)務(wù)考核指標(biāo)過(guò)于單一，不能完全檢查子公司的表現(xiàn)。一些現(xiàn)代企業(yè)尚未超過(guò)某條鏈路之間的合同關(guān)系進(jìn)行資本經(jīng)營(yíng)，其實(shí)質(zhì)仍然是行政命令，虛擬企業(yè)集團(tuán)內(nèi)各成員的共同形式仍然嚴(yán)格劃分勢(shì)力范圍，難實(shí)現(xiàn)資金集中管理，統(tǒng)一部署的大集團(tuán)，大資金是很難發(fā)揮作用。其次，什么審計(jì)責(zé)任。擁有該附屬公司造成顯著影響，母公司必須保持高度的集中控制和管理權(quán)，甚至部分，三權(quán)分立必須被局限于集中的范圍內(nèi) 。一般來(lái)說(shuō)，企業(yè)在發(fā)展的早期階段相對(duì)簡(jiǎn)單的操作，使用財(cái)務(wù)集中控制模式，可以更好地發(fā)揮同樣的決策和資源整合優(yōu)勢(shì)，在同行業(yè)中創(chuàng)造了一個(gè)規(guī)模。財(cái)務(wù)與會(huì)計(jì)監(jiān)管熱點(diǎn)回顧 [M]。中國(guó)和外國(guó)的企業(yè)家， 2020，（ 06） [7]江鋒泰。完善企業(yè)財(cái)務(wù)控制 措施，企業(yè)會(huì)計(jì)核算 [J]， 2020 [6]黃熙。實(shí)行擴(kuò)張戰(zhàn)略，企業(yè)傾向于更靈活的分散型控制模式，以適應(yīng)市場(chǎng)發(fā)展的需要，實(shí)施 緊縮型公司的經(jīng)營(yíng)策略，所有主要的金融活動(dòng)必須嚴(yán)格控制，從而強(qiáng)調(diào)集權(quán)公司混合策略的實(shí)施，應(yīng)該根據(jù)各子公司的特點(diǎn)，采取不同的控制模式操作。企業(yè)采用多元化，因?yàn)槊總€(gè)子公司所在的行業(yè)不同，各子公司之間的業(yè)務(wù)聯(lián)系比較小，難以推行現(xiàn)代企業(yè)集成集中控制，因此所有附屬公司的財(cái)務(wù)控制，應(yīng)給予適當(dāng)?shù)氖跈?quán)。 從集團(tuán)層面的角度來(lái)看，母公司的附屬公司相關(guān)的控制是嚴(yán)格控制的公司，要嚴(yán)格控制相對(duì)控股子公司的全資附屬公司的控制，因此，母公司的全資附屬公司，集中控制，質(zhì)量控股附屬公司及一間附屬公司的任何股份的權(quán)力系統(tǒng)的分離，對(duì)控股子公司的優(yōu)勢(shì)?，F(xiàn)代組織每年在不同形式審核，已成為一個(gè)固定的程序，但因?yàn)榈膬?nèi)部審計(jì)人員及經(jīng)審核的實(shí)體在同一水平，從而在該公司的財(cái)務(wù)問(wèn)題也沒(méi)有得到的底部，只是一個(gè)形式，并打算走過(guò)場(chǎng)。如果企業(yè)，尤其是在現(xiàn)代企業(yè)的財(cái)務(wù)管理和會(huì)計(jì)核算 工作混合在一起，很可能造成更大的財(cái)會(huì)工作中“剛性”運(yùn)行更“靈活”的財(cái)務(wù)管理，會(huì)計(jì)，財(cái)務(wù)上難以擺脫長(zhǎng)期強(qiáng)調(diào)管理清淡局面。由于事前未必能有效控制整個(gè)實(shí)施過(guò)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。 此外，現(xiàn)代企業(yè)財(cái)務(wù)管理系統(tǒng)適合需要的市場(chǎng)經(jīng)濟(jì)，金融的控制和靈活性的原則，有沒(méi)有有機(jī)統(tǒng)一。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(guò)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。 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。 1 前言 隨著中國(guó)加入 WTO，中國(guó)的企業(yè)集團(tuán)必須在世界舞臺(tái)上，發(fā)達(dá)國(guó)家與跨國(guó)公司競(jìng)爭(zhēng)。 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。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 cont