【正文】 rol. 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 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 development activities are consistent with the overall goal of maintaining the group as a whole. Financial control is a power to control one side of the side control, inevitably based on one or several powers. Financial control is essentially related to the interests of enterprises in the anization, the conduct of control, namely, by controlling 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 control has been our country39。s enterprises to pete in the international market, the leading force. In a market economy under the conditions of modern business success or failure depends largely on the Group39。s accession to WTO, China39。s financial control method were analyzed. 2. An overview of the modern enterprise financial control Internal control over financial control is an important part, is a subsidiary of parent pany control of an important part of its financial management system is the core of. The concept of modern enterprise financial controls in accordance with the traditional definition, financial control refers to the Financial Officers (sector) through the financial regulations, financial systems, financial scale, financial planning goals of capital movement (or the daily financial activities, and cash flow) for guidance, anization, supervision and discipline, to ensure that the financial plan (goals) to achieve the management activities. financial control is an important part of financial management or basic functions, and financial projections, financial decisionma king, financial analysis and evaluation together with a financial management system or all the functions. The modern enterprise39。s enterprises to pete in the international market, the leading force. In a market economy under the conditions of modern business success or failure depends largely on the Group39。s internal assessment targets only the amount of the contract amount and profit 2. regardless of the financial and accounting functions, institutional settings are not standardized At present, China39。s strategic thinking. The pany39。這是常見的國有企業(yè)集團(tuán)和民營企業(yè)集團(tuán)，共同困境。多余的建設(shè)和雜亂無章的引進(jìn)頻繁，小投資，分散的突出問題：財務(wù)管理混亂，導(dǎo)致經(jīng)常失去控制，浪費(fèi)錢的現(xiàn)象嚴(yán)重 。 現(xiàn)代企業(yè)的財務(wù)控制是投資者的所有權(quán)和法人財產(chǎn)權(quán)的基礎(chǔ)上的周邊本集團(tuán)的整體目標(biāo)，使用各種金融手段生成，成員企業(yè)的經(jīng)濟(jì)活動，調(diào)控，指導(dǎo)，控制和監(jiān)督，所以它管理集團(tuán)的開發(fā)活動維持集團(tuán)作為一個整體的總體目標(biāo)是一致的。 3 中國的現(xiàn)代企業(yè)財務(wù)控制存在的主要問題 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。 缺乏財務(wù)控制 根據(jù)與業(yè)主的意向，按照有關(guān)法律，法規(guī)，制度和標(biāo)準(zhǔn)，通過一定的財務(wù)活動和財務(wù)關(guān)系，和金融活動，促進(jìn)各方面的資金需求，按照代碼的行為進(jìn)行財務(wù)控制他的活動?，F(xiàn)代企業(yè)的內(nèi)部評估，有相當(dāng)數(shù)量的目標(biāo)只有量的合同額和利潤。其次，資本存量盤活的現(xiàn)代化企業(yè)不良結(jié)果。內(nèi)部審計 是現(xiàn)代企業(yè)集團(tuán)委托企業(yè)財務(wù)審計工作人員進(jìn)行檢查和監(jiān)督的過程，因此，核數(shù)師有一個重要的任務(wù)和責(zé)任。與本集團(tuán)的發(fā)展戰(zhàn)略，核心競爭力，核心權(quán)業(yè)務(wù)及在可預(yù)見的未來 的發(fā)展的關(guān)系，在一般情況下，影響不大的子公司，從提高管理效率，發(fā)揮他們的積極性和提高市場競爭中的應(yīng)變能力的角度來看，采用分散型的管理體系，更好的選擇。隨著公司規(guī)模，業(yè)務(wù) 領(lǐng)域和不斷開拓的持續(xù)擴(kuò)張，集中財務(wù)控制模式可以不符合該公司的財務(wù)控制和管理方法需要多元化，這時候，我們需要更多的子公司在所有方面的和更多的權(quán)力，從而使現(xiàn)代企業(yè)的財務(wù)控制模式逐步向分散化發(fā)展。北京：經(jīng)濟(jì)科學(xué)出版社， 2020 [2]林鐘高。企業(yè)集團(tuán)財務(wù)控制研究 [J]。在內(nèi)部財務(wù)控制系統(tǒng)的改進(jìn)和管理科普（研究和實(shí)踐） [J]， 2020 [5]陳潮鵬。穩(wěn)定戰(zhàn)略的實(shí)施通常是公司內(nèi)部的高度集中一些 。和集成業(yè)務(wù)，在一個單一的情況下，組內(nèi)的所有單位有很大的業(yè)務(wù)往來，財務(wù)控制，自然需要更高的集中度。 4 選定財務(wù)控制模式應(yīng)考慮的主要因素一般來說，現(xiàn)代企業(yè)財務(wù)控制模式選擇，主要考慮應(yīng)考慮以下因素：股權(quán)集中度，附屬公司母公司的財務(wù)戰(zhàn)略，組織結(jié)構(gòu)的影響程度 ，發(fā)展戰(zhàn)略，集團(tuán)規(guī)模。第一次正式的審計管理。（ 2）財務(wù)部門的財務(wù)規(guī)劃，財務(wù)管理，艱巨的任務(wù)，但在其任務(wù)規(guī)定，程序和時間要求更靈活的靈活，但假設(shè)，會計信息的收集，處理，報告和其他會計的工作，靈活性弱的工作任務(wù)，程序和時間要求更加嚴(yán)格和規(guī)范。至于事后控制，雖然基于年終考核的需要，并得到一些關(guān)注，他們?nèi)匀豢梢栽谀甓扔媱澲蝎@利，根據(jù)相關(guān)的會計信息，由誰來勉強(qiáng)支持，但效果都還有效的?；蜻^度分權(quán)，大分散財務(wù)控制的一間附屬公司，任其自由發(fā)展。從捐助者的角度來看，現(xiàn)代企業(yè)的本質(zhì)特點(diǎn)是由投資者和企業(yè)法人財產(chǎn)權(quán)的所有權(quán)和分離。 顯然，中國的現(xiàn)代企業(yè)財務(wù)控制是主要的問題是，以解決財務(wù)控制方法，基于財務(wù)控制方法的選擇問題是內(nèi)容的關(guān)鍵財務(wù)控制現(xiàn)代企業(yè)內(nèi)容，而的財務(wù)控制方法的選擇是在最終歸屬的主要因素，這一點(diǎn)上，這列火車，想到這里對現(xiàn)代企業(yè)的財務(wù)控制方法進(jìn)行了分析。在本文中，闡述了中國現(xiàn)代企業(yè)的主要問題，財務(wù)控制，根據(jù)財務(wù)控制方法的選擇上，總結(jié)和分析內(nèi)容的現(xiàn)代企業(yè)財務(wù) 控制，財務(wù)控制模式的最終分辨率選擇的關(guān)鍵因素，為現(xiàn)代企業(yè)財務(wù)控制的改善提供了一定程度的有意義的意見。s business strategy, all major financial activities must be strictly controlled, thus emphasizing centralization。 right with the Group39。 or excessive decentralization, a large number of decentralized financial control to a subsidiary, any of its free development. In addition, the modern enterprise fin