【正文】 ancial control system suited the needs of a market economy, financial control and flexibility of principle there is no anic unity. If the subordinate enterprises, with few financial decisionmaking power, then the temporary financial problems occur at every level always reported to the Group39。s economic activities, regulation, guidance, control and supervision, so that it Management Group39。 ineffective financial control, financial management loopholes. In recent years, enterprise group39。s economic development in the process of an important new force. However, with the modern enterprise investment on the scale of the expansion and extension of the growing investment levels, the modern enterprise financial control is being increasingly urgent. This is mon in stateowned enterprise groups and private enterprise groups, a mon predicament. At present, the modern enterprise is being China39。s enterprise groups must be on the world stage to pete with TNCs from developed countries. At present the development of enterprise groups in China is not satisfactory, although there are national policies and institutional reasons, but more important is its financial management in particular, caused by inadequate financial controls. For a long time, China39。s financial control is in the investor39。s financial management and financial control is a modern enterprise financial management of the link. China39。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 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。目前，現(xiàn)代企業(yè)正成為中國(guó)企業(yè)在國(guó)際市場(chǎng)上的主導(dǎo)力量競(jìng)爭(zhēng)。無(wú)效的財(cái)務(wù)控 制，財(cái)務(wù)管理上的漏洞。 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。在市場(chǎng)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)。從中國(guó)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。 無(wú)論財(cái)務(wù)和會(huì)計(jì)職能，機(jī)構(gòu)設(shè)置不規(guī)范 目前，中國(guó)的金融和會(huì)計(jì)部門(mén)的企業(yè)通常是結(jié)合在一起，成立這樣一個(gè)機(jī)構(gòu)在傳統(tǒng)計(jì)劃經(jīng)濟(jì)體制下，仍然能夠滿足管理的需求，但現(xiàn)代企業(yè)制度的要求，它的缺點(diǎn)暴 露無(wú)遺。計(jì)劃經(jīng)濟(jì)下的“再輸出，光效高，再延伸，輕內(nèi)容，重 新輸入，光輸出”的慣性，使企業(yè)賬面的可用資金，盤(pán)活大，但實(shí)際結(jié)果盤(pán)活的余地小，從而影響到存量資金的效果。但在現(xiàn)實(shí)中，成為一種形式的審計(jì)工作，審計(jì)人員，無(wú)論嚴(yán)重與否，并不需要承擔(dān)責(zé)任，從而使審計(jì)監(jiān)督不足。 從組織結(jié)構(gòu)的角度來(lái)看， U 型結(jié)構(gòu)是一種典型的集中式結(jié)構(gòu)，因此，其財(cái)務(wù)控制模式也應(yīng)該是威權(quán)主義的風(fēng)格。 此外，財(cái)務(wù)控制模式應(yīng)該是企業(yè)的發(fā)展戰(zhàn)略，充分體現(xiàn)了公司的戰(zhàn)略思維。財(cái)務(wù)治理。市場(chǎng)周刊。的徐姓美企業(yè)集團(tuán)財(cái)務(wù)控制理論及其啟示，經(jīng)濟(jì)學(xué)，動(dòng)態(tài) [J]， 2020 [4]陸杰。企業(yè)在不同階段的戰(zhàn)略選擇，按照不同的模式 *特別需要的財(cái)務(wù)控制。 從經(jīng)營(yíng)特點(diǎn)來(lái)看，不同特色的現(xiàn)代企業(yè)管理，財(cái)務(wù)控制模式的選擇會(huì)有所 不同。審計(jì)結(jié)果應(yīng)該是真實(shí)的，可 *，但在現(xiàn)實(shí)中不同的審計(jì)機(jī)構(gòu)的審計(jì)同一家公司在同一時(shí)期，結(jié)果往往是不同的，而且相距甚遠(yuǎn)，這些都是虛假的審計(jì)結(jié)果的真實(shí)表現(xiàn)。 內(nèi)部審計(jì)名存實(shí)亡 目前，企業(yè)內(nèi)部審計(jì)的財(cái)務(wù)監(jiān)管工作流于形式過(guò)程。將不同層次的客戶和靈活性，在合并兩個(gè)任務(wù)，將不可避免地導(dǎo)致干擾的公正性會(huì)計(jì)財(cái)務(wù)上的靈活性。因此，中期預(yù)算，從而難以比擬的經(jīng)營(yíng)業(yè)績(jī)是一個(gè)問(wèn)題，控制空話。目前集團(tuán)的財(cái)務(wù)控制，無(wú)論是權(quán)力過(guò)于集中，成員企業(yè)有沒(méi)有法律地位，作為一個(gè)附屬工廠或車(chē)間，該集團(tuán)被視為一個(gè)大的業(yè)務(wù)管理，領(lǐng)導(dǎo)金融絕對(duì)權(quán)利 ?，F(xiàn)代企業(yè)財(cái)務(wù)管理包括兩個(gè)方面：雇主資助的財(cái)務(wù)控制和財(cái)務(wù)控制企業(yè)管理者?？傊?，在我們國(guó)家的問(wèn)題，探索具有明顯的現(xiàn)實(shí)意義。許多現(xiàn)代企業(yè)加強(qiáng)財(cái)務(wù)控制，使集團(tuán)顯著提高效率，甚至有些虧損的的現(xiàn)代企業(yè)加強(qiáng)財(cái)務(wù)控制，以使公司能夠?qū)崿F(xiàn)盈利。 the implementation of tightbased pany39。s financial problems can not get to the bottom, just a form of and going through the motions. This audit not only failed to exercise any oversight role, to some extent encouraged the small number of staff violations of law. Second, nothing of audit responsibilities. Internal audit is a modern enterprise group missioned by the audit staff members of Corporate Finance to conduct inspection and supervision process, and therefore the auditors have had an important mandate and responsibilities. But in reality, bee a form of audit work, audit officers, whether seriously or not, are not required to bear the responsibility, thus making the audit is inadequate supervision. Third, the audit results and falsified. Audit results should be true and can be *, but in reality the different audit bodies of the same pany during the same period of the audit, results are often different, and a far cry from, these are false true performance of the audit findings. 4. Selected financial control model should be considered a major factor Generally speaking, the modern enterprise selects the financial control mode, the main consideration should be given these factors: equity concentration, a subsidiary of the degree of influence of the parent pany financial strategy, anizational structure, development strategy, the group scale. From the grouplevel point of view, the parent pany of the subsidiaries of the associated control to be strict control of the pany, a whollyowned subsidiary of the control to be strict control of the relatively holding subsidiaries, therefore, the parent pany of the wholly owned subsidiary of and advantages of holding subsidiaries with centralized control, the quality holding subsidiaries and any shares of a subsidiary of the se