【正文】 w, 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 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 separation of powers system. To maintain and enhance the core petitiveness of modern enterprises of different degree of importance of a subsidiary should be taken to a different control mode. Have a significant impact on the subsidiary, the parent pany must maintain a high degree of centralized control and management right, even partially, the separation of powers must be confined within the framework of centralized。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 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 operating 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.