【正文】 tant 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 ownership and corporate property rights based on the generated surrounding the Group39。s economic activities, regulation, guidance, control and supervision, so that it Management Group39。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 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 modern enterprise financial controls are still in the stage to be further improved, to varying degrees, there are some urgent need to address the problem: Financial control set decentralized model of polarization, low efficiency In the financial control of the set of decentralized model, China39。 or excessive decentralization, a large number of decentralized financial control to a subsidiary, any of its free development. In addition, the modern enterprise financial 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 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 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 internal affairs, while the accounting of clients within the enterprise and external stakeholders, would provide open accounting information must reflect the true and fair principle. Will be different levels of clients and flexibility in a merger of two tasks, will inevitably lead to interference with the financial flexibility of the fairness of accounting. (2) The financial sector is mitted to the financial planning, financial management, the arduous task, but flexible in its mandate, procedures and time requirements more flexible, but assume that the accounting information collection, processing, reporting and other accounting work, and flexibility in work assignments weak, procedures and time requirements more stringent and norms. If the enterprises, especially in modern enterprises to financial management and accounting work are mixed together, is likely to cause more rigid in accounting work runs more flexible financial management is difficult to get rid of longstanding emphasis on accounting, financial management light situation. irregularities in the operation of a modern enterprise funds At present, the modern enterprise fund operation of the following problems: First, a serious fragmentation of the modern enterprise funds. Some of the modern enterprise have not yet exceeded a certain link between the contractual relationship to conduct capital, operating, and its essence is still the executive order virtual enterprise jointly form of intragroup members are still strict division of spheres of influence, difficult to achieve centralized management of funds, unification deployment of large group