作为现代企业的高级组织形式,企业集团的发展顺应经济发展的客观规律,是

企业经营规模无法满足社会化大生产要求,以及企业抵御风险的能力无法满足逐渐

激烈的市场竞争这两方面因素共同刺激下的结果。企业集团有着合理调整产业组织

机构、提高市场竞争力、改善宏观调控、科技转化生产力等积极作用。

然而,逐步发展的同时问题也日趋显现。由于企业货币的时间价值、风险价值

及机会成本等现代财务管理理念尚未形成,使得企业在财务管理与控制过程中,无

法实现财务资源的优化配置以及财务管理系统的构建目标,企业集团财务管理中心

的财务内部控制存在欠缺。

本文提出的研究课题主要是以公司治理的角度,以锦丰实业有限公司财务集中

管理中心为案例,对企业集团财务管理中心财务内部控制进行深入分析,通过阐述

企业集团的财务内部控制相关文献理论,进而对中国企业集团财务内部控制的现

状、特点和问题进行深入解析;对锦丰实业有限公司财务集中管理中心财务内部控

制案例进行实质分析,了解锦丰实业有限公司的财务管理中心的概况以及财务内部

控制的具体做法,总结其财务内部控制的不足,并提出相关的改进措施。通过这一

实例的分析,向完善我国企业集团财务内部控制提出对策。最终得出完善财务组织

机构、提高企业全体人员的内部控制意识、制定详细的全面预算、构建先进的财务

信息系统等结论,最后对强化内部审计、完善内部控制进行自我评价。

关键词:企业集团财务内部控制锦丰实业有限公司财务管理中心对策完善

Abstract

Enterprise group as the advanced organization form of modern enterprise, its

development conforms to the objective laws of economic development, ability in

socialization big production enterprises limited scale proposed the stern challenge and

the increasingly fierce competition in the market against the risk to the enterprise put

forward challenges the two big background, has a reasonable adjustment of industrial

structure, to enhance the market competitiveness, through the realization of economies of

scale to help the government improve macro-control, promoting progress in science and

technology. Science and technology quickly into productivity, positive role.

However, gradual development and is becoming more and more manifest. Because

of the modern concept of financial management of enterprises the time value of money,

the risk value and the opportunity cost has not yet formed, so that enterprises in the

financial management and control process, unable to realize the target of financial

resource allocation and financial management system, financial management center,

there is a lack of internal financial control of enterprise groups.

This article、research subject is mainly based on the perspective of corporate

governance, the management center of centralized financial Jinfeng Industrial company

limited as a case, the financial management center, the internal financial control of

enterprise groups to carry on the thorough analysis, a detailed review on the theory of

financial internal control of enterprise of literature, and the key points of internal

financial problems in China's enterprise group the financial internal control

characteristics and status, as well as our enterprise group control analyze the layers of

management center; financial internal control case analysis of essence of financial

centralized Jinfeng Industrial company limited, Jinfeng Industrial company limited to

understand the situation of financial centralized management center and the specific

practice of internal financial control, the financial internal control deficiencies,and put

forward the improvement measures the. Through this empirical analysis, so as to improve

our enterprise group financial internal control countermeasures. Finally the improvement

of financial organizations, improve internal control, formulate detailed budget,

construction of financial information system advanced conclusions such as tiie

enterprise's crew,the strengthening of internal audit, improve the internal control

self-assessment.

Keywords: Enterprise groups, Financial internal control, Jinfeng Industrial Co” Ltd.

Financial Management Center, Countermeasures, Perfect