摘要：自加入WTO，并且經過20多年的經濟體制改革之后，國際化的競爭愈演愈烈。為了在這種激烈的競爭環境中脫穎而出，發展迅速，現代企業的高級組織形式——企業集團，應運市場而生。企業集團實行的財務控制是管理的一種重要手段，也是內部控制的重要環節之一。無論是實現企業集團的整體目標，還是集團資源優化配置，都需要完善的財務控制體系。但是現在，市場經濟發育并不成熟，企業集團的構建與成長都受之影響。在財務控制方面，企業集團存在各種弊端，造成資產與財務失控、流失。

    本文以中國華能集團公司為具體的研究對象，主要運用文獻研究法、案例分析法、定性分析等多種研究方法對企業集團的財務控制體系優化進行研究。本文首先對財務控制的概念進行了簡單的闡述，了解國內外財務控制體系相關理論的研究現狀；接下來對中國華能集團財務控制體系的現狀進行分析，再通過深入研究，提出中國華能集團財務控制體系中存在的弊端——中國華能集團只注重財務指標而不注重非財務指標、預算和企業發展戰略脫節、未能發揮內部審計在預算控制中的作用、企業內部信息不通暢、管理人員觀念落后、資金控制體系和控制方式落后等問題，同時也提出了應對的方法，包括：適應外部環境的變化，改進預算控制；把企業戰略管理和預算控制相結合；改進企業的信息流通環節，進一步提高企業資金利用率；提高管理人員的自身素質；確立資金控制方式，增強資金控制職能；改進資金管理，強化業務操作能力等一系列相應的建議。

    下文對財務控制體系優化的研究，對中國華能集團未來的發展計劃起到了一定的參考作用。

關鍵詞 財務控制；企業集團；優化研究

Abstract：Since the participation in WTO, the internationalized competition is increasingly intensified with more than 20-year reform of the economic system. Enterprise group, the high-level configuration of organization, emerges as the current market requires to talent show itself in such a competitive environment and develops rapidly. Its financial control is a kind of major means implemented for the purpose of management and also one of important elements of internal controls. The well-established financial control system is required not only for the realization of overall goals of enterprise group, but for the optimization of group resource allocation. However, the development of market economy is not mature right now, which affects the construction and development of enterprise group; moreover, there are various malpractices existed in enterprise group in the aspect of financial control resulting in the capital and finance being out of control and lost.

　　　With China Huaneng Group as the specific research object, this paper mainly applies literature research method, case analysis method, qualitative analysis and other various research methods to implement study on the optimization of financial control system of enterprise group. This paper starts with the simple explanation of the conception of financial control and understands the research status of relevant theories of financial control system at home and abroad; besides, with the current situation of financial control system of China Huaneng Group analyzed and further researched afterwards, it puts forward below existing malpractices of financial control system of China Huaneng Group: China Huaneng Group only focuses on financial index rather than non-financial index; besides, its budget can’t align with enterprise development strategy; moreover, it cannot play the role of internal audit in budget control; meanwhile, it has problems of the obstructed inner-enterprise information, the lag of conceptions of managers, the lag of capital control system and control mode etc. In addition, it also provides a series of corresponding solutions as follows: 1. adapting the change of external environment and improving budget control; 2. combining strategic management of enterprise and budget control; 3. improving intermediate links of enterprise information and further improving the fund utilization rate of enterprise; 4. improving the self-quality of managers; 5. establishing the capital control mode and enhancing fund control function; 6. improving funds management and strengthen business operational capacity etc.

　　　The study on the optimization of financial control system below can provide a reference for the future development planning of China Huaneng Group to a certain extent.

Keywords   financial control   enterprise group   optimization study