摘要:企業(yè)集團作為一種高級組織形式，綜合了企業(yè)組織形態(tài)的各種優(yōu)勢，在不斷完善的市場經(jīng)濟和不斷深入的經(jīng)濟體制改革下，企業(yè)集團的規(guī)模不斷膨脹，組織結(jié)構(gòu)也逐漸趨向復(fù)雜化，所以企業(yè)集團的管理存在著很多問題。比如管理中的控制無效、激勵不足甚至是控制空白等，這些問題將導(dǎo)致集團資產(chǎn)流失和財務(wù)失控等現(xiàn)象，因此對企業(yè)集團財務(wù)進行有效地控制具有重大的意義。

　　　本文選擇了巨化集團財務(wù)控制體系存在的問題作為研究對象，運用了文獻研究法、歸納演繹法、案例研究法，從集團財務(wù)控制存在的主要問題入手，對如何完善企業(yè)集團財務(wù)控制體系進行系統(tǒng)的研究。其首先對財務(wù)控制理論做了簡略的闡述，了解了國內(nèi)外財務(wù)控制相關(guān)理論的研究現(xiàn)狀；接著對巨化集團財務(wù)控制的現(xiàn)狀進行分析，然后找出巨化集團財務(wù)控制體系中存在的問題，發(fā)現(xiàn)巨化集團存在管理觀念陳舊、投融資缺乏科學(xué)性、財務(wù)管理權(quán)限模糊、財務(wù)控制和監(jiān)督形同虛設(shè)、預(yù)算管理薄弱且執(zhí)行困難、資金管理散亂，使用效率低下等問題，并針對以上問題提出了相應(yīng)的解決辦法：調(diào)整組織結(jié)構(gòu)，完善集團董事會制度；建立集團統(tǒng)一的預(yù)算制度；強化資金控制等建議。

　　　通過對財務(wù)控制體系的研究，對巨化集團的發(fā)展具有一定的指導(dǎo)作用，并提出了適合巨化集團發(fā)展的集權(quán)式為主的財務(wù)控制模式。

關(guān)鍵詞  企業(yè)集團；財務(wù)控制；預(yù)算控制

Abstract:Conglomerate as a high-level configuration of organization integrates the different advantages of enterprise organization forms. With the development of market economy and reform of the economy system, the scale of conglomerate and organizational structure and gradually expending and becoming complicated. So, to strength the management of conglomerate becomes one of the challenges, which conglomerate face. Some conglomerate management problems will result in the loss of the group’s assets and financial runaway, like control blank etc. Therefore, it is significant for groups to effectively control conglomerate finance. 

　　　In this paper, it mainly discussed problems of Ju Hua Group financial control system as study object, using data study, induction and deduction method, and case study method. This paper illustrates some problems of Ju Hua Group financial control and some solutions to improve group financial control system. First, give brief introduction about financial control theory, which figures out current study from both domestic and overseas. Then, analyze current situation for expending group financial control. After that, find out problems of group financial system, for example, management methods outdated, investment unscientific, financial management unclear, financial control and supervision careless, budget management wear and difficult to process, low efficiency etc. There are some solutions to solve those problems, for example, adjust organizational structure, improve the system of board, establish a consolidated group budget system., strength financial control, etc. 

　　　Based on the research of the financial system, it helps the development of Ju Hua Group and gets out centralized financial control mode of group development for Ju Hua.

Keywords   enterprise group   financial control   budget control