摘要:本文首先從分析現有集團企業財務控制的現狀入手，詳細論述了集團企業財務控制的理論基礎與財務控制模式及其影響。同時，本文闡述了集團企業財務控制所要達到的目的，即提高集團企業的資金使用效率與保證財務信息的及時性、有效性；其次，本文以A集團公司為研究對象，論述其財務控制的現狀，并對其現狀產生的模式不合理、財務信息水平低及集團內部資金管理分散的問題進行分析；最后，本文針對A集團公司財務控制所產生的問題提出了相應的對策建議，即選擇合理的集團財務控制模式、實施全過程控制，建立健全財務信息系統，建立資金結算中心、加強資金的集中統一管理和加強內部審計制度這四個建議，來進一步提高集團企業財務管理水平，提升集團企業的整體核心競爭力。

關鍵詞：集團企業；財務控制；A集團公司；對策

Abstract: This article, from the analysis of the existing financial control of enterprise group of the status quo, the group discussed in detail the theoretical basis of financial control, and article describes the purpose of the Group’s financial control to be achieved. That is, to improve the efficient use of funds and to ensure that financial information of group companies timeliness, effectiveness. Secondly, A Group for the study, discusses its financial control status, and its status quo produced mode unreasonable, low level of financial information and the problem of fragmentation of the Group’s internal capital management for analysis. Finally, in this paper, it puts forward suggestions to A Corporation financial control issues arising from. That is, reasonable group financial control mode, the whole process of control, establish a sound financial system, the establishment of the capital settlement center, strengthen the centralized management of funds and strengthen the internal audit system, these four recommendations, to further enhance the Group’s financial management level, enhance the overall core competitiveness of the Group companies. 

Key words: Conglomerate ; Financial Control; A Enterprise Group; Countermeasure