更新时间：02-27 （刘教授）提供原创文章
摘要：自加入WTO，并且经过20多年的经济体制改革之后，国际化的竞争愈演愈烈。为了在这种激烈的竞争环境中脱颖而出，发展迅速，现代企业的高级组织形式——企业集团，应运市场而生。企业集团实行的财务控制是管理的一种重要手段，也是内部控制的重要环节之一。无论是实现企业集团的整体目标，还是集团资源优化配置，都需要完善的财务控制体系。但是现在，市场经济发育并不成熟，企业集团的构建与成长都受之影响。在财务控制方面，企业集团存在各种弊端，造成资产与财务失控、流失。
本文以中国华能集团公司为具体的研究对象，主要运用文献研究法、案例分析法、定性分析等多种研究方法对企业集团的财务控制体系优化进行研究。本文首先对财务控制的概念进行了简单的阐述，了解国内外财务控制体系相关理论的研究现状；接下来对中国华能集团财务控制体系的现状进行分析，再通过深入研究，提出中国华能集团财务控制体系中存在的弊端——中国华能集团只注重财务指标而不注重非财务指标、预算和企业发展战略脱节、未能发挥内部审计在预算控制中的作用、企业内部信息不通畅、管理人员观念落后、资金控制体系和控制方式落后等问题，同时也提出了应对的方法，包括：适应外部环境的变化，改进预算控制；把企业战略管理和预算控制相结合；改进企业的信息流通环节，进一步提高企业资金利用率；提高管理人员的自身素质；确立资金控制方式，增强资金控制职能；改进资金管理，强化业务操作能力等一系列相应的建议。
下文对财务控制体系优化的研究，对中国华能集团未来的发展计划起到了一定的参考作用。
关键词 财务控制；企业集团；优化研究
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