After thinking about the binary feature of our country ’ s economy structure , the obvious finance control of the rural area , and the department difference , the author chooses the industrial department that has a close relation with the finance industry as the research breach 考虑到我国经济结构的二元特征和农村明显的金融抑制以及部门差异等特点,笔者选择同金融系统紧密相关的工业部门作为突破口进行研究。
Although finance control of enterprise group management has an important role on enterprise group management control , after all the finance management is just part rather than the whole . if only talking the finance control , we will sink dilemma 企业集团财务控制虽然在集团管理控制中占据非常重要的地位，但毕竟财务管理只是企业集团管理的一个组成部分而非全部，如果就财务控制谈财务控制，难免陷入顾此失彼的境地。
Enterprise groups ’ finance control led to enterprise group ' s development to a certain function in our country , but still had many problems , such as the financial control lacked the unity and the overall importance , the fund control was lax , the budget control felt weak , financial information false , financial monitoring imperfect and so on , these questions were all imperfect with the financial control pattern related , therefore improvement of finance control pattern had the vital significance 我国企业集团财务控制对企业集团的发展起到了一定的作用,但仍然存在很多问题,如财务控制缺乏统一性和全局性,资金控制不严,预算控制乏力,财务信息虚假,财务监控不完善等,这些问题都与财务控制模式不完善有关,故改进财务控制模式具有重要意义。
According to the above phenomena , we aim firstly at the characteristic analysis on enterprise group and concrete characteristics on finance control of enterprise group in this thesis . then we analyze some problems on finance management of chinese enterprise group such as the system of finance management , the excessive liabilities , the unbalance of capital construction , and the function ambiguity of finance accountancy and lacking valid finance supervision and control 针对上述现象，本文从企业集团的特性分析入手，结合集团财务控制方面的具体特点，系统分析了我国企业集团财务管理所面临的诸如财务管理体制、过度负债经营、资本结构失衡、财务会计职能不分、缺乏有效财务监控等问题。
This article profits from other people ’ s research results in the foundation , first introduces elementary theory of enterprise group ’ s finance control pattern , then analyzes enterprise groups ’ finance control pattern existence questions and its reason , finally profits from western nations ’ finance control pattern procedure , proposes improvement measures to our country ’ s relative centralization finance control pattern 本文在吸收借鉴他人研究成果的基础上,首先介绍了企业集团财务控制模式的基本理论,然后分析我国企业集团财务控制模式存在的问题及原因,最后在借鉴西方国家财务控制模式的基础上,对我国相对集权财务控制模式提出改进措施。
The development phase of modern finance system is very slow for example financial decision , finance control . so it had not taken effect on regulating the corporate governance and should be perfected to improve the efficiency of corporate governance . the author believes finance system is key to regulate corporate governance after carefully and deeply studying the relation between finance system and corporate governance and puts forward some effective measures to regulate corporate governance and improve the efficiency of chinese listed companies by financial means 特别是我国现代财务体系的发展本身就比较晚，还很不健全，对公司治理起重要作用的股权结构、资本结构、经理人员的激励与约束机制等因素，财务决策、财务控制与审计监督、财务信息的反映等职能没有发挥应有的作用，严重影响了公司治理结构的规范和绩效的提高，亟需对其进行优化、完善，来提高治理效率。
These problems include the diversification and profession of the business , the procedure and elasticity of decision , the intemality and marketability of check etc . after foregoing theory studies and case analysis , we summarize countermeasures and proposals concerning our enterprise groups " finance control in the chapter 7 , this is the core part 经过前面的理论探讨和案倒剖析之后，导出论文第7章关于我国企业集团财务管理控制的对策建议，这是本文的重心部分。笔者提出了全面财务管理系统的构建和独立财务总监制度的观点。
Enterprise groups ’ development is still at the initial stage in our country , because the objective external environment and the internal management mechanism limit , the author thought our country enterprise groups are suitable to use the relative centralization finance control pattern , and the internet technology development also provides technical support to realize this pattern 我国企业集团的发展尚处于初级阶段,由于客观外在环境和内部管理机制的限制,作者认为我国企业集团适宜采用相对集权财务控制模式,而互联网技术的发展也为实现该模式提供了技术支持。
Fu - hsiung chendepartment of financial operationnational kaohsiung first university of science and technology abstractsince 1980s , a large number of advanced countries have one after another disengaged from various kinds of finance control and , on the other hand , contributed to the innovation of new finance techniques and products as well as the integration of the global finance system 自政府开放新银行设立，国内金融机构家数与日剧增，金融机构间竞争激烈，导致金融机构授信品质不佳、逾放比过高及金融弊案频传，例如华侨银行事件、国际票券风暴、基层金融机构因地方派系纠葛及内部人员舞弊，而导致挤兑事件频传等。
Superficially , dual separation and amalgamation of china rural finance structure and institution is the result of its practicing finance control policy ; essentially , its existence is determined by china rural economic development and its rural financial demand diversity 摘要我国现阶段农村金融市场正式与非正式金融的二元分割与共存，从浅层次上来看，是我国实行金融进入管制与利率管制等金融抑制政策的结果；深层次来看，是我国农村现阶段的经济发展水平及农村金融需求主体的多样性程度所决定的。
